GOODS & SERVICES TAX Law, Practice & Procedures 2018 by FCA. VINEET GUPTA & Dr. N.K. GUPTA

GOODS & SERVICES TAX Law, Practice & Procedures

Part I

The Central Goods and Service Tax (CGST) Act, 2017

Chapter I             Preliminary

Chapter II            Administration

Chapter III          Levy and Collection of Tax

Chapter IV          Time and Value of Supply

Chapter V            Input Tax Credit

Chapter VI          Registration

Chapter VII         Tax Invoice, Credit and Debit Notes

Chapter VIII       Accounts and Records

Chapter IX          Returns

Chapter X            Payment of Tax

Chapter XI          Refunds

Chapter XII         Assessment

Chapter XIII       Audit

Chapter XIV       Inspection, Search, Seizure and Arrest

Chapter XV         Demands and Recovery

Chapter XVI       Liability to Pay in Certain Cases

Chapter XVII      Advance Ruling

Chapter XVIII    Appeals and Revision

Chapter XIX       Offences and Penalties

Chapter XX         Transitional Provisions

Chapter XXI       Miscellaneous

Chapter XXII      E-Way Bill

Part II

The Integrated Goods and Services Tax (IGST) Act, 2017

Chapter I      Preliminary

Chapter II      Administration

Chapter III    Levy and Collection of Tax

Chapter IV    Determination of Nature of Supply

Chapter V      Place of Supply of Goods or Services or Both

Chapter VI    Refund of Integrated Tax to International Tourist

Chapter VII   Zero Rated Supply

Chapter VIII Apportionment of Tax and Settlement of Funds International Tourist

Chapter IX    Miscellaneous

Part III

Suggestive Chart of Accounts/Accounting Entries

Chapter I       Suggestive Chart of Accounts

Chapter II      Suggestive Accounting Entries

Part IV

News Room

Press Release

Part V

Acts & Rules

Chapter 1       The Central Goods and Services Tax Act, 2017

Chapter 2       Central Goods and Services Tax Rules,
2017

Chapter 3       The Integrated Goods and Services Tax Act, 2017

Chapter 4       The Integrated Goods and Services Tax Rules, 2017

Chapter 5       The Union Territory Goods and Services Tax Act, 2017

Chapter 6       The Goods and Services Tax (Compensation to States) Act, 2017

Chapter 7       Goods and Services Tax Compensation Cess Rules, 2017