R.K. Jain's GST Law Manual | Set of 2 Volumes

59/32,

Tel.

[

Amended as on 1st February, 2023 ]

Price : Rs. 3495/(for a set of two vols.)

ISBN : 978-93-91055-16-5

Disclaimer

Every effort has been made to avoid errors or omissions in this publication. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. It is

be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt the reader should cross-check all the facts, law and contents of the publication with original Government

No part of this book may be reproduced or copied in any form or by any means [graphic, electronic or mechanical, including photocopying, recording, taping, or information retrieval systems] or reproduced on any disc, tape, perforated media or other information storage device, etc., without the written permission of the publishers. Breach of this condition is liable for legal action.

For binding mistake, misprints or for missing pages, etc., the publisher’s liability is limited to replacement within seven days of purchase by similar edition. All expenses in this connection are to be borne by the purchaser.

All disputes are subject to Delhi jurisdiction only.

Amendment of section 10.

FINANCE BILL, 2023 (RELEVANT EXTRACTS)

Central Goods and Services Tax

128. In the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the Central Goods and Services Tax Act), in section 10,—

(a) in sub-section (2), in clause (d), the words “goods or” shall be omitted;

(b) in sub-section (2A), in clause (c), the words “goods or” shall be omitted.

Amendment of section 16.

129. In section 16 of the Central Goods and Services Tax Act, in sub-section (2),—

(i) in the second proviso, for the words “added to his output tax liability, along with interest thereon”, the words and figures “paid by him along with interest payable under section 50” shall be substituted;

(ii) in the third proviso, after the words “made by him”, the words “to the supplier” shall be inserted.

Amendment of section 17.

130. In section 17 of the Central Goods and Services Tax Act,—

(a) in sub-section (3), in the Explanation, for the words and figure “except those specified in paragraph 5 of the said Schedule”, the following shall be substituted, namely:—

“except,—

(

i) the value of activities or transactions specified in paragraph 5 of the said Schedule; and

(ii) the value of such activities or transactions as may be prescribed in respect of clause (a) of paragraph 8 of the said Schedule”;

(b) in sub-section (5), after clause (f), the following clause shall be inserted, namely:—

“(fa) goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013 (18 of 2013);”

Substitution of new section for section 23.

131. For section 23 of the Central Goods and Services Tax Act, the following section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:—

“23. Persons not liable for registration.—Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24,—

(

(

BILL, 2023 (RELEVANT EXTRACTS) II

a) the following persons shall not be liable to registration, namely:—

(i) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act, 2017 (13 of 2017);

(ii) an agriculturist, to the extent of supply of produce out of cultivation of land;

b) the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act.”.

Amendment of section 37.

132. In section 37 of the Central Goods and Services Tax Act, after sub-section (4), the following sub-section shall be inserted, namely:—

“(5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details:

Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said details.”.

Amendment of section 39.

133. In section 39 of the Central Goods and Services Tax Act, after sub-section (10), the following sub-section shall be inserted, namely:—

“(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said return:

Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return.”.

Amendment of section 44.

134. Section 44 of the Central Goods and Services Tax Act shall be re-numbered as sub-section (1) thereof, and after sub-section (1) as so re-numbered, the following sub-section shall be inserted, namely:—

“(2) A registered person shall not be allowed to furnish an annual return under sub-section (1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return:

Provided that the Government may, on the recommendations of the Council, by notification, and subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said annual return.”.

Amendment of section 52.

135. In section 52 of the Central Goods and Services Tax Act, after sub-section (14), the following sub-section shall be inserted, namely:—

“(15) The operator shall not be allowed to furnish a statement under sub-section (4) after the expiry of a period of three years from the due date of furnishing the said statement:

Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow an operator or a class of operators to furnish a statement under sub-section (4), even after the expiry of the said period of three years from the due date of furnishing the said statement.”.

Amendment of section 54.

136. In section 54 of the Central Goods and Services Tax Act, in sub-section (6), the words “excluding the amount of input tax credit provisionally accepted,” shall be omitted.

Amendment of section 56.

FINANCE BILL, 2023 (RELEVANT EXTRACTS)

137. In section 56 of the Central Goods and Services Tax Act, for the words “from the date immediately after the expiry of sixty days from the date of receipt of application under the said sub-section till the date of refund of such tax”, the words “for the period of delay beyond sixty days from the date of receipt of such application till the date of refund of such tax, to be computed in such manner and subject to such conditions and restrictions as may be prescribed” shall be substituted.

Amendment of section 122.

138. In section 122 of the Central Goods and Services Tax Act, after sub-section (1A), the following sub-section shall be inserted, namely:—

“(1B) Any electronic commerce operator who—

(i) allows a supply of goods or services or both through it by an unregistered person other than a person exempted from registration by a notification issued under this Act to make such supply;

(ii) allows an inter-State supply of goods or services or both through it by a person who is not eligible to make such inter-State supply; or

(iii) fails to furnish the correct details in the statement to be furnished under sub-section (4) of section 52 of any outward supply of goods effected through it by a person exempted from obtaining registration under this Act, shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to the amount of tax involved had such supply been made by a registered person other than a person paying tax under section 10, whichever is higher.”.

Amendment of section 132.

139. In section 132 of the Central Goods and Services Tax Act, in sub-section (1),—

(a) clauses (g), (j) and (k) shall be omitted;

(b) in clause (l), for the words, brackets and letters “clauses (a) to (k)”, the words, brackets and letters “clauses (a) to (f) and clauses (h) and (i)” shall be substituted;

(c) in clause (iii), for the words “any other offence”, the words, brackets and letter “an offence specified in clause (b),” shall be substituted;

(d) in clause (iv), the words, brackets and letters “or clause (g) or clause (j)” shall be omitted.

Amendment of section 138.

140. In section 138 of the Central Goods and Services Tax Act,—

(a) in sub-section (1), in the first proviso,—

(i) for clause (a), the following clause shall be substituted, namely:—

“(a) a person who has been allowed to compound once in respect of any of the offences specified in clauses (a) to (f), (h), (i) and (l) of sub-section (1) of section 132;”;

(ii) clause (b) shall be omitted;

(iii) for clause (c), the following clause shall be substituted, namely:—

“(c) a person who has been accused of committing an offence under clause (b) of sub-section (1) of section 132;”;

(iv) clause (e) shall be omitted;

(b) in sub-section (2), for the words “ten thousand rupees or fifty per cent of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent of the tax, whichever is higher”, the words “twenty-five per cent of the tax involved and the maximum amount not being more than one hundred per cent of the tax involved” shall be substituted.

Insertion of new section 158A.

141. After section 158 of the Central Goods and Services Tax Act, the following section shall be inserted, namely:—

“158A. Consent based sharing of information furnished by taxable person.— (1) Notwithstanding anything contained in sections 133, 152 and 158, the following details furnished by a registered person may,

(

(

FINANCE BILL, 2023 (RELEVANT EXTRACTS) IV

subject to the provisions of sub- section (2), and on the recommendations of the Council, be shared by the common portal with such other systems as may be notified by the Government, in such manner and subject to such conditions as may be prescribed, namely:—

a) particulars furnished in the application for registration under section 25 or in the return filed under section 39 or under section 44;

b) the particulars uploaded on the common portal for preparation of invoice, the details of outward supplies furnished under section 37 and the particulars uploaded on the common portal for generation of documents under section 68;

(c) such other details as may be prescribed.

(2) For the purposes of sharing details under sub-section (1), the consent shall be obtained, of —

(

a) the supplier, in respect of details furnished under clauses (a), (b) and (c) of sub-section (1); and

(

b) the recipient, in respect of details furnished under clause (b) of sub-section (1), and under clause (c) of sub-section (1) only where such details include identity information of the recipient, in such form and manner as may be prescribed.

(3) Notwithstanding anything contained in any law for the time being in force, no action shall lie against the Government or the common portal with respect to any liability arising consequent to information shared under this section and there shall be no impact on the liability to pay tax on the relevant supply or as per the relevant return.”.

Retrospective exemption to certain activities and transactions in Schedule III to the Central Goods and Services Tax Act.

142. (1) In Schedule III to the Central Goods and Services Tax Act (12 of 2017), paragraphs 7 and 8 and the Explanation 2 thereof (as inserted vide section 32 of Act 31 of 2018) shall be deemed to have been inserted therein with effect from the 1st day of July, 2017.

(2) No refund shall be made of all the tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times.

Amendment of section 2.

Integrated Goods and Services Tax

143. In the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the Integrated Goods and Services Tax Act), in section 2,—

(a) for clause (16), the following clause shall be substituted, namely:—

‘(16) “non-taxable online recipient” means any unregistered person receiving online information and database access or retrieval services located in taxable territory.

Explanation.—For the purposes of this clause, the expression “unregistered person” includes a person registered solely in terms of clause (vi) of section 24 of the Central Goods and Services Tax Act, 2017 (12 of 2017)’;

(

b) in clause (17), the words “essentially automated and involving minimal human intervention and” shall be omitted.

Amendment of section 12.

144. In section 12 of the Integrated Goods and Services Tax Act, in sub-section (8), the proviso shall be omitted.

CHAPTER V MISCELLANEOUS

FINANCE BILL, 2023 (RELEVANT EXTRACTS)

PART VI

AMENDMENT TO THE FINANCE ACT, 2001

Amendment of Seventh Schedule to Act 14 of 2001.

153. In the Finance Act, 2001, the Seventh Schedule shall be amended in the manner specified in the Sixth Schedule.

THE SIXTH SCHEDULE

[See section 153]

In the Seventh Schedule to the Finance Act, 2001, —

(i) for the entry in column (4) occurring against tariff item 2402 20 10, the entry “Rs. 230 per thousand” shall be substituted;

(ii) for the entry in column (4) occurring against tariff item 2402 20 20, the entry “Rs. 290 per thousand” shall be substituted;

(

iii) for the entry in column (4) occurring against tariff items 2402 20 30 and 2402 20 40, the entry “Rs. 510 per thousand” shall be substituted;

(

iv) for the entry in column (4) occurring against tariff item 2402 20 50, the entry “Rs. 630 per thousand” shall be substituted;

(

v) for the entry in column (4) occurring against tariff item 2402 20 90, the entry “Rs. 850 per thousand” shall be substituted;

(

vi) for the entry in column (4) occurring against tariff item 2402 90 10, the entry “Rs. 690 per thousand” shall be substituted.

GST — LAW & PROCEDURE — AT A GLANCE GST READY RECKONER

GST law provides for threshold exemption from registration based on turnover i.e., where turnover of a person is below the threshold, he may undertake supplies without registering himself with the authorities. This is also referred as small-scale exemption and it helps to reduce compliance burden of smaller entities. There is no bar on a person making taxable supplies registering himself even when his turnover has not exceeded the threshold limit but when the threshold is exceeded, it becomes mandatory.

Statutory provisions regarding registration are contained in Sections 22 to 30 of Central Goods and Services Tax Act, 2017 (CGST Act) and respective State Goods and Services Tax Act, 2017 (SGST Act) Rule 8 to Rule 26 of Central Goods and Services Tax Rules, 2017 (CGST Rules) are the procedural provisions on this subject. Registration and related processes under GST being mostly an online process, various forms/ formats numbering 30 have been prescribed under CGST Rules relating to registration. All applications

Scope and nature of registration under GST. A supplier has to register in each of such State or Union territory from where he effects supply. In GST

next 10 digits are the PAN of the legal entity, the next two digits are for entity code, and the last digit is check sum number.

taxes i.e., CGST, SGST/UTGST, IGST and Cesses. A given PAN based legal entity would have one GSTIN per State which means a business entity having its branches in multiple States will have to take separate State wise have single registration wherein it can declare one place as principal place of business and other branches as additional place of business. As per Section 25 of CGST Act (as amended), a person having multiple places of business in a State or Union territory can be granted a separate registration for each such place of business, subject to conditions prescribed under Rule 11 of CGST Rules, 2017. One of the main conditions prescribed is that such dealers would not be entitled to Composition Levy Scheme. Further, SEZ unit or developer has to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State or Union territory.

WHO SHOULD REGISTER

A person making a taxable supply of goods or services or both shall register himself with the respective authority in the State or Union Territory from where he makes taxable supply if the aggregate engaged in making non-taxable supply say petrol is not liable for registration under GST law. The thresh-

(1.5)

of goods or provision of services) are made. Persons liable for registration. States, from where he makes a taxable supply of goods or services or both. In special category states this initially migrate for provisional GSTIN and then take regular registration under the new law if liable fortered job worker, shall not be included in the aggregate turnover of the registered job worker but it shall be included in the aggregate value of principal.

g) of clause (4) of Article 279A of special category States, Central Government on recommendation of GST Council can extend this limit of INR 10 lakhs to a maximum of INR 20 lakh. GST Council in its meeting on 10-1-2019 had recommended that there would be two threshold limits for exemption from registration and payment of GST for the suppliers of goods i.e., INR 40 lakhs and INR 20 lakhs. States were given option to decide on one of the limits. The threshold for registration for service providers would continue to be INR 20 lakhs and in case of Special 10/2019-C.T., dated 7-3-2019 where under w.e.f. 1-4-2019, threshold limit for dealers exclusively engaged in intra-State supply of goods has been increased to INR 40 lakhs across all States and Union Territories except in 10 States, namely, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand. Out of these 10 States, only four States, namely, Manipur, Mizoram, Nagaland and Tripura are Special Category States in terms of amended proviso to Section 22 of CGST Act which would retain threshold limit of INR 10 lakhs while other six States would have this limit at INR 20 lakhs.

STATE/UNION TERRITORY WISE THRESHOLD LIMITS UNDER GST FOR REGISTRATION/EXEMPTION W.E.F. 1-4-2019

(i) States other than Special Category States as defined in amended Section 22 of CGST Act, 2017

S. No. Name of State

(ii) Special Category States in terms of Amended Section 22 of CGST Act

S. No. Name of State

(iii) Union Territories

S. No. Name of Union Territory

Notes :

@ Goods would not include Ice cream and other edible ice whether or not containing Cocoa, Pan Masala, Tobacco and manufactured tobacco substitutes.

The extended limit of INR 40 lakhs would not be applicable to persons engaged in supply of Ice Cream and other edible ice, whether or not containing Cocoa, Pan Masala, Aerated Water (w.e.f. 1-10-2019),

tration under section 24 of CGST Act and persons taking voluntary registration. Persons not liable for registration. — Any person engaged exclusively in the business of supplying to take registration. Similarly, an agriculturist is also exempt from registration to the extent of supply of undertakes cultivation of land either by own labour or of the family or by engaged hired persons and wages may be paid in cash or kind. The person or his family will supervise hired labour. Goods at present not liable to GST are crude oil, petrol (motor spirit), diesel (high speed diesel), aviation turbine fuel (ATF) and natural Exemption from registration to person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed INR 40 Lakh.

w.e.f. 1-4-2019, any person, who is engaged exclusively supply of goods and whose aggregate turnover in

(ii) Persons engaged in making supplies of Ice cream and other edible ice, whether or not containing cocoa, Pan masala, Aerated Water (w.e.f. 1-10-2019) and Tobacco and manufactured not violative of Article 14 of Constitution. — Per Allahabad High Court reported in [2020] (32) G.S.T.L. 338/[2020] 115 taxmann.com 57/80 GST 350 (All)].

(iii) Persons engaged in making intra-State supplies in the States of Arunachal Pradesh, Manipur, and

(iv) Persons voluntarily obtaining registration under section 25(3) or such registered persons who intend to continue with their registration under the CGST Act. Handicraft goods suppliers. —Persons making inter-State taxable supplies of handicraft goods as by hand even though some machinery may also be used in the process are the categories of casual taxable the aggregate value of such supplies does not exceed the threshold limit i.e. the aggregate turnover is less

3/2018-Integrated Tax dated 22-10-2018.

www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of IGST and e-way bill.

Application, appeals and documents submitted electronically to be verified in 2 days - Aadhaar based EVC and Bank Account based OTP notified as mode of verification. -

and documents were asked for) and all necessary documents can be scanned and uploaded. If there are no

Exemption to job worker supplying inter-State services.— Central Government vide No. 7/2017-Integrated Tax, dated 14-9-2017 has exempted job workers engaged in making inter-State suptaking voluntary registration and also to suppliers of services in relation to goods covered under Sl. No. 5 of Annexure to Rule 138 of CGST Rules relating to e-way bill. These goods are jewellery, goldsmiths’ and silversmiths’ wares and other articles of Chapter 71.

COMPUTATION OF TURNOVER TO DETERMINE THRESHOLD Explanation

As per Section 2(6) of the CGST Act, 2017 the following shall not be taken into consideration while computing the Annual Aggregate Turnover.

Transition to GST — Persons registered under Central Excise Act, Finance Act, 1994 (Service tax) date i.e., 1-7-2017.

Transfer of business — In cases where the business carried on by a person is transferred either on account of succession or as a going concern, the transferee or successor should register himself from the

COMPULSORY REGISTRATION IRRESPECTIVE OF THRESHOLD

While Section 22 prescribes a threshold, Section 24 provides for certain situations where registration is compulsory irrespective of threshold. In other words, the small- scale exemption is not available in such cases.

i. Person making inter-State supply is liable to pay IGST and no small-scale exemption is available. Therefore, even if only one transaction is made, he has to register himself.

ii. As per Section 2(19) a causal taxable person is one who occasionally undertakes supply of place of business in the State or Union Territory where he engages in supply. Such casualgaging in exhibition sum sale at a fair.

iii. Persons paying tax under reverse charge are deemed to be suppliers and have to undertake all compliances including payment of tax and hence registration is compulsory.

commerce operators are liable to register themselves irrespective of threshold of transactions undertaken or supplied by them.

v. Non-resident taxable person as per Section 2(17) means any person who occasionally undertakes supply of goods or services or both either as principal or agent but does notpulsory registration. Experts from foreign countries visiting India and providing advice or consultancy are covered under this category.

vi. Certain persons liable to deduct tax - Department or establishment of Central or State deduct tax under section 51 at the rate of 1% when the contract value is more than INR 2.5 for TDS purpose. The obligation to register under section 24 operates whether or not such recipient is registered otherwise registered under GST law.

vii. Any person making taxable supplies on behalf of another whether as agent or otherwise is

or services or both which receives tax invoices for inputs and other services and issues prescribed document for distributing credit of tax to a supplier of taxable services having

PAN. Registration is compulsory for a person acting as ISD irrespective of whether he is registered or not.

ix. Any person supplying goods or services or both through e-commerce operator who is to pay tax.

x. Registration by e-commerce operator obliged to collect tax at source. As per Section 52 every e-commerce operator not being an agent is mandated to collect tax at the rate of 2% on supplies.

xi. Supply of online information and database access or retrieval services (OIDAR) to unregisIndia.

TIME LIMIT AND PROCEDURE TO APPLY FOR REGISTRATION

Any person who is liable to register on crossing the threshold (under Section 22) or compulsorily register as per Section 24 should apply for registration within 30 days from the date on which he became liable for registration. A causal non-taxable person or a non-resident has to apply for registration at least 5 days prior to commencement of business. A person having a unit in SEZ or an SEZ developer will have to apply for a separate registration from his place of business located outside the SEZ within the same State of Union Territory.

A person making supply from territorial waters of India has to apply for registration from the State of Union Territory nearest to the baseline. A person shall be granted single registration in a State or Union

VOLUNTARY REGISTRATION

registration and accordingly carry out all compliances and he will be treated as a person registered under tax invoice for availing input tax credit of the GST charged on the supply.

DISTINCT PERSONS

(s) or Union Territory (s) will be treated as a distinct person in respect of each registration. The concept of distinct person means they are treated as separate entities and transactions between them will be liable to in a State or Union Territory has an establishment in any State or Union Territory, such establishments shall be treated as establishments of distinct persons.

Application for registration. — Persons who are liable to get registered (other than a non-resident

Permanent Account Number (PAN), mobile number, e-mail address, State or Union territory in Part A of address, a temporary reference number shall be generated and communicated to the applicant. Using this

will issue an acknowledgement in FORM GST REG-02. The registration has to be applied for within 30 days

a supply from the territorial waters of India shall obtain registration in the coastal State or Union Territory where the nearest point of the appropriate baseline is located. If a person has more than one business vertical within a State or a Union Territory, he has to apply for separate registration for each business vertical in FORM GST REG-01.

Indian company and its establishments located outside India are not distinct persons under CGST Act - A company incorporated in India and a body corporate incorporated by or under law of a country outside India (foreign company) are separate persons under CGST Act and thus, are separate legal entities. Therefore, supply of services by a subsidiary/sister concern/ group concern of a foreign company which is incorporated in India to the establishments of the said foreign company located outside India cannot be considered as supply between mere establishments of distinct person under Explanation 1 of Section 8 of IGST Act, 2017. Similarly, supply of service by an Indian company to its related establishments outside India which are incorporated under the laws outside India will not be treated as supply between mere establishments of distinct person under said Explanation.— Circular No. 161/17/2021-GST dated 20-9-2021.

PERMANENT ACCOUNT NUMBER /TAX DEDUCTION ACCOUNT NUMBER

In order to be eligible for registration every person should have a PAN issued under Income-tax may provide the Tax Deduction and Collection Account Number (TAN) in lieu of PAN.

Registration of persons required to deduct tax at source or to collect tax at source. — Such person REG-06. When such person no longer remains liable to deduct tax at source or collect tax at source, proper such a person applying for registration to deduct or collect tax at source, in a State or Union territory where he does not have a physical presence has been prescribed in the newly inserted sub-rule (IA) in Rule 12 of CGST Rules, 2017.

Verification of the application and approval. vide Circular No. 1/1/2017, dated 26-6-2017) will examine the application and the accompanying documents and in case these are in order, grant the registration to the applicant within in FORM GST REG-03 will be issued within seven working days from the date of submission of applicaor documents electronically, in FORM GST REG-04, within seven working days from the date of receipt of

AUTHENTICATION

If a person fails to undergo authentication or furnish proof of possession of Aadhaar Number, the registration number will be deemed to be invalid and the person will be treated as an unregistered person under CGST Act.

R.K. JAIN'S GST LAW MANUAL

SET OF 2 VOLUMES

AUTHOR : R.K. JAIN

PUBLISHER : TAXMANN

DATE OF PUBLICATION : FEBRUARY 2023

EDITION : 17th Edition

ISBN NO : 9789391055165

NO.OF PAGES : 2290

BINDING TYPE : PAPERBACK

DESCRIPTION

This book provides the complete, updated, amended & annotated text of all provisions of the GST Law. This book has been divided into eleven parts:

• Part 1 – Ready Reckoner of GST Laws & Procedures

• Part 2 – GST Acts

• Part 3 – GST Rules

• Part 4 – Reverse Charge Mechanism

• Part 5 – Forms & Proformas

• Part 6 – State GST & Compensation Cess

• Part 7 – Circulars, Press Releases & Public Notices

• Part 8 – Advance Ruling on GST

• Part 9 – Notifications

• Part 10 – Appeals & Revisions

• Part 11 – Index to Notifications

The Present Publication is the 17th Edition, and has been amended as on 1st February 2023. This book is authored by R.K. Jain and edited by Dr G Gokul Kishore.

ORDER NOW