Download or read book Taxmann s GST on Services CGST IGST Amdt Act 2023 Comprehensive commentary on the law relating to GST on 45 services supported by case laws various examples written by S.S. Gupta and published by Taxmann Publications Private Limited. This book was released on 2023-10-03 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comprehensive commentary on the law relating to GST on services. It caters to a broad spectrum of specific problems on GST on services (totalling 45+ services) supplied by the supplier to the business entity or consumer. This book is divided into three sections, which are listed as follows: • Section 1 – Incorporates discussion on General Provisions of Supply, Classification, Valuation, Registration, Payment under Reverse Charge and Refunds • Section 2 – Incorporates provisions of Input Tax Credit • Section 3 – Incorporates discussion on each of the Specific Services The Present Publication is the 2nd Edition, amended by the Finance Act 2023, CGST (Amendment) Act 2023, IGST (Amendment) Act 2023 and updated till 10th September 2023. This book is authored by S.S. Gupta with the following noteworthy features: • [Categorisation of Different Types of Services in 45+ Categories] along with separate chapters that are incorporated to deal with the issues of each category of service • [Discussions are Supported by Case Laws] rendered in the context of Service Tax or Excise Duty • [Reference to Circulars] issued under Service Tax & GST that are relevant to the discussions are also stated in each chapter • [Interpretation of Statutory Provisions are Supported by Case Laws & Circulars] which will enable supplier of services to comply with the statutory provisions • [Illustrations/Examples] The provisions are also explained in different places by way of giving examples • [Simple & Lucid Language] The thirst of the book is to explain the provisions in layman's language so that it is understood very easily The detailed contents of the book are as follows: • Division One – Overview of GST o Basic Concepts and Definition o Meaning and Scope of Supply and Levy of GST o Non-taxable Supplies o Payment under Reverse Charge o Time of Supply and Change in Rate of Tax o Place of Supply o Value of Supply o Job Work, Scrap & Waste Generated at Job-Worker o Electronic Commerce Operator & Collection of Tax at Source o Tax Deducted at Source o Exemptions o Composition Levy o Export & Import of Services (including Supplies to SEZ) o Registration o Taxable Person, Tax Invoice, Credit & Debit Notes o Refund of Taxes • Division Two – Input Tax Credit o Input o Input Service o Capital Goods o Utilisation of Input Tax Credit o Conditions, Time Limit and Documentation for Availment of Credit o Common Inputs and Input Services for Exempted and Taxable Supplies o Removal of Input, Capital Goods and Waste, including for Job Work o Input Service Distributor • Division Three – GST Provisions for Specific Services o Accommodation Services o Advertisement Services o Agents/Intermediaries o Agriculture Income o Authors, Journalist, Music Composer, Photographer, Artist o Banking Services o Betting, Gambling & Lottery Services o Broadcasting o Charitable Organisation/Religious Trust o Cleaning Services o Clubs or Associations o Construction – Residential o Construction – Commercial o Courier Services o Education and Related Services o Entertainment and Amusement o Financial Services o Food Supply – Catering/Restaurant o Freight Forwarders o Goods Transport Agency Services o Government/Local Authorities o Healthcare and Veterinary Services o Hiring, Leasing, Licensing of Goods o Information Technology and Online Information and Database Access for Retrieval Services o Insurance Service o Intellectual Property Services o Intellectual Job Work o Legal Services o Maintenance and Repair o Manpower Recruitment and Supply Service o Mining Service o Merger, Demerger, Slump Sale, Acquisition, Corporate Re-structuring o Miscellaneous Service o Organising/Admission to Event o Port/Airport Services o Power Sector Services o Professional Services o Refraining, Tolerating and Act or Situation o Rent-A-Cab o Renting of Immovable Property o Security Services o Sports Related Services o Stock/Other Exchanges o Telecommunication Services o Testing or Analysis Services o Tour Operator Service o Transportation of Goods (Other than GST and Courier) o Transportation of Passengers o Travel Agent Services
Download or read book Service Tax How To Meet Your Obligations set Of 2 Volumes written by S. S. Gupta and published by . This book was released on 2009-08-01 with total page 2615 pages. Available in PDF, EPUB and Kindle. Book excerpt: ABOUT THE BOOK AS AMENDED BY FINANCE (NO.2) ACT 2009 & INCORPORATING NOTIFICATION ISSUED ON 31 ST AUGUST 2009 ON NEW SERVICES Volume I : *Basic Propositions *Exemptions *Export & Import of Services *Valuation of Taxable Services *Advertising Agency's Services to Outdoor Caterer's Services Volume II: *Packaging Activity Services to Works Contract Services *Registration/Payment of Tax/Returns, etc. *CENVAT Credit *Reckoner of Services Liable to Tax
Download or read book Taxmann s Service Tax written by and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprehensive commentary, incorporates full text of the act, rules, and notifications.
Download or read book GST Guide for Students written by Ca Vivek Kr Agrawal and published by . This book was released on 2020-06-14 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is specially for Beginners and Students who wants to have comprehensive knowledge about GST.Book contains more than 100 examples to make the reader understand about the new tax law in a very easy and clear manner.Book is not overloaded with too many stuff but has been kept simple with diagram and question answer patter. Language is too easy and topics are kept simple for the learner to have easy understanding.Broadly all the topic has been covered namely - Basic, CGST, SGST, IGST, Registrations, Time Value & Place of Supply, Input Tax Credit, Payments, Invoicing, Accounts & Records, Reverse Charge, TDS TCS, Composition Scheme, Return filing, Job Work, Refunds, Penalty, Assessments, Appeal and related provisions.Book is written by Vivek Kr Agrawal, who is a practicing CA and qualified Lawyer. He is having more than 10 years of knowledge in the taxation field. He is associated with various Management Institutes and delivers lectures on Taxation.
Download or read book International VAT GST Guidelines written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
Download or read book Customs and Excise written by William J. Ashworth and published by Oxford University Press, USA. This book was released on 2003 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book traces the growth of customs and excise, and their integral role in shaping the framework of industrial England; including state power, technical advance, and the evolution of a consumer society. Central to this structure was the development of two economies - one legal and one illicit. If there was a unique English pathway of industrialization, it was less a distinct entrepreneurial and techno-centric culture, than one predominantly defined within an institutional framework spearheaded by the excise and a wall of tariffs. This process reached its peak by the end of the 1770s. The structure then quickly started to crumble under the weight of the fiscal-military state, and Pitt's calculated policy of concentrating industrial policy around cotton, potteries, and iron - at the expense of other taxed industries. The breakthrough of the new political economy was the erosion of the illicit economy; the smugglers' free trade now became the state's most powerful weapon in the war against non-legal trade. If at the beginning of the period covered by this book state administration was predominantly deregulated and industry regulated, by the close the reverse was the case.
Download or read book State Finances in India written by Amaresh Bagchi and published by . This book was released on 1992 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contributed seminar papers.
Download or read book Direct Taxes Ready Reckoner written by Dr. V. K. Singhania and published by . This book was released on 2009-07-01 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Kanga Palkhivala s the Law and Practice of Income Tax written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxmann s GST Tariff with GST Rate Reckoner August 2024 Comprehensive coverage of goods and services classifications rate structures GST Tariff Notifications Clarifications Case Laws etc written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-09-04 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comprehensive and authoritative resource on GST Tariffs, covering both Goods with Harmonized System of Nomenclature (HSN) Codes and Services with Service Accounting Codes (SAC), along with detailed Explanatory Notes on the Scheme of Classification of Services. It is divided into seven organised divisions and provides an exhaustive understanding of GST tariffs, rate structures, and related statutory provisions. This book is helpful for professionals, legal practitioners, academicians, and businesses. The Present Publication is the 21st Edition | August 2024 and updated till 23rd July 2024. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: • [Systematic Classification] The book provides a well-organised classification system for goods using HSN codes and services with SAC, which is fundamental for accurately determining the correct GST rates • [Accurate GST Rate Determination] It includes exhaustive lists and schedules detailing the GST rates applicable to a vast array of goods and services, ensuring that users can accurately determine the applicable GST rates • [Comprehensive Coverage] Beyond listing GST rates, the book discusses the related statutory provisions, rules for interpretation, and notifications. This comprehensive approach ensures that users have all the necessary information at their fingertips to understand and apply GST laws correctly • [Guidance on Compliance and Legal Interpretation] The book provides essential guidance through its explanatory notes, rules of interpretation, and references to the latest clarifications and case laws • [Taxmann's Series Bestseller Books] As part of Taxmann's popular series on GST Tariff, the book is widely recognised for its reliability and relevance • [Six-Sigma Approach] The content follows the Six-Sigma Approach, aiming to achieve the benchmark of 'zero error,' ensuring high accuracy and dependability The detailed coverage of the book is as follows: • GST Tariff for Goods with HSN Code o Arrangement of Chapters o GST Tariff for Goods with HSN Code § This section provides an extensive list of goods categorised under their respective Harmonized System of Nomenclature (HSN) codes, covering 1,400+ pages. Each entry is precisely detailed, enabling accurate determination of GST rates for a wide range of goods o General Rules for the Interpretation of this Schedule § It includes the General Rules for Interpreting the GST Schedule, which are important for correctly applying tariffs. These rules provide a structured approach to interpreting the classification of goods • Rates Specified in Other Acts o Rates specified in the Central Excise Act o National Calamity Contingent Duty o Additional Duty on Tobacco o Additional Duty on Motor Spirit (Petrol) o Additional Duty on High-Speed Diesel Oil o Special Additional Excise Duty on Motor Spirit and High-Speed Diesel Oil o Road & Infrastructure Cess o Agriculture Infrastructure and Development Cess o Rule 18 of Central Excise Rules, 2017 • Commodity Index o A quick reference guide that enhances the usability of the entire tariff structure • GST Tariff for Services o Arrangement of Services o Central Goods & Services Tax (CGST)/State Goods & Service Tax (SGST) Tariff for Services o Integrated Goods & Services Tax (IGST) Tariff for Services o Compensation Cess o Rate of Tax and Exemption Notifications for Services o Reverse Charge in case of intra-State supplies of services o Reverse Charge in case of inter-State supplies of services o Notified categories of services the tax on intra-State/inter-State supplies, which shall be paid by electronic commerce operator o No refund of unutilised Input Tax Credit o Notified registered persons who shall pay tax on a reverse charge basis on certain specified supplies of goods or services or both received from an unregistered supplier o Notified rate of tax to be levied on specified first intra-State supplies of goods or services o Latest Clarifications o Latest Case Laws o Explanatory Notes • Services Index • GST Tariff Notifications (Rate of Tax and Exemptions) • GST Rate Reckoner for Goods
Download or read book Taxmann s GST How to Meet your Obligations 2 Vols 2500 Pages 89 Chapters of Exhaustive GST Analysis Featuring Interlinked Statutory Provisions Case Laws Practical Examples written by S.S. Gupta and published by Taxmann Publications Private Limited. This book was released on 2024-10-04 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxmann's bestselling flagship commentary, GST How to Meet Your Obligations, provides a comprehensive and practical analysis of India's Goods and Services Tax (GST). This 2-volume set offers detailed insights into GST law, covering every aspect of the statutory provisions, including Acts, Rules, Notifications, and Clarifications. With over 2,500 pages, the book explains the key areas of GST, such as levy, exemptions, input tax credit, exports/imports, and dispute resolution, using clear language, illustrations, and examples to break down complex provisions. Supported by judicial rulings and case laws, it acts as a reliable and trusted guide for understanding the complexities of GST. This commentary is an essential resource for a wide range of professionals. Tax professionals and consultants will find it a comprehensive guide for advisory and compliance purposes. Business owners and financial managers can use it to effectively adhere to GST obligations, ensuring smooth operations and compliance. Departmental officers benefit from its authoritative content, serving as a valuable reference for administration and enforcement. Legal practitioners and courts will find clarity on GST provisions and case law interpretations, making it a trusted tool for handling litigation and legal analysis related to GST. The Present Publication is the 15th Edition, amended by the Finance (No. 2) Act, 2024, enforced w.e.f. 27th September & 1st November, 2024. It covers the recommendations of the 54th GST Council Meeting and is authored by S.S. Gupta, with the following noteworthy features: • [Exhaustive GST Commentary] The book provides an in-depth commentary on various provisions of GST spread across eighty-nine chapters. It covers key areas of GST law, including levy, exemptions, input tax credit, exports and imports, special scenarios, compliance, and dispute resolution • [Interlinking of Statutory Contents] This commentary provides an interlinked approach to GST laws, rules, and notifications. It explains the scope of provisions across sections, rules, and statutes, offering a comprehensive understanding of how the GST law operates in an interconnected manner • [Judicial Precedents & Case Laws] Each topic is supported by relevant case laws and judgements from various Tribunals, High Courts, and the Supreme Court. This aids in understanding the practical interpretation of provisions and assists professionals in applying the law accurately in complex scenarios • [Illustrations & Practical Examples] Numerous examples and illustrations are provided throughout the book, simplifying complex concepts and demonstrating the real-world application of GST provisions • [Simple & Lucid Language] The book is designed to be user-friendly, making even the most complex legal provisions easily comprehensible. It is tailored to explain the law in layman's terms, ensuring that readers from varied backgrounds can understand the GST framework effectively The topics across the two volumes are arranged systematically, beginning with the basic principles of GST and advancing to detailed discussions on special scenarios, transitional provisions, and dispute resolution. The book is structured across multiple divisions, ensuring a logical and thorough progression of concepts • Division One | Basic Concepts o Chapter 1 – Introduction & Basic Concept § Introduces the fundamentals of GST, including its background, need, and the legal framework o Chapter 2 – Constitutional Amendment § Discusses the constitutional provisions underpinning GST o Chapter 3 – Framework of GST Laws § Explores the structure and framework of GST laws in India • Division Two | Levy of GST – Key Aspects o Chapter 4 – Meaning and Scope of Supply § Explains the supply concept, its scope, and relevance under GST. o Chapter 5 – Deemed Supplies § Details transactions deemed as supplies under GST law o Chapter 6 – Levy of GST § Discusses the charging section of GST o Chapter 7 – Meaning of Goods § Defines 'goods' and their treatment under GST o Chapter 8 – Meaning & Scope of Service § Explains the scope and definition of services o Chapters 9-19 § Cover topics such as inter-state and intra-state supplies, taxable persons, composition levy, reverse charge mechanism, classification and rates of tax, place and time of supply, value of supply, exemptions, and non-taxable supplies o Chapter 20 – Refund of Taxes § Explores situations where refunds are applicable, including exports and excess tax payments o Chapter 21 – Deduction of Tax at Source § Discusses the concept of TDS under GST, applicable provisions, and practical compliance o Chapter 22 – Collection of Tax at Source § Provides guidance on TCS obligations for e-commerce operators and other specified persons o Chapter 23 – Levy of Interest § Covers provisions related to interest on delayed tax payments and refunds o Chapter 24 – Other Levies – GST (Compensation to States) Act & Cess § Explains the additional levies and cess imposed for compensating states for revenue loss • Division Three | Input Tax Credit o Chapter 25 – Introduction to Input Tax Credit § Provides an overview of the input tax credit mechanism o Chapters 26-36 § Cover eligibility criteria, blocked credits, conditions for availing ITC, ITC utilisation, and the treatment of input services, capital goods, and common inputs for exempted and taxable supplies. It also includes guidance on input service distributors, matching of credit, blacklisting of dealers, and recovery provisions • Division Four | Export and Import of Goods and Services o Chapter 37 – Export of Goods § Explains the taxation and procedural aspects related to the export of goods o Chapters 38-46 § Discuss the taxation of export services, import procedures, deemed exports, supplies to SEZs, warehouse transactions, high sea sales, and operations under the MOOWR scheme • Division Five | Special Scenarios o Chapter 47 – Transaction with Related Party/Distinct Person § Analyses GST implications for related party transactions o Chapters 48-58A § Cover specific situations like job work, e-commerce supplies, online services, corporate guarantees, mergers, taxation of vouchers, discounts, actionable claims, and the waiver of interest or penalty • Division Six | Transitional Provisions o Chapter 59 – Transitional Credits § Details how credits can be carried forward from the pre-GST regime o Chapters 60-63 § Discuss transitional provisions, the impact on ongoing contracts, anti-profiteering measures, and the repeal of erstwhile laws • Division Seven | GST Compliance o Chapter 64 – Registration § Covers registration requirements, procedures, and types of GST registration o Chapters 65-71 § Provide practical guidance on documentation, e-way bills, input tax credit records, tax payments, returns and reconciliations, and special compliance for selected products. • Division Eight | Administration, Assessments, Audits & Investigation o Chapter 72 – Class and Power of Officers § Discusses the authority and jurisdiction of GST officers o Chapters 73-77 § Include detailed procedures on assessments, return scrutiny, audits (regular and special), demand, recovery, and adjudication o Chapter 78 – Inspection, Search & Seizure § Explores the powers of officers to inspect, search, and seize goods or records to ensure compliance o Chapter 79 – Provisional Attachment § Discusses provisions on attaching properties of taxpayers for safeguarding government revenue o Chapter 80 – Residual Matters § Covers various residual matters not addressed in earlier chapters, providing a holistic understanding of administrative and procedural aspects under GST • Division Nine | Penalties and Prosecution o Chapter 81 – Penalties, Confiscation & Fines § Explores the legal consequences for non-compliance with GST provisions o Chapter 82 – Arrest, Prosecution, and Confiscation § Details prosecution procedures and offences under GST law • Division Ten | Dispute Resolution o Chapter 83 – Appeals | General Provisions § Outlines the appeal process, time limits, pre-deposit requirements, and powers of revisionary authorities o Chapters 84-89 § Include procedures for appeals to appellate authorities, GST Appellate Tribunals, High Courts, and the Supreme Court, along with guidelines on advance rulings and the GST Amnesty Scheme • Appendices o A compilation of key legislative texts, including § Central Goods and Services Tax Act, 2017 § Integrated Goods and Services Tax Act, 2017 § Union Territory Goods and Services Tax Act, 2017 § GST Compensation to States Act, 2017 § CGST Rules, 2017 § IGST Rules, 2017
Download or read book Taxmann s GST Ready Reckoner Finance No 2 Act 2024 Comprehensive Guidance on all GST Provisions Organised into 55 Chapters with Case Laws User friendly Layout for Quick Reference written by V.S. Datey and published by Taxmann Publications Private Limited. This book was released on 2024-09-27 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxmann's 'GST Ready Reckoner' is a widely acclaimed, comprehensive guide that provides a thorough and systematic understanding of all aspects of GST laws in India. The book is meticulously organised into 55 chapters, providing precise and detailed explanations on essential topics such as supply, valuation, input tax credit, sector-specific provisions, and procedural aspects, supported by relevant case laws, notifications, and circulars. As part of Taxmann's renowned series of bestsellers on GST laws, this ready reckoner emphasises accuracy and reliability, adhering to a Six Sigma approach to achieve 'zero error.' This makes it helpful for professionals, legal advisors, businesses, and tax officers who require up-to-date, precise information on GST. The user-friendly structure and comprehensive coverage ensure that complex GST provisions are distilled into accessible, practical insights, facilitating effective understanding and application of the law. The Present Publication is the 24th Edition | September 2024 and has been amended by the Finance (No. 2) Act, 2024. It covers the recommendations of the 54th GST Council Meeting held on 09-09-2024 and is authored by Mr V.S. Datey, with the following noteworthy features: • [Comprehensive Coverage Across 55 Chapters] The book discusses all essential provisions of the GST framework, systematically divided into 55 chapters. It covers foundational concepts and extends to specific and advanced topics, including: o Foundational Topics – Introduction to GST, its various components (IGST, CGST, SGST, UTGST), and the core taxable events o Detailed Analysis of Supply – Covers supply of goods and services, classification, valuation rules, and special scenarios when the value for GST is not ascertainable o Input Tax Credit (ITC) – Thorough guidance on ITC eligibility, distribution, conditions, and issues, including specific chapters on handling ITC when both exempted and taxable supplies are made o Sector-Specific Provisions – Detailed chapters on real estate (including TDR/FSI), distributive trade, passenger and goods transport, financial services, leasing, software, telecommunication, and other business services o Procedural Aspects – Comprehensive sections on registration, invoicing, e-way bills, tax payments, filing returns, and compliance with audit and assessment procedures o Legal Framework – Extensive coverage of legal provisions regarding appeals, offences, penalties, prosecution, and compounding, along with practical guidance on handling these aspects o Special Topics and Updates – Includes additional chapters on e-commerce, GST compensation cess, transitory provisions, and a detailed constitutional background of GST • [Bestseller Recognition] As part of Taxmann's highly trusted and bestselling series on GST laws, the 'GST Ready Reckoner' has established itself as a go-to resource for indirect tax professionals, earning a reputation for accuracy, reliability, and comprehensive coverage • [Six-Sigma Approach] Adhering to the Six-Sigma quality standard, the book aims to achieve 'zero error' in content, ensuring that users can rely on the accuracy of the information provided. This benchmark of excellence underlines the book's commitment to delivering a flawless reference experience • [Practical Utility and Easy Reference] Featuring a user-friendly layout with clear headings, tables, and summaries, the 'GST Ready Reckoner' is structured to provide quick answers and practical guidance on day-to-day GST queries. Its clear presentation and logical arrangement of topics make it helpful to locate precise and actionable information • [Sector-Specific Guidance and Unique Insights] Special attention is given to unique provisions like TDR/FSI in real estate, works contract services, financial and related services, and the treatment of goods and passenger transport. This detailed focus allows users to gain a nuanced understanding of how GST applies across different sectors
Download or read book Taxmann s GST Investigations Demands Appeals Prosecution In depth Commentary Focusing on Past Emerging Jurisprudence Landmark Cases Recent Orders written by Dr. G. Gokul Kishore and published by Taxmann Publications Private Limited. This book was released on 2024-10-03 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the growing jurisprudence under GST law, which mirrors many principles and legal precedents from pre-GST laws. It consolidates statutory provisions, departmental instructions, and emerging legal commentary on key issues like inspection, search, summons, seizure, detention, audit, appeals, and recovery of dues. This book will be helpful for taxpayers, departmental officers, members of the bar & bench, professionals and the judiciary to appreciate the intricate points and issues arising from the implementation of the relevant provisions conferring wide powers on the officers. The Present Publication is the 3rd Edition, amended by the Finance (No. 2) Act, 2024. It covers the recommendations of the 54th GST Council Meeting and is authored by Dr G. Gokul Kishore & R. Subhashree, with the following noteworthy features: • [Comprehensive Jurisprudence & Legal Framework] The book analyses statutory provisions governing GST investigations, including inspection, search, seizure, provisional attachment, arrest, and prosecution. It includes extensive jurisprudence, covering landmark judgments and orders from various High Courts, and offers a comprehensive understanding of how pre-GST principles continue to shape current GST matters • [Detailed Statutory Commentary] Step-by-step commentary is provided on statutory provisions under GST law, guiding readers through the legal processes of exercising tax officers' powers and the corresponding rights of taxpayers. The key procedures, such as search and seizure, issuance of show cause notices, adjudication, and appeals, are thoroughly explained with references to relevant judgments and departmental instructions • [In-Depth Appeals & Revisions Process] The book elucidates the entire GST adjudication process, from issuing show-cause notices to appeals and revisions. It highlights the practical implications of the absence of a GST Appellate Tribunal, detailing how taxpayers seek relief through High Courts, with clear guidance on navigating each stage • [Practical Insights for Stakeholders] Taxpayers, legal professionals, and tax officers benefit from real-world insights on handling disputes, compliance issues, inspections, audits, appeals, and recovery actions. The commentary is complemented by practical advice, making the content accessible for both compliance and litigation contexts • [Comprehensive Appendices & Procedural Guidelines] An extensive set of appendices provides departmental guidelines, instructions on detention, provisional attachments, and SOPs issued by state governments. These appendices serve as standardised references for practitioners, providing clear procedural insights on enforcement actions under GST The structure of the book is as follows: • Introduction o This chapter sets the foundation by discussing the quasi-judicial and police powers granted to tax authorities under GST and the safeguards available to taxpayers. It reflects on how pre-GST jurisprudence impacts the interpretation of current GST provisions • Inspection, Search, and Seizure o This chapter provides a comprehensive commentary on Section 67 of the CGST Act, detailing the powers of tax authorities for inspection, search, and seizure. It includes departmental instructions, frequently asked questions (FAQs), and important High Court rulings, guiding both tax officers and taxpayers in understanding these procedures • Summons & Document Production o This chapter explores the process of issuing summons to individuals, company directors, and employees for providing statements and documents during investigations. The chapter also discusses the scope of these powers, the rights of taxpayers, and the responsibilities of tax officers • Audit & Access to Business Premises o This chapter discusses the statutory provisions for audits under GST, including the rights of tax officers to access business premises and the compliance obligations for taxpayers. It provides practical guidance on understanding the audit process effectively • Detention, Seizure & Release of Goods in Transit o This chapter focuses on the powers of tax officers to detain goods and conveyances during transit. It discusses the legal provisions and remedies available for the release of detained or seized goods and vehicles and includes references to significant judgments • Demands & Adjudication o This chapter examines the issuing of show-cause notices, demands for unpaid taxes, and subsequent adjudication proceedings. It emphasises the principles of natural justice and discusses landmark judgments on the clarity and legality of notices and orders passed without hearings • Confiscation of Goods & Penalties o This chapter covers the statutory provisions for confiscating goods and conveyances and imposing penalties for various GST offences. The chapter provides detailed commentary on the conditions warranting such actions, supported by case laws • Appeals & Revisions o This chapter guides readers through the GST appeal process, from the first appellate authority to the GST Appellate Tribunal, High Courts, and the Supreme Court. It highlights the practical issues arising from the absence of the GST Appellate Tribunal and how taxpayers seek judicial relief through alternate routes • Arrest, Bail & Prosecution o This chapter examines the GST provisions related to the arrest, bail, and prosecution, especially for serious offences like tax evasion and fraudulent ITC claims. It analyses legal standards for arrest, the accused's rights, bail processes, and the compounding of offences, referencing key judicial precedents • Provisional Attachment & Recovery of Dues o This chapter discusses the procedure for the provisional attachment of property (including bank accounts) to secure tax dues and the framework for recovering such dues under GST law. The chapter also covers conditions for lifting attachments and includes guidelines from the Central Board of Indirect Taxes and Customs (CBIC) • Burden of Proof & Procedures o This chapter addresses the burden of proof in cases involving tax evasion and ITC claims, covering relevant procedural rules, legal presumptions related to documents and evidence, and insights into how courts approach these cases
