PART 1 Chapter 1 Introduction Chapter 2 Extent & Definitions Chapter 3 Meaning & Scope of Supply Chapter 4 Administration Chapter 5 Levy and Exemption Chapter 6 Time & Value of Supply Chapter 7 Tax Rates Chapter 8 Input Tax Credit Chapter 9 Registration Chapter 10 Tax Invoice, Credit and Debit Notes Chapter 11 Returns Chapter 12 Payment of Tax Chapter 13 Refund Chapter 14 Accounts and Other Records Chapter 15 Job Work Chapter 16 Electronic Commerce Chapter 17 Assessment Chapter 18 Audit Chapter 19 Demands and Recovery Chapter 20 Inspection, Search, Seizure and Arrest Chapter 21 Offences and Penalties Chapter 22 Prosecution and Compounding of Offences Chapter 23 Appeals & Revisions Chapter 24 Advance Ruling Chapter 25 Settlement of Cases Chapter 26 Presumption as to Documents Chapter 27 Liability to Pay in Certain Cases Chapter 28 Miscellaneous Chapter 29 Transitional Provisions Chapter 30 Integrated Goods & Service Tax (IGST) Act Chapter 31 Live Case Studies PART 2 Chapter 32 History of GST in India/Roots of GST in India Chapter 33 Constitution Amendment Act Chapter 34 Goods and Service Tax Network Chapter 35 Accounting Entries Chapter 36 Benefits & Pitfalls/Drawbacks PART 3 Appendix 1 The Constitution (One Hundred and First Amendment) Act, 2016 Appendix 2 Model GST Law 1. Goods and Services Tax Act, 2016 2. GST Valuation (Determination of the Value of Supply of Goods and Services) Rules, 2016 3. The Integrated Goods and Services Tax Act, 2016 Appendix 3 Notifications |