E-Book on GST Issued By ICAI
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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.
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.
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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.
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
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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
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