GST: How to Meet Your Obligations by S.S. Gupta is a comprehensive and practical guide for taxpayers, professionals, and businesses navigating the complexities of India’s Goods and Services Tax (GST) regime. Drawing on the author's deep expertise in indirect taxation, the book simplifies the procedural and compliance requirements under GST law, including registration, invoicing, filing returns, claiming input tax credit, and handling assessments and audits.
Updated with the latest amendments, circulars, and judicial pronouncements, this book serves as a step-by-step compliance manual. It also offers valuable insights into avoiding common pitfalls and managing litigation risks.
Ideal for Chartered Accountants, Company Secretaries, tax practitioners, and business owners, the book is a reliable companion to ensure smooth and accurate GST compliance.
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Preface
Overview of GST introduction in India
Purpose and scope of the book
How this book helps businesses and professionals
Chapter 1: Introduction to GST
What is GST?
Key features of GST
Structure of GST in India (CGST, SGST, IGST, UTGST)
Benefits and challenges of GST implementation
Chapter 2: GST Registration
Who needs to register?
Types of registration (normal, casual, composition, etc.)
Process and documents required
Amendment and cancellation of registration
Chapter 3: Tax Invoice and Other Documents
Requirements of a valid tax invoice
Debit and credit notes
Bill of supply
E-way bills and their significance
Chapter 4: Place of Supply and Time of Supply
Concept and importance of place of supply
Rules for goods and services
Time of supply rules for goods and services
Impact on tax liability
Chapter 5: GST Rates and Classification
HSN code and SAC codes
Rate schedules for goods and services
Exemptions and reverse charge mechanism
Chapter 6: Input Tax Credit (ITC)
Eligibility and conditions for claiming ITC
Blocked credits
Reversal and recovery of ITC
ITC on capital goods
Chapter 7: GST Returns Filing
Types of returns (GSTR-1, GSTR-3B, GSTR-4, etc.)
Due dates and filing procedures
How to rectify errors in returns
Filing annual returns and reconciliation
Chapter 8: Payment of GST
Modes of payment
Utilization of electronic credit and cash ledger
Interest and penalties on late payments
Chapter 9: Assessment, Audit, and Inspection
Types of assessment (self, provisional, scrutiny, etc.)
Audit procedures under GST
Inspection, search, and seizure powers
Notices and responses
Chapter 10: Refunds and Appeals
Refund procedures and eligibility
Interest on delayed refunds
Appeals mechanism and process
Revision and rectification
Chapter 11: Offenses and Penalties
Common offenses under GST law
Penalty provisions
Prosecution and compounding of offenses
Chapter 12: Recent Amendments and Case Laws
Latest amendments in GST laws and notifications
Important judicial pronouncements and their impact
Practical implications for businesses
Chapter 13: Practical Tips and Compliance Checklist
Common mistakes and how to avoid them
Tips for smooth GST compliance
Checklist for monthly and annual compliance
Appendices
Sample formats of invoices, returns, and other documents
Important circulars and notifications
Useful resources and websites
Index
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