The book is divided into the following Divisions:
Division 1: Referencer
Division 2: Exempted Goods and GST Rates on Goods
Division 3: Exempted Services and GST Rates on Services
Division 4: Practice and Procedure
Division 5: Statutory Provisions
Division 6: GST Rules
Division 7: Notifications/Circulars/Orders
Division 8: Relevant Circulars & Instructions under Customs Act, 1962
Division 4 contains a detailed elucidation (with case-law) of all topics of GST, such as, Concept of supply – Intra-State and Inter-State; Place of supply of goods and services; Zero-rated supply; Levy of tax; Exemption; Registration; Electronic Commerce including TCS; Valuation of taxable supply; Input Tax Credit; Classification of Goods and Services; Time of supply and payment of tax; Reverse Charge; Tax Invoice, Credit and Debit Notes; Returns; Refunds; Accounts and other records; Offences, Penalties and Prosecution; Transitional provisions; Assessment; Audit; Inspection, Search, Seizure and Arrest; Inspection of goods in transit including E-way bills; Demands and recovery; Appeals and Revision; Advance Ruling; Liability to pay in certain cases; Miscellaneous topics; GST on real estate sector; Tax planning; Fake/Bogus invoicing, etc.
Author: Ashok Batra
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.