GST Ready Reckoner (2nd Edition)
- Year of Publication: 2021
- Edition: 2nd
- ISBN: 978-93-86921-29-1
- No.of Pages: 1025
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
ASHOK BATRA became a Chartered Accountant in 1981. Subsequently, he became a Law Graduate in 2009. Besides, he is an alumnus of reputed Shri Ram College of Commerce, Delhi (1974-77 batch).
Presently, he is a senior partner in M/s A.K. Batra & Associates, a leading Chartered Accountancy Firm of Northern India which he commenced way back in 1982. He has excellent academic credentials and immense exposure in the field of Taxation with specialisation in Delhi Value Added Tax (DVAT), Service Tax and Goods and Services Tax (GST). He possesses rich professional experience of more than 38 years in business and taxation consultancy and 15 year experience in litigation matters. Many cases professionally represented by him and adjudicated in favour of his clients have been reported in prominent law journals. His professional dedication and integrity of the highest standard have enabled him to be continuously associated with leading organisations, both in public and private sectors.
In order to share his diligently gained knowledge of Indirect Taxes with his professional fraternity, he has been writing Articles and Books ever since 2004. Following GST books authored by him are presently available in the market:
1. GST Law and Procedure
2. GST Audit and Annual Return
3. GST Ready Reckoner
In addition, he has written a book on “Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. It is pertinent to add here that before penning above books, he also had the privilege of writing several widely acclaimed books on Delhi Value Added Tax and Service Tax for more than 12 years.
He has effectively addressed more than 1200 seminars and conferences on Indirect Taxes organized by Professional Institutes like Institute of Chartered Accountants of India (ICAI), Institute of Company Secretaries of India (ICSI), Chamber of Commerce, Trade Associations, National Academy of Customs, Indirect Taxes and Narcotics [NACIN] throughout India. He has also been a faculty of “Certificate Course on Indirect Taxes” of ICAI at all leading centres. Furthermore, he has been invited to deliver Union Budget Talk on Indirect Taxes by many Study Circles, Branches and Regional Councils of ICAI as well as by leading Chambers of Commerce, online portals like Tax India Online (TIOL) and Industry and Media Channels. Another feather had been added in his cap when he was conferred with ‘Best Speaker Award of Indirect Taxes’ by NIRC of ICAI. Besides, he also had the privilege of being a special invitee to the Indirect Taxes Committee of the ICAI for many years.
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.
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- Year of Publication: 2021
- Edition: 2nd
- ISBN: 978-93-86921-29-1
- No.of Pages: 1025
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
ASHOK BATRA became a Chartered Accountant in 1981. Subsequently, he became a Law Graduate in 2009. Besides, he is an alumnus of reputed Shri Ram College of Commerce, Delhi (1974-77 batch).
Presently, he is a senior partner in M/s A.K. Batra & Associates, a leading Chartered Accountancy Firm of Northern India which he commenced way back in 1982. He has excellent academic credentials and immense exposure in the field of Taxation with specialisation in Delhi Value Added Tax (DVAT), Service Tax and Goods and Services Tax (GST). He possesses rich professional experience of more than 38 years in business and taxation consultancy and 15 year experience in litigation matters. Many cases professionally represented by him and adjudicated in favour of his clients have been reported in prominent law journals. His professional dedication and integrity of the highest standard have enabled him to be continuously associated with leading organisations, both in public and private sectors.
In order to share his diligently gained knowledge of Indirect Taxes with his professional fraternity, he has been writing Articles and Books ever since 2004. Following GST books authored by him are presently available in the market:
1. GST Law and Procedure
2. GST Audit and Annual Return
3. GST Ready Reckoner
In addition, he has written a book on “Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. It is pertinent to add here that before penning above books, he also had the privilege of writing several widely acclaimed books on Delhi Value Added Tax and Service Tax for more than 12 years.
He has effectively addressed more than 1200 seminars and conferences on Indirect Taxes organized by Professional Institutes like Institute of Chartered Accountants of India (ICAI), Institute of Company Secretaries of India (ICSI), Chamber of Commerce, Trade Associations, National Academy of Customs, Indirect Taxes and Narcotics [NACIN] throughout India. He has also been a faculty of “Certificate Course on Indirect Taxes” of ICAI at all leading centres. Furthermore, he has been invited to deliver Union Budget Talk on Indirect Taxes by many Study Circles, Branches and Regional Councils of ICAI as well as by leading Chambers of Commerce, online portals like Tax India Online (TIOL) and Industry and Media Channels. Another feather had been added in his cap when he was conferred with ‘Best Speaker Award of Indirect Taxes’ by NIRC of ICAI. Besides, he also had the privilege of being a special invitee to the Indirect Taxes Committee of the ICAI for many years.
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.
