Description Explore the comprehensive “Handbook on GST” 11th Edition 2025 authored by CA. Raj K Agrawal, published by Bharat Publishers. This authoritative guide spans 312 pages and covers essential topics such as applicability of peer review, becoming a peer reviewer, peer review processes, model forms and reports, quality control manuals, and the code of ethics under the Chartered Accountants Act, 1949. Avail a special flat 15% discount for a limited period with free shipping. ISBN: 978-93-4808-070-7. Ideal for professionals and students seeking detailed insights into GST regulations and compliance. No. Description Page No. 1 Preface to the Eleventh Edition 5 2 About the Author 6 3 Contents at a Glance 7 Chapter 1: Concept of Indirect Taxes 1. Basis for Taxation 1 2. Direct Taxes and Indirect Taxes 1 3. Features of Indirect Taxes 2 4. Difference between Direct Taxes & Indirect Taxes 2 5. Disadvantages of Direct Taxes/Advantages of Indirect Taxes 2 6. Advantages of Direct Taxes/Disadvantages of Indirect Taxes 3 7. Administration and Relevant Procedures 3 8. Sources and Authority of Taxes in India 4 Multiple Choice Questions (MCQs) 5 Chapter 2: Introduction to GST 1. Genesis of GST in India 6 2. Power to tax GST (Constitutional Provisions) 7 3. Extent and Commencement 7 4. Territories of India 7 5. Number of Legislations 8 6. What is GST (Goods and Service Tax)? 8 7. Benefits of GST 9 8. Definition of Goods and Service Tax (GST) 9 9. Goods [Sec. 2(52) of CGST Act] 10 10. Services [Sec. 2(102) of CGST Act] 10 11. Money [Sec 2(75) of CGST Act] 10 12. Securities [Sec. 2(101)] 10 13. Conceptual Framework 10 14. Threshold Limit 11 15. Exempt Supply [Sec. 2(47) of CGST Act] 11 16. Nil Rate of Tax 11 17. Power to Grant exemption from Tax u/s 11 of CGST Act & u/s 6 of IGST Act 11 18. Non-Taxable Supply [Sec. 2(78) of CGST Act] 12 19. Rates of CGST/SGST and IGST 12 20. Taxes subsumed into GST 12 21. Taxes not subsumed into GST 13 22. Amendment in 7th Schedule of Constitution 13 23. Goods and Service Tax (Compensation to States) Act, 2017 14 24. Administration under GST 15 25. Input Credit Utilisation Matrix 15 26. Brief about GST Council 15 27. Classification System under GST 16 28. India [Sec. 2(56) of CGST Act] 16 29. Person [Sec. 2(84) of CGST Act] 17 30. Taxable Person [Sec. 2(107) of CGST Act] 17 31. Aggregate Turnover 18 32. Business [Sec. 2(17) of CGST Act] 18 33. Consideration [Sec. 2(31) of CGST Act] 19 34. E-Commerce Operator [Sec. 2(45) of CGST Act] 19 35. Supplier [Sec. 2(105) of CGST Act] 20 36. Recipient [Sec. 2(93) of CGST Act] 20 Multiple Choice Questions (MCQs) 21 Chapter 3: Charge of GST 1. Levy & Collection of CGST/IGST/SGST/UTGST [Sec. 9 of CGST Act] 24 2. Composition Scheme under GST [Sec. 10 of CGST Act] 35 3. Applicability [Sec. 10(1)] 35 4. Rates of Tax in case of Composition Levy for Goods 36 5. Composition Scheme for Services [Sec. 10(2A) of CGST Act] 36 6. Rates of Tax in case of composition levy for services 36 7. Who are NOT eligible to opt for composition scheme? [Section 10(2) and (2A)] 36 Questions and Answers 39 Multiple Choice Questions (MCQs) 42 Chapter 4: Concept of Supply 1. Taxable Event – Supply 46 2. Analysis 47 3. Schedule-I 49 4. Taxability of Import of Services 52 5. Schedule-II 52 6. Activities or Transactions which shall be treated neither as a supply of goods nor a supply of services. 56 7. Composite and Mixed Supplies [Sec. 8] 58 8. Analysis 58 9. Composite Supplies 58 10. How to determine the tax liability on composite supplies? 58 11. Printing Industry Issues 59 12. Food supplied to the Patients 59 13. Mixed Supplies 59 14. How to determine the tax liability on mixed supplies? 60 15. Buy One Get One Offer 60 Question and Answers 61 Multiple Choice Questions (MCQs) 63 Chapter 5: Exemptions from GST 1. Power to grant Exemptions [Sec. 11 of CGST Act] 67 2. Goods Exempt from Tax 67 3. List of Services Exempt from Tax 68 4. Agriculture related Services 69 5. Education Services 70 6. Health Care Services 70 7. Rent of rooms provided to in-patients 71 8. Services provided by senior doctors/consultants/technicians 71 9. Food supplied to the Patients 71 10. Services provided by Government 71 11. Construction Services 74 12. Passenger Transportation Services 74 13. Goods Transportation Services 75 14. Banking and Financial Services 76 15. Life Insurance Business Services 78 16. Services provided by specified bodies 79 17. General Insurance Business Services 79 18. Pension Schemes 80 19. Business Facilitator/Correspondent 80 20. Services provided to Government 80 21. Leasing services 81 22. Legal Services 82 23. Sponsorship of Sports Events 83 24. Skill Development Services 83 25. Performance by an Artist 84 26. Right to Admission to various Events 85 27. Services by an unincorporated body or a non-profit entity 86 28. Other Exempt Services 88 29. GST on payment of Honorarium to the Guest Anchors 92 Question and Answers 98 Multiple Choice Questions (MCQs) 101 Chapter 6: Place of Supply 1. Location of Supplier of Goods 104 2. Location of Supplier of Services [Sec. 2(15) of IGST Act] 104 3. Place of Supply of Goods Other than Supply of Goods Imported Into, or Exported From India [Sec. 10] 104 4. Place of Supply of Services, where Location of Supplier of Service and the Location of the Recipient of Service is in India [Sec. 12] 107 5. Immovable property/ Boat/ Vessel located in more than one State/ Union territory 113 Multiple Choice Questions (MCQs) 129 7 Time of Supply 1. Issue of Invoice by Supplier of Goods [Sec. 31(1)] 134 2. Continuous Supply of Goods [Sec. 31(1)] 134 3. Goods Sent on Approval [Sec. 31(7)] 134 4. Supplier of services is required to issue a tax invoice [Sec. 31(2)] 138 5. Continuous supply of services [Sec. 31(5)] 138 Questions and Answers 143 Multiple Choice Questions (MCQs) 145 Chapter 8 Value of Supply 1. Summary 149 Questions and Answers 150 Multiple Choice Questions (MCQs) 157 Chapter 9 Input Tax Credit 1. Scheme of ITC – At a Glance 159 2. Input Tax [Sec. 2(62) of CGST Act] 160 3. Capital Goods [Sec. 2(19) of CGST Act] 160 4. Input [Sec. 2(59) of CGST Act] 160 5. Input Service [Sec. 2(60) of CGST Act] 160 6. Utilization of ITC 161 7. Eligibility and Conditions for taking Input Tax Credit [Sec. 16 of CGST Act] 161 8. Apportionment of Credit and Blocked Credit [Sec. 17] 167 9. Proportionate Credit 167 10. Banking Company or financial institution including NBFC engaged in accepting deposits, extending loans or advances 168 11. Restrictions on ITC [Sec. 17(5)] 168 12. Conditions of use of amount available in electronic credit ledger [Rule 86A] 171 13. Restrictions on the use of amount available in electronic credit ledger [Rule 86B] 172 14. Availability of Credit in special Circumstances [Sec. 18 & Rule 40] 173 15. Input tax credit on change in constitution of registered person [Rule 41] 175 16. When registered person switches over from regular scheme to composition scheme 175 17. Switching from regular to composition– Pay and Exit 175 18. Rule 44 of the CGST Rules, 2017 – Manner of Reversal of ITC 176 19. Supply of capital goods or plant and machinery on which ITC has been taken [Section 18(6) read with rule 40(2) & rule 44(6)] 177 20. Refractory bricks, moulds and dies, jigs and fixtures are supplied as scrap 178 21. Taking Input tax credit in respect of inputs and capital goods sent for job work 178 22. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business [Rule 41] 179 23. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union Territory [Rule 41A] 179 Questions and Answers 180 Multiple Choice Questions (MCQs) 195 Chapter 10 Registration 1. Persons liable for Registration [Sec. 22] 200 2. Persons not liable for Registration [Sec. 23] 202 3. Compulsory Registration in certain cases [Sec. 24] 203 4. Procedure for Registration [Sections 25, 26 & 27] 206 5. Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis 209 6. Amendment of Registration [Section 28] 210 7. Cancellation or Suspension of Registration and Revocation of Cancellation [Sec. 29 & 30] 213 Questions and Answers 215 Multiple Choice Questions (MCQs) 217 Chapter 11 Tax Invoice, Credit and Debit Notes 1. Types of Invoices 220 2. Tax Invoice [Sec. 31] 223 3. Facility of digital payment to recipient [Sec. 31A] 225 4. Prohibition of Unauthorized Collection of Tax [Sec. 32] 225 5. Amount of tax to be indicated in tax invoice and other documents [Sec. 33] 225 6. Particulars of a Tax Invoice [Sections 31(1) & (2) read with rule 46] 225 7. Manner of Issuing Invoice 226 8. Single Invoice-cum-Bill of Supply for taxable as well as exempted supplies made to an unregistered person [Rule 46A of CGST Rules] 227 9. Credit and Debit Notes [Section 34] 227 10. E-invoicing 229 11. Advantages of e-Invoicing 229 12. Class of persons notified to mandatorily issue e-invoice 229 13. Exemption from e-Invoicing 229 14. Invoice Registration Portal (IRP) 230 15. Cancellation /amendment of reported invoice 230 16. Invoice Reference Number 230 17. Quick Response (QR) code 230 18. Dynamic QR code on B2C invoices 231 Questions and Answers 232 Multiple Choice Questions (MCQs) 238 Chapter 12 Accounts and Records 1. Accounts and Other Records 241 2. Accounts and other Records [Sec. 35] 241 3. Period of Retention of Accounts [Sec. 36] 242 Questions and Answers 244 Multiple Choice Questions (MCQs) 245 Chapter 13 Electronic Way Bill 1. E-Way Bill [Section 68 Read with Relevant CGST Rules, 2017] 246 2. Statutory requirement 246 3. What is e-way bill? 246 4. What are the benefits of e-way bill? 247 5. Tax invoice or bill of supply to accompany transport of goods [Rule 55A] 258 6. Clarification regarding e-way bills 259 Multiple Choice Questions (MCQs) 260 Chapter 14 Payment of Tax 1. Payment of Tax, Interest, Penalty and other Amounts [Sec. 49] 262 2. E-Ledgers/ Register 262 3. Payment of Tax, Interest, Penalty and Other Amounts [Section 49] 263 4. Payment by Challan 267 5. Order of discharge of Tax 268 6. Interest on Delayed Payment of Tax [Sec. 50] 269 Questions and Answers 271 Multiple Choice Questions (MCQs) 273 Chapter 15 TDS & TCS 1. Tax Deducted at Source [Sec. 51] 276 2. Tax Collected at Source [Sec. 52] 278 Multiple Choice Questions (MCQs) 280 Chapter 16 Returns 1. List of Returns under GST 282 2. How are the details of outward supply furnished in prior periods amended? [Sec. 37(3)] 284 3. Outward Supplies – GSTR 1 285 4. Nil GSTR-1 [Rule 67A] 287 5. Rule 88C 287 6. Inward Supplies – GSTR-2A and GSTR-2B 288 7. Return of Tax Payment – GSTR 3B 288 8. Nil GSTR-3B 290 9. Rectification of errors/omissions [Section 39(9)] 290 10. Return for Composition Supplier – GSTR-4 291 11. Return for Non-Resident Taxable Person-GSTR-5 292 12. First Return [Sec. 40] 292 13. Annual Return – GSTR-9 & 9A 292 14. Final Return – GSTR-10 292 15. Details of inward supplies of persons having UIN – GSTR-11 293 16. Notice to Defaulter [Sec. 46] 293 17. Goods and Services Tax Practitioners [Sec. 48] 293 Questions and Answers 296 Multiple Choice Questions (MCQs) 297
