Goods and Services Tax Act

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This book has been designed to provide a comprehensive and systematic understanding of the Goods and Services Tax law. It covers the constitutional framework of GST, its evolution and objectives,...

Name : Goods and Services Tax Act
Vendor : Prashant Publication
Type : S.Y.B.COM | SEM - IV | SEC
Manufacturing : February 2026
Total Pages : 96 Pages
Barcode : 9788199782686

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This book has been designed to provide a comprehensive and systematic understanding of the Goods and Services Tax law. It covers the constitutional framework of GST, its evolution and objectives, the structure of GST legislation, and key operational aspects such as supply, levy and collection of tax, registration, input tax credit, reverse charge mechanism, composition scheme, invoicing, and GST administration. The subject matter has been presented in a structured and logical sequence to facilitate effective learning and comprehension.
Considerable emphasis has been placed on clarity and accuracy in explaining statutory provisions. Complex legal concepts have been articulated in a simplified and precise manner, supported by relevant illustrations, tables, and explanatory notes wherever appropriate. This approach is intended to assist readers in developing a strong conceptual foundation as well as a practical understanding of GST law.
The content of this book has been prepared keeping in view the academic requirements of undergraduate and postgraduate students of commerce and management, as well as students pursuing professional courses such as Chartered Accountancy, Cost and Management Accountancy, and Company Secretaryship. It is also expected to serve as a useful reference for teachers, academicians, practitioners, and other stakeholders interested in the study and application of GST.

1. Preliminary of GST........................................7
1.1 Money Bill and Finance Bill: Meaning and its Constitutional Provisions
1.2 Taxation Structure in India and Difference between Direct Tax and Indirect Tax, and Pre-GST Indirect Tax Structure in India.
1.3 Evolution of GST in India, Objectives and Features of GST
1.4 GST Council Composition and its Functions
1.5 Authorities / Officers under GST
1.6 Definitions: Aggregate Turnover, Assessment, Business, Capital Goods Casual Taxable Person, e-Commerce, e-Commerce Operatory, Export of Goods, Export of Services, Goods, Import of Goods, Import of Services, India, Input, Input Services, Input Tax, Input Tax Credit, Location of the Recipient of Services, Location of Supplier of Services, Manufacturer, Output Tax, Person, Place of Business, Place of Supply, Recipient, Services, Supplier, Taxable Person, Taxable Territory, etc.

2. Law Regulating Goods and Services Tax (GST)..........29
2.1 GST on Supply
2.2 Dual GST
2.3 Intra-State Supply and Inter-State Supply
2.4 GST Rates for Supply of Goods and GST Rates for Supply .of Services
2.5 Compensation Cess
2.6 Administration Control
2.7 GST not applicable presently on Petroleum Products
2.8 Alcoholic Liquor
2.9 Tobacco Products
2.10 State GST Acts and Union Territory GST Act
2.11 Registration
2.12 Inter-State Stock Transfer
2.13 Distinction between Goods and Services
2.14 Consideration
2.15 Gift
2.16 Small Taxable Persons
2.17 Reverse Charge
2.18 Time of Payment of GST
2.19 Composition Scheme
2.20 Tax Invoice
2.21 GST is destination-based Tax

3. Registration under GST.......................................68
3.1 Significance of Registration
3.2 Compulsory Registration (Sec.22)
3.3 Persons not liable for Registration (Sec. 23)
3.4 Compulsory Registration in few Cases (Sec. 24)
3.5 Procedure for Registration
3.6 Deemed Registration
3.7 Amendment of Registration
3.8 Cancellation or Suspension of Registration
3.9 Revocation of Cancellation of Registration
3.10 Procedure for Change of Email and Mobile Number of Authorized Signatory by Taxpayers
3.11 Verification of Registration of Application
3.12 Special provisions relating to Casual Taxable Person and Non-Resident

References.............................................................95