GST Made Easy Answer To all Your Queries on GST By CA Arpit Haldia

GST Made Easy – Answer to all Your Queries on GST" by CA (Dr.) Arpit Haldia is a comprehensive guide designed to simplify the complexities of the Goods and Services Tax (GST) for professionals, students, and business owners. The May 2025 edition incorporates the latest amendments and practical insights to address common queries related to GST.

Key Features:

• Simplified Explanations: Breaks down intricate GST provisions into easy-to-understand language, making it accessible for readers without a legal background.
• Practical Examples: Includes real-life scenarios and case studies to illustrate the application of GST laws in various business contexts.
• Updated Content: Reflects the most recent changes and notifications up to May 2025, ensuring readers have current information.
• Comprehensive Coverage: Addresses a wide range of topics, including registration, invoicing, input tax credit, returns, assessments, and penalties.
• User-Friendly Format: Organized in a question-and-answer format to facilitate quick reference and better understanding.

This book serves as a valuable resource for anyone seeking clarity on GST matters, offering both theoretical knowledge and practical guidance.

📘 Table of Contents

1. Introduction
2. An Overview of GST
3. Person Liable to Pay Tax in GST
4. Registration in GST
5. What is Supply
6. Time of Supply of Goods
7. Time of Supply of Services
8. Value of Supply
9. Place of Supply
10. Determination of Supply in the Course of Inter-State Trade or Commerce or Intra-State Supplies
11. Job Work
12. Invoice, Credit and Debit Notes
13. Input Tax Credit
14. Payment of Taxes
15. Brief about Persons Requiring Mandatory Registration
16. Composition Levy – For Supplier of Goods and for Persons Engaged in Making Supplies Referred to in Clause (b) of Paragraph 6 of Schedule II
17. Returns
18. Assessment
19. Refund
20. Accounts and Records
21. E-Way Bill
22. Advance Ruling
23. Composition Scheme for Services or Mixed Suppliers
24. Demand and Recovery
25. Penalty
26. Rule 86B – Payment of 1% of Output Liability in Cash

This edition is updated as per the Finance Act 2025 and includes in-depth analyses, practical examples, and important case laws to address GST challenges and resolutions through judicial forums.