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GST Ready Reckoner

GST Ready Reckoner

by Ashok Batra
About Book:

GST Ready Reckoner explains the scope and applicability of GST in a nutshell. Division I gives very useful information about various issues arising on a daily basis. Division II elaborates on the concept and practices on various subjects. It simplifies the understanding of GST giving all useful information at one place without its legal jargon. Division III gives the Exempted Goods and Rates of Taxes on Goods while Division IV provides Exempted Services and Rates of Taxes on Services. The detailed contents are given below:

Division I
 Referencer


GST Compliance Calendar for April, 2021 to March, 2022
Referencer 1 Definitions of various terms under GST Acts/Rules/Notifications/Circulars
Referencer 2 Extension of Time Limit for Different Returns
Referencer 3 State/UT Codes
Referencer 4 Rate of Interest Payable under Different Situations
Referencer 5 Important Issues Regarding Summon under section 70
Referencer 6 Penalties, Late Fee, Fine or any other Penal Action under GST Act(s)
Referencer 7 Prosecution under the GST Act(s)
Referencer 8 Various Forms under GST Acts/Rules
Referencer 9 Different Types of Persons under GST Act(s)
Referencer 10 Various Types of Supply under the GST Act(s)
Referencer 11 Suggestive Format of Tax Invoice, Debit and Credit Notes
Referencer 12 Suggestive Format of Input Service Distributor’s Invoice/Credit Note
Referencer 13 Suggestive Format of Delivery Challan
Referencer 14 Source of Definitions of Various Terms under GST Acts/Rules/Notifications

Division II
 Practice and Procedure

Chapter 1 Introduction and Overview of IGST including its Administration
Chapter 2A Place of supply of goods or services or both
Chapter 2B Zero-Rated Supply (Including Exports) and Imports
Chapter 3 Levy of Tax
Chapter 3A Exemption from Tax
Chapter 4 Registration
Chapter 5 Electronic Commerce including TCS
Chapter 6 Valuation of Taxable Supply
Chapter 7 Input Tax Credit
Chapter 8 Time of Supply and Payment of Tax
Chapter 8A Reverse Charge
Chapter 9 Tax Invoice, Credit and Debit Notes
Chapter 10 Returns Including GST Practitioners
Chapter 11 Refunds
Chapter 12 Accounts and Records
Chapter 13 Offences, Penalties and Prosecution
Chapter 14 Transitional Provisions Summary
Chapter 15 Assessment under GST
Chapter 15A Audit Under GST
Chapter 16 Inspection, Search, Seizure, Arrest and E-Way Rules
Chapter 17 Demand and Recovery
Chapter 18 Appeals and Revision
Chapter 19 Advance Ruling
Chapter 20 Liability to pay in certain cases

Division III
Exempted Goods and GST Rates on Goods

Part A Exempted Goods under the GST Acts namely CGST Act, IGST Act and respective SGST Acts
Part B Exempted Goods Specified under IGST Act Only
Part C CGST Rates of Goods with HSN Codes

Division IV
Exempted Services and GST Rates on Services

Part A Exempted Services under the GST Acts
Part B Exempted Services Specified under IGST Act Only
Part C CGST Rates of Services with Accounting Codes
Subject Index

Categories: GST & Other Indirect Taxes
Publisher: Bharat Law House Pvt Ltd
About Publisher:

Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.  

Author: Ashok Batra
About Author:
Ashok Batra :

Ashok Batra is a Chartered Accountant and a Law Graduate. He is an alumnus of Sri Ram College of Commerce, Delhi University. Presently, he is a senior partner of the “M/s A.K. Batra and Associates”, Chartered Accountants. He established the said firm in 1982, after qualifying his Chartered Accountancy Examinations in 1981. In the first 22 years of his  professional practice, he concentrated his efforts in the traditional areas namely  Direct Taxes, Auditing and Sales Tax. Subsequently, in the year 2004 he felt the ever-growing significance of Service Tax in the Indian Economy. He, therefore, gained super-specialisation in Service Tax by exhibiting remarkable determination and  unceasing and enthusiastic hard-work. 

With the implementation of  GST with effect from 01.07.2017, he has adopted many-sided strategy for gaining specialisation in GST. 

He is delivering lectures on important topics in GST at various seminars and Continuing Professional Education [CPE] Programmes organised by Study Circles, Branches and/or Regional Councils of the Institute of Chartered Accountants of India [ICAI], other professional bodies, Chambers of Commerce and Industry, National Academy of Customs, Indirect Taxes and Narcotics [NACIN] etc. He has a great inclination and  strong desire for gaining  and sharing knowledge amongst professionals. Moreover, he possesses excellent organization skills. In addition, he is dealing in wide range of practical aspects of GST by engaging in advisory, compliance and litigation functions of GST.

Taking into consideration his specialisation in Indirect Taxes, he had been taken as co-opted member/ Special Invitee of Indirect Taxes Committee of ICAI. He is also a faculty of “Certificate Course on Indirect Taxes” of ICAI at many leading centres. Furthermore, he is invited to deliver Union Budget Lecture by many Study Circles, Branches and/or Regional Councils of ICAI, Institute of Company Secretaries of India [ICSI] and other professional bodes, Department, as well as by leading Chambers of Commerce and Industry and Media Channels.


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About Book:

GST Ready Reckoner explains the scope and applicability of GST in a nutshell. Division I gives very useful information about various issues arising on a daily basis. Division II elaborates on the concept and practices on various subjects. It simplifies the understanding of GST giving all useful information at one place without its legal jargon. Division III gives the Exempted Goods and Rates of Taxes on Goods while Division IV provides Exempted Services and Rates of Taxes on Services. The detailed contents are given below:

Division I
 Referencer


GST Compliance Calendar for April, 2021 to March, 2022
Referencer 1 Definitions of various terms under GST Acts/Rules/Notifications/Circulars
Referencer 2 Extension of Time Limit for Different Returns
Referencer 3 State/UT Codes
Referencer 4 Rate of Interest Payable under Different Situations
Referencer 5 Important Issues Regarding Summon under section 70
Referencer 6 Penalties, Late Fee, Fine or any other Penal Action under GST Act(s)
Referencer 7 Prosecution under the GST Act(s)
Referencer 8 Various Forms under GST Acts/Rules
Referencer 9 Different Types of Persons under GST Act(s)
Referencer 10 Various Types of Supply under the GST Act(s)
Referencer 11 Suggestive Format of Tax Invoice, Debit and Credit Notes
Referencer 12 Suggestive Format of Input Service Distributor’s Invoice/Credit Note
Referencer 13 Suggestive Format of Delivery Challan
Referencer 14 Source of Definitions of Various Terms under GST Acts/Rules/Notifications

Division II
 Practice and Procedure

Chapter 1 Introduction and Overview of IGST including its Administration
Chapter 2A Place of supply of goods or services or both
Chapter 2B Zero-Rated Supply (Including Exports) and Imports
Chapter 3 Levy of Tax
Chapter 3A Exemption from Tax
Chapter 4 Registration
Chapter 5 Electronic Commerce including TCS
Chapter 6 Valuation of Taxable Supply
Chapter 7 Input Tax Credit
Chapter 8 Time of Supply and Payment of Tax
Chapter 8A Reverse Charge
Chapter 9 Tax Invoice, Credit and Debit Notes
Chapter 10 Returns Including GST Practitioners
Chapter 11 Refunds
Chapter 12 Accounts and Records
Chapter 13 Offences, Penalties and Prosecution
Chapter 14 Transitional Provisions Summary
Chapter 15 Assessment under GST
Chapter 15A Audit Under GST
Chapter 16 Inspection, Search, Seizure, Arrest and E-Way Rules
Chapter 17 Demand and Recovery
Chapter 18 Appeals and Revision
Chapter 19 Advance Ruling
Chapter 20 Liability to pay in certain cases

Division III
Exempted Goods and GST Rates on Goods

Part A Exempted Goods under the GST Acts namely CGST Act, IGST Act and respective SGST Acts
Part B Exempted Goods Specified under IGST Act Only
Part C CGST Rates of Goods with HSN Codes

Division IV
Exempted Services and GST Rates on Services

Part A Exempted Services under the GST Acts
Part B Exempted Services Specified under IGST Act Only
Part C CGST Rates of Services with Accounting Codes
Subject Index

Categories: GST & Other Indirect Taxes
Publisher: Bharat Law House Pvt Ltd
About Publisher:

Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.  

Author: Ashok Batra
About Author:
Ashok Batra :

Ashok Batra is a Chartered Accountant and a Law Graduate. He is an alumnus of Sri Ram College of Commerce, Delhi University. Presently, he is a senior partner of the “M/s A.K. Batra and Associates”, Chartered Accountants. He established the said firm in 1982, after qualifying his Chartered Accountancy Examinations in 1981. In the first 22 years of his  professional practice, he concentrated his efforts in the traditional areas namely  Direct Taxes, Auditing and Sales Tax. Subsequently, in the year 2004 he felt the ever-growing significance of Service Tax in the Indian Economy. He, therefore, gained super-specialisation in Service Tax by exhibiting remarkable determination and  unceasing and enthusiastic hard-work. 

With the implementation of  GST with effect from 01.07.2017, he has adopted many-sided strategy for gaining specialisation in GST. 

He is delivering lectures on important topics in GST at various seminars and Continuing Professional Education [CPE] Programmes organised by Study Circles, Branches and/or Regional Councils of the Institute of Chartered Accountants of India [ICAI], other professional bodies, Chambers of Commerce and Industry, National Academy of Customs, Indirect Taxes and Narcotics [NACIN] etc. He has a great inclination and  strong desire for gaining  and sharing knowledge amongst professionals. Moreover, he possesses excellent organization skills. In addition, he is dealing in wide range of practical aspects of GST by engaging in advisory, compliance and litigation functions of GST.

Taking into consideration his specialisation in Indirect Taxes, he had been taken as co-opted member/ Special Invitee of Indirect Taxes Committee of ICAI. He is also a faculty of “Certificate Course on Indirect Taxes” of ICAI at many leading centres. Furthermore, he is invited to deliver Union Budget Lecture by many Study Circles, Branches and/or Regional Councils of ICAI, Institute of Company Secretaries of India [ICSI] and other professional bodes, Department, as well as by leading Chambers of Commerce and Industry and Media Channels.

Similar Books

Ratings and Reviews

Overall Rating
Review
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