Taxmann’s – GST Practical Guides COMBO – Accounts & Records | Registration Process | Reverse Charge Mechanism | GST Returns and Compliance | Input Tax Credit | 2023/2024 Editions | Set of 5 Books | By The Goods & Services Tax Practitioners’ Association of Maharashtra, Hiral Shah, Pravin Jadhav, Sujoy Mehta, Vasudev Mehta, Girish Kulkarni

The Combo, commissioned by the Goods & Services Tax Practitioners’ Association of Maharashtra and published by Taxmann, features GST Practical Guides – Five Book Series authored by industry experts. This series covers crucial aspects of GST in simple language, covering accounts & records maintenance, registration processes, the reverse charge mechanism, GST returns and compliance forms, and strategies for unlocking input tax credit. Each book discusses the specific segments of GST law to aid practitioners in understanding the complexities of GST.

Description

This Combo is commissioned by the Goods & Services Tax Practitioners’ Association of Maharashtra (formerly known as The Sales Tax Practitioners’ Association of Maharashtra/STPAM) and published by Taxmann. It is authored by CA. Hiral Shah, Adv. Pravin Jadhav, Adv. Sujoy Mehta, CA. Vasudev Mehta, and CA. Girish Kulkarni. It includes GST Practical Guide – Five Book Series, which covers day-to-day practical requirements under the law in simple language. It consists of the following books:

• Accounts & Records Maintenance under the GST Act by CA. Hiral Shah
• Registration, Suspension, Cancellation and Revocation of Cancellation by Adv. Pravin Jadhav & Adv. Sujoy Mehta
• Reverse Charge Mechanism under GST by CA. Vasudev Mehta
• Introduction to GST Returns, Statements and Other Compliance Forms by CA. Girish Kulkarni
• Unlocking Input Tax Credit – Navigating the GST Maze by CA. Hiral Shah

Accounts & Records Maintenance under the GST Act by CA. Hiral Shah

The Present Publications is the latest 2023 edition and has been amended by the Finance Act 2023. This book is authored by the Goods & Services Tax Practitioners’ Association of Maharashtra and CA Hiral Shah. The detailed contents of this book are as follows:

• General Aspects
• Records under the Pre-GST Era
• Legal Provisions relating to accounts & records under GST Law
• Extract of Statutory Provisions
• Location of Accounts
• Person responsible to Maintain Accounts
• True and Correct Maintenance of Accounts under GST
• Important documents prescribed under GST
• Content of Accounts
• Accounting under the GST Regime
• How are Accounts to be Maintained
• Period Prescribed for Retention of Accounts under GST [Section 36 of the CGST Act]
• Certification of Accounts
• Powers of GST Authorities
• Offences & Punishments
• GST Registration for Transporters, Godown and Warehouse
• FAQs

Registration, Suspension, Cancellation and Revocation of Cancellation by Adv. Pravin Jadhav & Adv. Sujoy Mehta

The Present Publications is the latest 2023 edition and has been amended by the Finance Act 2023. This book is authored by the Goods & Services Tax Practitioners’ Association of Maharashtra, Adv. Pravin Jadhav & Adv. Sujoy Mehta. The detailed contents of this book are as follows:

• Introduction
• Persons Liable for Registration
• Compulsory Registration in Certain Cases
• Procedure for Registration
• Deemed Registration
• Special Provisions Relating to Casual Taxable Person and Non-resident Taxable Person
• Amendment of GST Registration
• Suspension of GST Registration
• Cancellation of GST Registration

Reverse Charge Mechanism under GST by CA. Vasudev Mehta

The Present Publications is the latest 2023 edition and has been amended by the Finance Act 2023. This book is authored by the Goods & Services Tax Practitioners’ Association of Maharashtra & CA Vasudev Mehta. The detailed contents of this book are as follows:

• Reverse Charge Mechanism under GST
• Levy and Collection of Tax under Reverse Charge Mechanism
• Supply by Unregistered Person to Registered Person under Section 9(4) of the CGST Act, 2017
• Compulsory Registration under GST
• Time of Supply in Case of Goods Attracting Reverse Charge Mechanism under GST
• Time of Supply in Case of Services Attracting Reverse Charge Mechanism under GST
• Tax Cannot be Collected from Two Persons
• Analysis of Entries of Applicability of Reverse Charge on Services Notified by Notification No. 13/2017
• Analysis of Entries of Applicability of Reverse Charge on Goods Notified by Notification No. 04/2017
• Purchase of 80% of Input and Input Services
• Supply Through Electronic Commerce Operator
• No Registration if Tax is Payable on Reverse Charge
• Concept of Revenue Neutrality and its Applicability

Introduction to GST Returns, Statements and Other Compliance Forms by CA. Girish Kulkarni

The Present Publications is the latest 2023 edition and has been amended by the Finance Act 2023. This book is authored by the Goods & Services Tax Practitioners’ Association of Maharashtra and CA Girish Kulkarni. The detailed contents of this book are as follows:

• Introduction to GST Returns
• Different Methods & Tools for GST Returns
• Types of GST Returns Statements & Other Compliances
• GSTR-1 – Outward Supplies Return
• GSTR-3B – Return (Earlier referred to as Summary Return)
• QRMP Scheme
• First Return
• GSTR-4 – Quarterly Return for Composition Taxpayers
• GSTR-5 – Non-Resident Foreign Taxpayer Return
• GSTR-6 – Input Service Distributor Return
• GSTR-7 – Tax Deduction at Source (TDS) & GSTR-8 – Tax Collection at Source (TCS)
• Annual Return
• GSTR-9C – Reconciliation Statement and Certification
• GSTR-10 – Final Return
• GSTR-11 – Details of Inward Supplies of Person Having UIN
• Revision of Returns
• Default/Delay in Furnishing the Return

Unlocking Input Tax Credit – Navigating the GST Maze by CA. Hiral Shah

The Present Publications is the latest 2024 edition and has been updated till 29^th February 2024. This book is authored by the Goods & Services Tax Practitioners’ Association of Maharashtra and CA. Hiral Suresh Shah. The detailed contents of this book are as follows:

• Input Tax Credit (ITC) under GST Laws – Important Issues
• Section 16 of the Central Goods and Services Tax Act 2017 (CGST Act)
• Quantum of ITC – Tax Charged or Tax Payable as per Law
• Filing of Return
• Section 17 of the CGST Act
• Section 17 – Apportionment of Credit and Blocked Credits
• Section 18 – Availability of Credit in Special Circumstances of CGST Act
• Circular – CGST & IGST
• Conclusion

The Goods & Services Tax Practitioners’ Association of Maharashtra

The Goods & Services Tax Practitioners’ Association of Maharashtra (formerly known as The Sales Tax Practitioners’ Association of Maharashtra/STPAM) is a State-level body of Sales Tax Practitioners’ established in 1951. The Association has its membership spread all over the State of Maharashtra. It comprises of Tax Practitioners and other professionals such as Chartered Accountants, Cost Accountants, Company Secretaries and Advocates practising in GST, VAT, Service tax and allied laws. The Association has Regional Centres at district places to cater to the needs of members practising in various districts of Maharashtra.

The STPAM, now renamed GSTPAM, is governed by its constitution, registered with the Charity Commissioner, and under the Societies Act. The elected President, Officer Bearers and 15 members of the Managing Committee conduct the activities of the Association.

Its main objective is to educate the public in general and the members in particular on Indirect Taxes operative in the State of Maharashtra and the whole of India.

The STPAM has produced stalwarts like Late R. V. Patel, Late N. C. Mehta, Late B. C. Joshi, P. V. Surte, S. S. Gaitonde, P. C. Joshi, T. M. Chhatpar and Late J. K. Sheth, to name a few. Under their guidance, the Association is confidently marching ahead to achieve its objectives. The young generation is taking over the leadership gradually from them, and these stalwarts, in turn, have reposed their complete trust in the young administration.

With the advent of GST, the Association, now known as the GST Practitioners’ Association of Maharashtra, has started spreading awareness and knowledge on GST and has taken a giant leap into the goods and service tax arena for educating its members.

Lastly, whenever our motherland faces natural calamities or neighbours’ aggression, the association is always at the forefront to render monetary help.

Hiral Shah

2006. Hiral S. Shahis a Fellow Member of ICAI and a Master of Commerce & Bachelor in Legislative Laws from the University of Mumbai. He has completed a post Qualification course on Information Systems Audit (DISA) from ICAI. He has been serving the Profession since 2006. He has experience in Accountancy, Direct Tax, Audit, Indian GST, Corporate Law Matters, Financial Planning, and Handling Assessment & Appeal Proceedings. His strengths include drafting, communication and organizational skills.

He has been a member of the managing committee of The Goods &Service Tax Practitioners Association of Maharashtra (GSTPAM) since 2009 and Jain Chartered Accountants Federation (JCAF).

An eminent speaker & co-author of many publications, Blogs etc. CA. Hiral Shah regularly delivers lectures at professional seminars on Taxation. He is also empanelled with ICAI as an arbitrator after completing the Certificate Course held by ICAI & Certificate Course on Concurrent Audit of Banks. On the academic front, Mr Shah stood first in Mumbai University in M.Com. Examination by securing 100 on 100 in the subject of Accountancy.

Pravin Jadhav