GST Manual with GST Law Guide & Digest of Landmark Rulings (Set of 2 Vols.) – 21st Edition 2024

Description This book contains a compilation of amended, updated & annotated text of the following GST Act(s) & Rules: Central GST Act & Rules Integrated GST Act & Rules Union Territories GST Act & Rules GST (Compensation to States) Act & & GST Compensation Cess Rules GST Settlement of Funds Rules, 2017 What sets it apart is the presentation of the GST Act(s), along with Relevant Rules, Forms, Circulars, Notifications, Dates of Enforcement, and Allied Laws referred to in the Section. In other words, the Annotation under each Section shows: Relevant Rules & Forms (with Action Points) Relevant Notifications Date of enforcement of provisions Allied Laws referred to in the Section Along with the above, the readers also get a specially curated & comprehensive (370 pages/25 topics) Guide to GST Laws and a Section-wise digest of Landmark Rulings under the GST Law The Present Publication is the 21st Edition | 2024, amended by the Finance Act 2024 and updated till 22nd February 2024. This book is edited/authored by Taxmann’s Editorial Board 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’ This book is published in two volumes, and the contents of the book are as follows: Specially curated & comprehensive Guide to GST Laws in 370 Pages on 25 Topics Acronyms in GST Introduction Taxable Event in GST Value of Taxable Supply of Goods or Services or Both Input Tax Credit (ITC) Place of Supply of Goods or Services or Both other than Exports or Imports Place of Supply in Case of Exports or Imports of Goods or Services or Both Exports and Imports Time of Supply of Goods and Services Reverse Charge Exemption from GST by Issue of Notification Concessions to Small Enterprises in GST Some Important Taxable Services Government Related Activities Basic Procedures in 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 Appeal and Revision in GST Prosecution and Compounding Electronic Commerce Miscellaneous Issues in GST GST Compensation Cess Constitutional Background of GST Amended, updated & annotated text [along with Relevant Notifications (enforcing provisions of the GST Acts and amendments thereto), and Subject Index] of the following: Central Goods & Service Tax Act, 2017 [including CGST (Removal of Difficulties) Orders & Text of Allied Acts] Integrated Goods & Service Tax Act, 2017 Union Territories Goods & Service Tax Act, 2017 [including UTGST (Removal of Difficulties) Orders] Goods & Services Tax (Compensation to States) Act, 2017 GST Rules and Forms Central Goods & Service Tax Rules, 2017 Integrated Goods & Service Tax Rules, 2017 Goods and Services Tax Compensation Cess Rules, 2017 Union Territories Goods & Service Tax Rules, 2017 Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 Goods and Services Tax Settlement of Funds Rules, 2017 Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019 National Anti-Profiteering Authority: Procedure and Methodology Tribunal Reforms Act, 2021 Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and Other Authorities Tribunal (Conditions of Service) Rules, 2021 Notifications issued under CGST Act/IGST Act/UTGST Act CGST Notifications Service Tax Notifications IGST Notifications UTGST Notifications Compensation Cess Notifications CGST (Rate) Notifications IGST (Rate) Notifications Compensation Cess (Rate) Notifications Central Excise (N.T.) Notifications Case Laws Digest Section Key to Landmark Rulings of Supreme Court/High Courts/AAAR/AAR/NAA Alphabetical Key to Landmark Rulings of Supreme Court/High Court/AAAR/AAR/NAA CBIC’s FAQs Circulars & Clarifications Constitutional Provisions Constitutional (One Hundred and First Amendment) Act, 2016 Relevant Provisions of the Constitution of India Date of Enforcement of Provisions of Constitution (One Hundred and First Amendment) Act, 2016 Related