Taxmann's Ultimate Bestseller for Indirect Taxes – 'GST Ready Reckoner', is a ready referencer for all provisions of the GST Law, divided into 55 topics, with relevant Case Laws, Notifications, Circulars, etc.
The Present Publication is the 23rd Edition | 2024 and has been amended by the Finance Act, 2024 and updated till 1st March 2024. This book is authored by Mr V.S. Datey, with the following noteworthy features:
- [Taxmann's Series of Bestseller Books] on GST Laws
- [Follows the Six-sigma Approach] to achieve the benchmark of 'zero error'
The book has been divided into 55 chapters in respect of all-important-provisions of GST, including the following:
- GST – An Overview
- IGST, CGST, SGST and UTGST
- Taxable Event in GST
- Supply of Goods or Services or both
- Classification of Goods and Services
- Value of Taxable Supply of Goods or Services or both
- Valuation Rules if value for GST is not ascertainable
- VAT concept and its application in GST
- Input Tax Credit (ITC)
- Input Tax Credit – Other Issues
- Input Tax Credit when exempted, as well as taxable supplies made
- Input Service Distributor (ISD)
- Persons and the taxable person
- Place of supply of goods or services or both other than exports or imports
- Place of supply in case of export or import of goods or services or both
- Exports and Imports
- Special Economic Zones and EOU
- Time of Supply of Goods and Services
- Reverse Charge
- Exemption from GST by issue of Notification
- Concession to small enterprises in GST
- Construction and Works Contract Services
- Real Estate Services relating to residential and commercial apartments
- TDR/FSI/Upfront amount in a long-term lease in real estate transactions
- Distributive Trade Services
- Passenger Transport Services
- Goods Transport Services
- Financial and related services
- Leasing or rental services and licensing services
- Software and IPR Services
- Business and production services
- Job Work
- Telecommunication, broadcasting and information supply
- Community social, personal and other services
- Government-related activities
- Basic procedures in GST
- Registration under GST
- Tax Invoice, Credit and Debit Notes
- E-way Bill for transport of goods
- Payment of taxes by cash and through input tax credit
- Returns under GST
- Assessment and Audit
- Demands and Recovery
- Refund in GST
- Powers of GST Officers
- Offences and Penalties
- First Appeal and revision in GST
- Appeal before Appellate Tribunal
- Appeals before the High Court and Supreme Court
- Prosecution and Compounding
- Provisions relating to evidence
- E-Commerce
- Miscellaneous issues in GST
- GST Compensation Cess
- Transitory Provisions
- Constitutional Background of GST