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 |