CA Bimal Jain GST Law and Commentary with Analysis and Procedures Set of 4 Volumes

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Volume-wise Content Overview

Volume 1: Foundational GST Concepts & Supply Mechanisms

1. Levy and Collection of GST

2. Concept of Supply (Goods & Services)

3. Intra-State vs. Inter-State Supply

4. Composite and Mixed Supply

5. Time of Supply (Goods & Services)

6. Place of Supply (Goods & Services)

7. Valuation under GST

8. Reverse Charge Mechanism (RCM)

9. Input Tax Credit (ITC) – Eligibility, Restrictions, Reversals

10. Job Work Procedures

11. Taxability under Joint Development Agreements & Real Estate Sector

12. GST on E-commerce Operators

Volume 2: Registration, Compliance, Offences & Litigation

1. Registration – Mandatory, Voluntary, Amendments, and Cancellation

2. Invoicing under GST – Tax Invoice, Bill of Supply, Credit/Debit Notes

3. Accounts and Records

4. GST Payment Process – PMT Ledger System

5. GST Returns – GSTR-1, 3B, 9, 9C and Reconciliation

6. Refund Procedures – Inverted Duty, Exports, Excess Balance

7. Inspection, Search, Seizure, and Arrest

8. Demand and Recovery

9. Offences, Penalties, and Prosecution

10. Appeals, Review, and Revisions

11. Advance Rulings – Procedures and Case Law

12. Transitional Provisions (from VAT/Service Tax to GST)

Volume 3: Sectoral Analysis, Procedural Flowcharts & Advanced Topics

1. Detailed GST Procedures in Flowchart Form

2. Sectoral GST Analysis:

   • Real Estate

   • Education

   • Healthcare

   • Transport & Logistics

   • IT & Software Services

   • Manufacturing & Trading

3. TDS and TCS under GST

4. GST Compliance for SEZ & EOUs

5. E-way Bill and E-invoicing Systems

6. QR Code and Digital Authentication Requirements

7. Audit and Assessment under GST

8. Cross-border Transactions – Imports, Exports & Deemed Exports

Volume 4: Statutory Compendium, Notifications & Ready Reference Tools

1. CGST, IGST, UTGST, SGST & Compensation Cess Acts (Bare Acts)

2. Corresponding Rules and Forms with Commentary

3. Notifications (Tariff & Non-Tariff) – Chronologically and Topic-wise

4. CBIC Circulars, Orders, and Press Releases – Summarised

5. Summary of Key GST Council Decisions

6. Ready Reckoner of GST Rates for Goods (HSN-wise) and Services (SAC-wise)

7. Exemption Lists for Goods & Services

8. Index of All Forms, Notifications, and Procedures