GST (Goods & Services Tax)

PART A

INTRODUCTION

Chapter 1      Introduction and Relevant Dates

Chapter 2      Tax Nomenclature before and after GST

Chapter 3      ‘State’ and ‘Union Territory’ and ‘Territorial Waters’

Chapter 4      Determination of Nature of Supply

PART B

CONSTITUTIONAL PROVISIONS AS TO LEGISLATION

Chapter 5      Understanding Constitutional Scheme of Taxation

Chapter 6      Enactment of Law by Passing Bills

Chapter 7      Constitutional (One Hundred and First Amendment) Act, 2016

Annexure 1    Constitutional (One Hundred and First Amendment) Bill, 2016

Annexure 2    Constitutional (One Hundred and Twenty Second Amendment) Bill, 2014

Annexure 3    CAB 2016 vs CAB 2014 – Differences

Chapter 8      Alcoholic Liquor for Human Consumption, Tobacco Products, Coal, Natural Gas, Petroleum Products and Purchase Tax

PART C

LEVY AND COLLECTION OF INDIRECT TAXES

Chapter 9      Levy and Collection of Indirect Taxes in India, Deemed Sales, Declared Services and Problems therein Faced by the Assessee

Chapter 10    Scope of Supply

Chapter 11    Levy and Collection of GST in India, and
Resolution of Problems Faced by the Assessee

Annexure 1    Press Release: Recommendations made by the GST Council in its 25th Meeting held on 18th January, 2018 at Delhi for the housing sector

Chapter 12    Valuation under GST

Chapter 13    Person, Taxable Person and Registered Person

INPUT TAX CREDIT

Chapter 14    Input Tax Credit

Annexure 1    Chapter V: Input Tax Credit

Chapter 15    Illustrations on GST

Chapter 16    Advantages of GST

Part D

UNDERSTANDING
GST LAW – PART II
BUSINESS PROCESSES

Chapter 17    GST Registration

Annexure 1    GST Registration Forms

Chapter 18    GST Tax Payment

Annexure 1    List of Banks Presently Authorized in Centre and States

Annexure 2    List of Forms

Chapter 19    GST Return

Chapter 20    GST Refund

Annexure 1    GST Refund Forms

Chapter 21    GST Tax Invoice

Chapter 22    Branch Transfer

Chapter 23    Treatment in Case of Sales/Purchase Return and Excess/Short Removal

PART E

UNDERSTANDING
GST LAW – PART III
SPECIFIED PROVISIONS

Chapter 24    Casual Taxable Person

Chapter 25    Non-Resident Taxable Person

Chapter 26    United Nations Organization

Annexure 1    Circular No. 43/17/2018-GST, dated 13-4-2018: Queries regarding processing of refund applications for UIN agencies

Chapter 27    Composition Levy

Chapter 28    Aggregator and E-Commerce

Chapter 29    Tax Deduction at Source

Chapter 30    IGST in Lieu of Additional Duties of Customs

Chapter 31    Input Service Distributor

PART F

EXEMPTIONS & TRANSITIONAL
PROVISIONS IN GST

Chapter 32    Exemptions in GST

Chapter 33    Transitional Provisions

Annexure 1    Circular No. 42/16/2018-GST, dated 13-4-2018: Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit-reg

PART G

ASSOCIATED THINGS

Chapter 34    GST Council

Chapter 35    Workings of Central Clearing Agency

Chapter 36    GST compliance rating   “A Control Measure for Defaulter Dealer”

Chapter 37    Issue of Charge Back in Credit Card/
Debit Card Payment

Chapter 38    A Note on Cess Applicability

ANNEXURES

Annexure 1      Constitution (One Hundred and First Amendment) Act, 2016

Annexure 2      Notifications by Ministry of Finance

Annexure 3      Constitution (Application to Jammu and Kashmir) Amendment Order, 2017

Annexure 4      Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017

Annexure 5      Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017

Annexure 6      Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017

Annexure 7      Union Territory Goods and Services Tax (Chandigarh) Rules, 2017

Annexure 8      Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017

Annexure 9      Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017

Annexure 10    Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017

Annexure 11    The Taxation Laws (Amendment) Act, 2017