A Comprehensive Guide to the GST Practitioner’s Examination (with MCQs)

Description

About the Book

The book is useful for professionals who intend to prepare the GST Practitioner’s Examination conducted by the National Academy of customs, Indirect Taxes and Narcotics (NACIN). The book can also be used as handbook for the GST Practitioners. Besides this, the book is also useful for the students for the professional examinations like CA, CS, CMA, Law and Commerce, who have a subject on GST in their courseware.

Index

PART I

Section A: The Central Goods and Services Tax Act, 2017

1. Preliminary -Chapter I (Sections 1 to 2)
2. Administration – Chapter II (Sections 3 to 6 of the CGST Act, 2017)
3. Levy and Collection of Tax – Chapter III (Sections 7 to 11A)
4. Time and Value of Supply – Chapter IV (Sections 12 to 15)
5. Input Tax Credit – Chapter V (Sections 16 to 21)
6. Registration – Chapter VI (Sections 22 to 30)
7. Tax Invoice, Debit and Credit Notes – Chapter VII (Sections 31 to 34)
8. Accounts and Records – Chapter VIII (Sections 35 to 36)
9. Returns – Chapter IX (Sections 37 to 48)
10. Payment of Tax – Chapter X (Sections 49 to 53A)
11. Refunds – Chapter XI (Sections 54 to 58)
12. Assessment – Chapter XII (Sections 59 to 64)
13. Audit – Chapter XIII (Sections 65 to 66)
14. Inspection, Search, Seizure and Arrest – Chapter XIV (Sections 67 to 72)
15. Demands and Recovery – Chapter XV (Sections 73 to 84)
16. Liability to pay in Certain Cases – Chapter XVI (Sections 85 to 94)
17. Advance Ruling – Chapter XVII (Sections 95 to 106)
18. Appeals and Revision – Chapter XVIII (Sections 107 to 121)
19. Offences and Penalties – Chapter XIX (Sections 122 to 138)
20. Transitional Provisions – Chapter XX (Sections 139 to 142)
21. Miscellaneous – Chapter XXI (Sections 143 to 174)

Section B: The Central Goods and Services Tax Rules, 2017

1. Preliminary– Chapter I (Rules 1 & 2)
2. Composition (Levy) – Chapter II (Rules 3 to 7)
3. Registration – Chapter III (Rules 8 to 26)
4. Determination of Value of Supply – Chapter IV (Rules 27 to 35)
5. Input Tax Credit – Chapter V (Rules 36 to 45)
6. Tax Invoice, Credit and Debit Notes – Chapter VI (Rules 46 to 55A)
7. Accounts and Records – Chapter VII (Rules 56 to 58)
8. Returns – Chapter VIII (Rules 59 to 84)
9. Payment of Tax – Chapter IX (Rules 85 to 88D)
10. Refund – Chapter XX (Rules 89 to 97A)
11. Assessment and Audit – Chapter XI (Rules 98 to 102)
12. Advance Ruling – Chapter XII (Rules 103 to 107A)
13. Appeals and Revision – Chapter XIII (Rules 108 to 116)
14. Transitional Provisions – Chapter XIV (Rules 117 to 121)
15. Anti-Profiteering – Chapter XV (Rules 122 to 137)
16. E-Way Rules – Chapter XVI (Rules 138 to 138F)
17. Inspection, Search and Seizure – Chapter XVII (Rules 139 to 141)
18. Demands and Recovery – Chapter XVIII (Rules 142 to 161)
19. Offences and Penalties – Chapter XIX (Rules 162 to 164)

PART II

Section A: The Integrated Goods and Services Tax Act, 2017

1. Preliminary – Chapter I (Sections 1 to 2)
2. Administration – Chapter II (Sections 3 to 4)
3. Levy and Collection of Tax – Chapter III (Sections 5 to 6A)
4. Determination of Nature of Supply – Chapter IV (Sections 7 to 9)
5. Place of Supply of Goods or Service or Both – Chapter V(Sections 10 to 14A)
6. Refund of Integrated Tax to International Tourist – Chapter VI (Sections 15)
7. Zero Rated Supply – Chapter VII (Sections 16)
8. Apportionment of Tax and Settlement of Funds – Chapter VIII (Sections 17 to 19)
9. Miscellaneous Chapter IX (Sections 20 to 25)

PART III

State Goods and Services Tax Act, 2017

PART IV

The Union Territory Goods and Services Tax Act, 2017

1. Preliminary—Chapter I (Sections 1 & 2)
2. Administration—Chapter II (Sections 3 & 6)
3. Levy and Collection of Tax—Chapter III (Sections 7 & 8A)
4. Payment of Tax—Chapter IV (Sections 9 & 10)
5. Inspection, Search, Seizure and Arrest—Chapter V (Section 11)
6. Demands and Recovery—Chapter VI (Sections 12 & 13)
7. Advance Ruling—Chapter VII (Sections 14 & 16)
8. Transitional Provisions—Chapter VIII (Sections 17 & 20)
9. Miscellaneous—Chapter IX (Sections 21 & 26)

PART V

The Goods and Services Tax Compensation to States Act, 2017

About the Author:

Dr. Rajeev Babel FCS, MBA, LLB, LLM (Bus. Laws), AIIBF, M. Com

The author is a Fellow Member of the Institute of Company Secretaries of India, New Delhi and an Associate Member of the Indian Institute of Banking and Finance, Mumbai. He is a Certified Independent Director of the Indian Institute of Corporate Affairs, New Delhi and is enrolled as an Insolvency Professional with the Insolvency and Bankruptcy Board of India, New Delhi. He had privileged of working for 30 years in the banking domain in managerial capacity with the erstwhile Bank of Rajasthan Ltd. and ICICI Bank Ltd. Having interest in academic field, he appeared as visiting faculty with various Professional & Management Institutes.