E-Book on GST Issued By ICAI

Introduction of GST in India, one of the biggest fiscal and economic reforms since independence, has ultimately become reality w.e.f.01/07/2017. To ensure smooth transition, the government and all related nodal agencies like Goods and Services Tax Council, GSTN etc. have been regularly interacting and taking decisions to resolve the issues being faced at various levels.

As a partner in nation building, the ICAI also has been proactively providing all necessary support to all agencies at every stage. The Institute has been taking various initiatives for increasing awareness among its members and public. Indirect Taxes Committee of ICAI (IDTC) has also made suggestions to make the GST law simple and easy for implementation, organizing certificate course, programmes, workshops on GST, live webcasts, releasing new publications etc.

Keeping pace with the ongoing developments in the GST law, ICAI has come up with eighth revised edition of its exclaimed publication namely “Background Material on GST”. This Background Material is comprehensive containing analysis of the entire GST law including Acts, rules, recent notifications, circulars or orders upto 30th Oct, 2019 issued by the Government from time to time along with few FAQ’s, MCQ’s, Flowcharts, Diagrams and Illustrations etc. to make the reading and understanding easier.

INDEX OF CONTENT

VOLUME - 1

I. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

CHAPTER 1: PRELIMINARY

CHAPTER 2: ADMINISTRATION

CHAPTER 3: LEVY AND COLLECTION OF TAX

CHAPTER 4: TIME OF SUPPLY

CHAPTER 5: VALUE OF SUPPLY

CHAPTER 6: INPUT TAX CREDIT

CHAPTER 7: REGISTRATION

CHAPTER 8: TAX INVOICE, CREDIT AND DEBIT NOTES

CHAPTER 9: ACCOUNTS AND RECORDS

CHAPTER 10: RETURNS

CHAPTER 11: PAYMENT OF TAX

CHAPTER 12: REFUNDS

II. THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017

CHAPTER 1: PRELIMINARY

CHAPTER 2: ADMINISTRATION

CHAPTER 3: LEVY AND COLLECTION OF TAX

CHAPTER 4: DETERMINATION OF NATURE OF SUPPLY

CHAPTER 5: PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

CHAPTER 6: REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST

CHAPTER 7: ZERO RATED SUPPLY

CHAPTER 8: APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

CHAPTER 9: MISCELLANEOUS

III. THE UNION TERRITORY GOODS AND SERVICES TAX Act, 2017

CHAPTER 1: PRELIMINARY

CHAPTER 2: ADMINISTRATION

CHAPTER 3: LEVY AND COLLECTION OF TAX

NOTE ON STATE GST LAWS & RULES

VOLUME - 2

I. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

CHAPTER 13: ASSESSMENT

CHAPTER 14: AUDIT

CHAPTER 15: INSPECTION, SEARCH, SEIZURE AND ARREST

CHAPTER 16: DEMANDS AND RECOVERY

CHAPTER 17: LIABILITY TO PAY IN CERTAIN CASES

CHAPTER 18: ADVANCE RULING

CHAPTER 19: APPEALS AND REVISION

CHAPTER 20: OFFENCES AND PENALTIES

CHAPTER 21: TRANSITIONAL PROVISIONS

CHAPTER 22: MISCELLANEOUS

LIST OF NOTIFICATIONS, CIRCULARS AND ORDERS

CLICK HERE to download the Volume-1 of E-Book on GST issued by ICAI

CLICK HERE to download the Volume-2 of E-Book on GST issued by ICAI

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