This book is a comprehensive guide for day-to-day compliance with GST. It helps you understand the following topics related to GST:

• Background
• Concepts
• Execution
• Challenges
• Solution(s)

It also explains the provisions of the GST law lucidly. This book will be helpful for GST Professionals engaged in managing the client's day-to-day GST-related affairs, i.e., advisory, compliance and litigation services.

The Present Publication is the 7^th Edition, amended by the Finance Act 2023 and updated till 1^st June 2023. This book is authored by Aditya Singhania with the following noteworthy features:

• [Comprehensive Coverage] with detailed analysis and relevant illustrations
• [Stepwise Guide] for GST compliance procedures
• [Judicial Outlook] of GST Case Laws (including Advance Rulings)
• [GST Common Portal] The content in this book is synchronized with the current features available at GST common portal
• [Topic-Wise Explanation] along with related GST Notifications and Circulars
• [Practical Issues] with solutions

The contents of the book are as follows:

• Time/Place of Supply & Valuation
• Time of Supply
• Place of Supply
• Valuation
• Accounting in GST
• Invoicing
• Accounts & Records
• E-Way Bill
• Job-Work
• Registration
• Basics of Registration
• Compulsory Registration
• Person not Liable to take Registration & Voluntary Registration
• General Procedure of Registration
• Amendment of Registration
• Cancellation or Suspension of Registration
• Revocation of Registration
• Specified Taxable Person
• Non-Resident Taxable Person
• OIDAR
• Unique Identification Number (UIN)
• Composition Scheme
• Basics of Composition Scheme
• Compliances under the Composition Scheme
• Withdrawal from the Composition Scheme
• Returns under the Composition Scheme
• Input Tax Credit (including ISD)
• Eligibility of Input Tax Credit
• Apportionment of Input Tax Credit
• Availability of ITC in certain circumstances
• ITC for Job Worker
• Compliance for Input Service Distributor
• Returns for an Input Service Distributor
• Returns
• Introduction to GST Returns
• GSTR 1
• GSTR 2, 2A and 2B
• GSTR 3
• GSTR 3B
• Matching Concept
• Proposed new GST Return
• Annual Return for Normal Taxpayer
• Annual Return for Composition Taxpayer
• Final Return
• Audit
• Departmental Audit
• GST Audit
• TDS & TCS
• Tax Deducted at Source
• Tax Collection at Source
• Payment
• Basics of Payment
• Treatment of Input Tax Credit for Payment
• Treatment of Electronic Cash/Credit Ledger
• Treatment of Electronic Liability Ledger
• Miscellaneous on Payments
• Refunds
• Basics of Refunds
• Refund Procedures
• Assessment
• Self & Provisional Assessment
• Scrutiny of Returns
• Assessment of Non-Filers of Returns
• Assessment of Unregistered Persons
• Summary Assessment
• Finalization of Provisional Assessments, Appeal
• Search and Seizure
• Inspection, Search and Seizure
• Arrest
• Advance Rulings
• Basics of Advance Ruling
• Application and Compliances for Advance Rulings
• Appellate Authority for Advance Ruling
• Demand & Recovery
• Administration in GST
• Demand
• Recovery
• Appeals
• Appeals to Appellate Authority
• Appeals to Appellate Tribunal
• Appeals to High Courts & Supreme Court
• Miscellaneous on Appeals
• Offences
• Penalty
• Detention, Seizure and Release of Goods and Conveyances in Transit
• Confiscation of Goods or Conveyances
• Miscellaneous Topics under Offences
• Compounding of Offences
• Miscellaneous
• Corporate Debtor under Insolvency and Bankruptcy Code, 2016
• Liability to Pay in Certain Cases
• Repeal and Saving