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GST - BACKGROUND, CONCEPTS AND OVERVIEW
INTERNATIONAL SCENARIO AND GST IMPACT INCLUDING ORGANISATIONAL STRUCTURE
PRINCIPLES OF GST LAW (INCLUDING PRESENT LAW WITH COMPARATIVE ANALYSIS)
MEASURES TO AVOID TAX DISPUTES
REFORM SUGGESTIONS/ RECOMMENDATIONS
GST PROCEDURES
SPECIAL TRANSACTIONS
TRANSITIONAL CHALLENGES AND POSSIBLE WAY FORWARD
GST AUDIT
Appendices
Introduction
International Perspective
What Next
GST in India
Present Status of GST
GST Framework
Impact of GST
Background and Basics
Key Terminologies, Concepts and Principles - Meaning & Scope
Determination of Supply of Goods or Services
Input Tax Credit and Transfer of Input Tax Credit
Accounts and Records
Assessment and Audit
Demands and Recovery
Offences and Penalties
Prosecution and Compounding of Offences
Appeals and Revision
Advance Ruling
E-Commerce
Anti-Profiteering Laws
Transitional Provisions
Draft GST Compensation Law
Key Terminologies, Concepts and Principles - Meaning & Scope
Role of Technology in Tax Compliance
Nature and Value of Supply
Time of Supply
Place of Taxation
Registration and Compliance
Invoicing, Credit and Debit Notes Requirements
Payment, Refund and Returns
Introduction of GST
Returns
Refunds
Offences, Penalties and Prosecution
Transitional Provisions
Assessment and Audit
Inspection, Search, Seizure and Arrest
Demand and Recovery
Liability To Pay In Certain Cases
Miscellaneous Provisions
Meaning of Words and Phrases and Principles of Interpretation
Levy and Exemption from Tax
Registration
Electronic Commerce
Valuation of Taxable Supply
Input Tax Credit
Time of Supply and Payment of Tax Including Reverse Charge
Tax Invoice, Credit and Debit Notes
Intra-State vs Inter-State Supply including Zero Rated Supply
Appeals and Revision
Advance Ruling
Accounts and Records
Tax Planning Under GST
Import and Export of Services
High Sea Sales/Sales in the Course of Import/Export
Interstate Movement of Goods and Other VAT Concepts
Credit under Central/State GST
Adjudication
Assessment
Appeals
Interest on Duty Demands
Refund
Interest on Refund
Offences and Prosecution
Penalty
Advance Rulings
Settlement Commission
Interpretation of Taxing Statutes
Constitutional Provisions and Principles behind Levy of Indirect Taxes - Pre GST
A GST Regime
Legislative Provisions and Judicial View of Basic Concepts
Principles of Classification
Principles of Valuation
Interpretation of Exemption Notifications, Including Tax Holiday Schemes
Import and Export of Goods
Introduction
Background and Basics
Key Terminologies, Concepts and Principles - Meaning & Scope
Nature of Supply of Goods or Services
Determination of Value of Supply
Time of Supply
Place of Taxation
Registration & Compliance
Invoicing, Credit and Debit Notes Requirements
Payment, Refund and Returns
Input Tax Credit and Transfer of Input Tax Credit
Job Work and Export Procedure
Accounts and Records
Inspection, Search, Seizure and Arrest
Assessment and Audit
Demand and Recovery
Offences and Penalties
Advance Ruling, Appeals and Revision
Electronic Commerce
Anti-Profiteering Laws
Transitional Provisions
GST Compensation Cess Act
Role of Technology in Tax Compliance
Intra-State vs Inter-State Supply
Introduction of GST
Returns
Refunds
Accounts and Records
Offences, Penalties and Prosecution
Transitional Provisions
Assessment Under GST
Audit Under GST
Inspection, Search and E Way Rules
Demand and Recovery
Appeals and Revision
Advance Rulings
Liability To Pay In Certain Cases
Other Miscellaneous Issues
Meaning of Words and Phrases and Principles of Interpretation
Introduction of Goods and Services Tax
Returns
Refunds
Accounts and Records
Offences, Penalties and Prosecution
Transitional Provisions
Assessment Under GST
Audit Under GST
Inspection, Search and E-Way Rules
Demand and Recovery
Appeals and Revision
Advance Ruling
Intra-State vs Inter-State Supply
Liability to Pay in Certain Cases
Other Miscellaneous Issues
Principles of Interpretation of Statutues
Tax Planning under GST
Zero-Rated Supply Including Exports
Levy and Exemption from Tax
Registration
Electronic Commerce
Valuation of Taxable Supply
Input Tax Credit
Time of Supply and Payment of Tax Including Reverse Charge
Tax Invoice, Credit and Debit Notes
.1 Background and Concept
.2 National vis-a-vis State e-Way Bill
.10 Accounts and Records by Transporter
.11 Inspection and Verification during Movement
.12 Offences and Penalties
.13 Tax Invoice
.14 Delivery Challan
.15 Bill of Supply
.16 Procedure Relating to e-Way Bill – Complete View
.1 Relevant Statutory Provisions
.2 Need for Generation of e-Way Bill
.3 How to Determine Consignment Value
.4 Consignment Value Irrelevant – Situations
.5 Goods Transported in Own or Hired Vehicle by Road and by Other Modes
.6 Furnishing Details in GSTR-1
.7 Validity and Acceptance of e-Way Bill
.8 Exemptions from e-Way Bill
.9 Documents and Devices to be Carried by Person-in-Charge of a Conveyance
.1 Generation of e-Way Bill through Common Portal - Supplier/Recipient
.2 Generation of e-Way Bill through Common Portal - Transporter
.3 Generation of e-Way Bill through SMS
.4 Bulk Generation of e-Way Bill
.5 Use of API for Generation of e-Way Bill
.6 Generation of e-Way Bill through Android Application
.7 Reporting under e-Way Bill System
.1 Chapter Generation of e-Way Bill and Process (EWB)
.2 Documents to be Carried during Movement of Goods
.3 Process of Interception and Inspection
.4 Situation in which e-Way is not Required
.5 Form EWB - 01
.6 Form EWB - 02
.7 Form EWB - 03
.8 Form EWB - 04
.1 Frequently Asked Questions
Time of Supply
Exemption
Rate of Tax and Classification
Reverse Charge
Valuation
Input Tax Credit in GST
Transitional Challenges and Possible Way Forward
Special Transactions
Registration
Invoices, Books of Accounts and Returns under GST
Background of Goods and Services Tax
Payment of Tax
Refunds/Zero Rate
Administration
Assessment
Measures to Avoid Tax Disputes
Inspection, Search and Seizure, Anti-profiteering and Other Miscellaneous Provisions
Demand and Recovery
Appeal and Revision
Advance Ruling
Prosecution
International Scenario and GST Impact in India
Audits in GST
Reform Suggestions/Recommendations
Concept of Goods and Services Tax
CGST, SGST, UTGST and IGST
Constitutional Aspects Relevant to GST
Levy of Goods and Services Tax
Composition Levy
Taxable Event - Supply
Place of Supply
Background and Statutory Provisions of Annual Return
Annual Return - Clause-wise Analysis
Background and Provisions of Annual Return of a Composition Supplier
Annual Return of Composition Supplier - Clause-wise Analysis
Audit Form : Clause-wise Analysis, Issues and Suggested Methodologies
Audit Procedure: Procedure, Formats and Checklist
Relevant Standards on Auditing & its Compliance
Tax Planning Under GST
Zero-Rated Supply including Exports
Levy and Exemption from Tax
Registration
Electronic Commerce
Valuation of Taxable Supply
Input Tax Credit
Time of Supply and Payment of Tax Including Reverse Charge
Tax Invoice, Credit and Debit Notes
Concept of Supply including Intra-State & Inter-State Supply
Introduction to GST and its Administration
Returns
Refunds
Accounts and Records
Transitional Provisions
Assessment Under GST
Audit Under GST
Inspection, Search and E- Way Rules
Demand and Recovery
Appeals and Revision
Advance Rulings
Liability To Pay In Certain Cases
Other Miscellaneous Issues
Meaning of Words and Phrases and Principles of Interpretation
Tax Planning Under GST
A Zero-Rated Supply and Imports
Levy and Exemption from Tax
Registration
Electronic Commerce Including TCS
Valuation of Taxable Supply
Input Tax Credit
Time of Supply and Payment of Tax Including Reverse Charge
Tax Invoice, Credit and Debit Notes
Offences, Penalties and Prosecution
GST Rates on Goods and Services
Introduction and Scope of GST Audit
Accounts and Records
Significance of Transitional Provisions during First GST Audit
Audit Programme
Comprehensive Analysis of Annual Return in FORM GSTR-9
Comprehensive Analysis of Annual Return for Composition Taxpayers in FORM GSTR-9A
Comprehensive Analysis of Reconciliation Statement in FORM GSTR-9C
Time of Supply
Exemption
Rate of Tax and Classification
Reverse Charge
Valuation
Input Tax Credit in GST
Transitional Challenges and Possible Way Forward
Special Transactions/Activities
Registration
Invoices under GST
Books of Accounts/Record Keeping under GST
Returns Under GST
Background of Goods and Services Tax
Payment of Tax
Tax Deduction at Source (TDS) and Tax Collection at Source (TCS)
Tax Collection at Source (TCS)
Refund/Zero-Rated Supply
Administration
Assessment
Measures to Avoid Tax Disputes
Inspection, Search and Seizure, Anti-profiteering and Other Miscellaneous Provisions
Demand and Recovery
Appeal and Revision
Advance Ruling
Prosecution
International Scenario and GST Impact in India
Audits in GST
Reform Suggestions/Recommendations
Concept of Goods and Services Tax
CGST, SGST, UTGST, IGST and Compensation Cess
Constitutional Aspects Relevant to GST
Levy of Goods and Services Tax
Composition Levy
Taxable Event - Supply
Place of Supply
Background and Statutory Provisions of Annual Return
Annual Return -Clause-wise Analysis
Background and Provisions of Annual Return of a Composition Supplier
Annual Return of a Composition Supplier - Clause-wise Analysis
Audit Form: Clause-wise Analysis, Issues and Suggested Methodologies
Audit Procedure: Procedure, Formats and Checklist
Relevant Auditing Standards
Appendix I Relevant Provisions of CGST Act and Rules
Appendix II Circulars
Appendix III Form 9, 9A and 9C
Appendix IVGSTR-9 Offline Utility (Last Updated on: 12th June, 2019)
Appendix V FAQs and User Manual - GSTR-9C Offline Utility
Frequently Asked Questions (FAQs)
Frequently Asked Questions (FAQs)-9C
Taxable Value
Composite Contracts and Divisible Contracts
Composition Scheme
Inter-State Sale, Sale in the Course of Import, SEZ
Made-to-Order Goods
Free Supply of Goods and Services by Contractee
Sub-Contracting of Works Contracts
Build, Own, Operate, Transfer (BOOT) Contracts
Photography and Photocopying
Printing Contracts
Works Contract - Meaning
Pest Control, Fire Works, Cleaning and Sterlization Services
Servicing, Repair, Maintenance and Installation
Medical Services
TDS on Works Contract under VAT Laws
Works Contracts under Goods and Services Tax (GST) Regime
Words, Phrases and Commodities
Levy of Sales Tax on Works Contracts (Pre-Constitution Amendment)
Intention Theory
Sixty-First Report of Law Commission of India and Constitutional Amendment
Tax on Deemed Sale and Article 286 of the Constitution
Article 366(29A) - Limited Applicability
Intention Theory - Post 46th Amendment
Adios Intention Theory and its Re-birth
Taxable Event
Concept of Supply Including Intra-State & Inter-State Supply
Levy of Tax
Input Tax Credit
Introduction and Overview of GST Including its Administration
Returns Including GST Practitioners
Accounts and Records
Offences, Penalties and Prosecution
Transitional Provisions
Assessment Under GST
Audit Under GST
Inspection, Search and E-Way Rules
Demand and Recovery
Appeals and Revision
Advance Ruling
A Zero-Rated Supply (Including Exports) and Imports
Liability To Pay In Certain Cases
Other Miscellaneous Topics
GST on Real Estate Sector
Meaning of Words and Phrases and Principles of Interpretation
Tax Planning Under GST
A Exemption from Tax
Registration
Electronic Commerce Including TCS
Valuation of Taxable Supply
A Classification of Goods and Services
Time of Supply and Payment of Tax Including Reverse Charge
Tax Invoice, Credit and Debit Notes
Refunds
Introduction and Overview of GST Including its Administration
Concept of Supply Including Intra-State & Inter-State Supply
Input Tax Credit
Returns Including GST Practitioners
Refunds
Accounts and Records
Offences, Penalties and Prosecution
Transitional Provisions
Assessment Under GST
Audit Under GST
Inspection, Search and E-Way Rules
Demand and Recovery
Appeals and Revision
Advance Rulings
Liability to Pay in Certain Cases
A Zero-Rated Supply (Including Exports) and Imports
Levy of Tax
A Exemption from Tax
Registration
Electronic Commerce Including TCS
Valuation of Taxable Supply
Time of Supply and Payment of Tax Including Reverse Charge
Tax Invoice, Credit and Debit Notes
Introduction and Scope of GST Audit
Accounts and Records
Audit Programme
Comprehensive Analysis of Annual Return in Form GSTR-9
Comprehensive Analysis of Annual Return for Composition Taxpayers in Form GSTR-9A
Comprehensive Analysis of Reconciliation Statement in Form GSTR-9C
Introduction
Appeal
Explanation to Relevant Legal Verbatim
Appeal before First Appellate Authority
Appeal to Appellate Tribunal (GSTAT & CESTAT)
Adjournment of Appeal
Pre-deposit and Grant of Stay
Condonation of Delay
Principles of Natural Justice
Cross-Examination
Rectification of Mistake
Compounding of Offence
Settlement of Cases
Advance Rulings
Interest and Penalty
Prosecution and Arrest (General Provisions)
Drafting of Appeals
Procedure for Filing an Appeal
Alternate Remedies
Flow Charts Regarding Appeal Procedure
Appeal to Appellate Authority (First Appeal)
Appeal to Appellate Tribunal
Appeal to High Court
Appeal to the Supreme Court
Prosecution and Arrest (Specific Provisions under Central Goods & Services Tax and Customs)
Tables
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An Introduction to Goods and Services Tax – The Biggest Tax Reform in India
Introduction
International Perspective
What Next
GST in India
Present Status of GST
GST Framework
Impact of GST
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