Practical FAQ's under GST issued by ICAI | CS K K Agrawal | GST FAQ series

Practical FAQ's under GST issued by ICAI | CS K K Agrawal | GST FAQ series

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PREFACE

We stand by the Government in our role as “Partner in GST Knowledge Dissemination” and have always been supporting the Government with our intellectual resources, expertise and efforts to make GST error -free. We sincerely thank CA. Atul Kumar Gupta, President and CA. Nihar Niranjan

Jambusaria, Vice-President, ICAI for their encouragement to the initiatives of the GST & Indirect Taxes Committee. We express our gratitude for the untiring effort of CA. Aditya Girdharilal Falor, CA. Ajaykumar Narayan Parnaik, CA. Amey Makarand Dabke, CA. Amish J. Khandhar, CA. Anand

Ratanlalji Nahar, CA. Ankit Kanodia, CA. Arjun Shridhar Phatak, CA. Atul C. Doshi, CA. Bikash Agarwala , CA. Chaitanya Sunil Vakharia, CA. Darrshan Sawaiwala, CA. (Dr.) Dilip V. Satbhai, CA. Ganesh Prabhu B, CA. G Saravanakumar, CA. Hemant Patki, CA. J Balasubramanian, CA. Jugal Rajkumar Doshi, CA. Kajol Hemraj Rewatkar, CA. Nitesh Jayantilal Jain, CA. N V S Ramani , CA. Pawankumar Ramavtar Soni, CA. P T Rajeev, CA. R S Balaji, CA. Saradha H, CA. Saravana Prabhu M,

CA. S. Seetharaman, CA. Shravan B Mali, CA. Unmesh Govind Patwardhan, CA. Vasudev Joshi K, CA. Vijay Ramgopal Kalani, CA. Vinodh Kothari S, CA. Vipul Vardhaman Bhandari, CA. Vishal Govindprasad Poddar and CA. Vishal Jain for sharing their intellectual expertise and CA. Abhishek

Agarwal, CA. Ashu Dalmia, CA. Gajendra Maheshwari, CA. Ganesh Prabhu B, CA. Gaurav Gupta, CA. Hitesh Jain, CA. H L Madan, CA. J Murali, CA. N K Bharath Kumar, CA. Navya Malhotra, CA. Pawankumar Ramavtar Soni, CA. P Harini Sridharan, CA. Purushothaman J, CA. Rajesh Saluja,

CA. Rama Murthy Tejomurtula, CA. Saurabh Singhal, CA. Shaikh Abdul Samad Ahmad, CA. Shankara Narayanan V, CA. Shubham Khaitan, CA. Viral M Khandhar, CA. Virender Chauhan, CA.V V Sampath Kumar for reviewing this publication. We place on record the services and unstinted support provided by the Secretariat of the Committee.

We record here the dedicated and devoted work done by the former Secretary of the Committee CA. Sharad Singhal who passed away at a very young age of 36 on 26th September 2020. The World of GST in general and our Committee in particular will miss his intellectual expertise. The will of the almighty prevails over everything and all of us have to accept his decision with a bow.

We trust this publication will be of practical use to all the members of the Institute and other stakeholders. We also welcome suggestions at gst@icai.in and request to visit our website https://idtc.icai.org and provide valuable inputs in our journey to make GST truly a good and simple tax.

CHAPTERS COVERED

Chapter 1 – Supply and Levy

Chapter 2 – Composite or Mixed Supply

Chapter 3 – Reverse Charge Mechanism

Chapter 4 – Composition Scheme

Chapter 5 – Time of Supply

Chapter 6 – Value of Supply

Chapter 7 – Input Tax Credit

Chapter 8 – Tax Invoice, Credit and Debit Notes 

Chapter 9 – Registration

Chapter 10 – Returns

Chapter 11 – Interest 

Chapter 12 – Refunds

Chapter 13 – E-way Bill

Chapter 14 – Penalties under GST

Chapter 15 – Nature of Supply 

Chapter 16 – Place of Supply 

Chapter 17 – Miscellaneous

♥♥ABOUT CS K K AGRAWAL♥♥

GST Consultant | Trainer | Speaker | Faculty

He is a company secretary and is a consultant, author, speaker, trainer and faculty of both Direct Tax and Indirect Tax having an experience of more than 20 years. He is a leading speaker on GST and has been speaking at various forums of ICAI and ICSI. He is an associate consultant (off-counsel) at ALA Legal which is the leading law firm of India where he is actively engaged in GST Strategy formulation, GST Implementation, GST Audit and advisory. He along with Puneet Agrawal has authored the book Sabka Vishwas published by Taxmann.  He has also authored the book on income tax and GST. He has been speaker and trainer at various association all over India few of which are listed below.

a. Sales Tax Bar Association, Delhi

b. ICAI Guwahati

c. ICAI, Jamshedpur

d. ICAI, Dhandbad

e. ICAI, Bokaro

f. ICAI, Ranchi

g. ICAI, Shivaji Marg, Delhi

g. ICAI, Pusa Study Circle, Delhi

h. ICAI, East Delhi, Delhi

i. BVSS

j. ICAI, Ashok Vihar, Delhi

k. Paharganj Traders Association.