GST Made Easy - Answer to all Your Queries on GST by Arpit Haldia

This book is a practical guide for understanding GST in a unique 'question & answer format'. It facilitates learning the complex concepts of GST in a step-by-step manner with easy-to-understand language.

This book is helpful for people dealing with GST compliance on a day-to-day basis.

The Present Publication is the 12th Edition and has been amended by the Finance Act 2023. This book is authored by CA (Dr.) Arpit Haldia with the following noteworthy features:

[Lucid Language & Tabular Presentation] is used to explain the concepts for a concrete understanding
[Detailed Analysis & Relevant Illustrations] have been used to cover the concepts of GST comprehensively
[Case Laws including Advance Rulings] to understand better the challenges of GST and resolution of the same
The contents of the book are as follows:

Introduction
An Overview of GST
Person Liable to Pay Tax in GST
Registration in GST
What is Supply
Time of Supply of Goods
Time of Supply of Services
Value of Supply
Place of Supply
Determination of Supply in the Course of Inter-State Trade or Commerce or Intra-State Supplies
Job Work
Invoice, Credit and Debit Notes
Input Tax Credit
Payment of Taxes
Brief about Persons requiring Mandatory Registration
Composition Levy – For Supplier of Goods and for Persons engaged in making Supplies referred to in clause (b) of Paragraph 6 of Schedule II
Returns
Assessment
Refund
Accounts and Records
E-Way Bill
Advance Ruling
Composition Scheme for Services or Mixed Suppliers
Demand and Recovery
Penalty
Rule 86B – Payment of 1% of Output Liability in Cash