Taxmann’s Ultimate Best-Seller for Indirect Taxes – ‘GST Ready Reckoner', is a ready referencer for all provisions of the GST Law covering all important topics of GST along-with relevant Case Laws, Notifications, Circulars, etc. The Present Publication is the 15th Edition, amended by the Finance Act 2021 & updated upto 1st April 2021, authored by Mr. V.S. Datey. This book follows the Six-Sigma approach to achieve the benchmark of ‘zero-error’. The book has been divided into 55 chapters in respect of all-important-provisions of GST, including the following: (1) GST – An Overview (2) IGST, CGST, SGST and UTGST (3) Taxable Event in GST (4) Supply of Goods or Services or both (5) Classification of Goods and Services (6)Value of Taxable Supply of Goods or Services or both (7)Valuation Rules if value for GST not ascertainable (8)VAT concept and its application in GST (9)Input Tax Credit (10)Input Tax Credit – Other Issues (11)Input Tax Credit when exempted as well as taxable supplies made (12)Input Service Distributor (13)Persons liable to tax (14)Place of supply of goods or services or both other than exports or impacts (15)Place of supply in case of export or import of goods or services or both (16)Exports and Imports (17)Special Economic Zones and EOU (18)Time of Supply of Goods and Services (19)Reverse Charge (20)Exemption from GST by issue of Notification (21)Concession to small enterprises in GST (22)Construction and Works Contract Services (23)Real Estate Services relating to residential and commercial apartments (24)TDR/FSI/Upfront amount in long term lease in real estate transactions (25)Distributive Trade Services (26)Passenger Transport Services (27)Financial and related services (28)Goods Transport Services (29)Leasing or rental services and licensing services (30)Software and IPR Services (31)Business and production services (32)Job Work (33)Telecommunication, broadcasting and information supply (34)Community social, personal and other services (35)Government related activities (36)Basic procedures in GST (37)Registration under GST (38)Tax Invoice, Credit and Debit Notes (39)E-way Bill for transport of goods (40)Payment of taxes by cash and through input tax credit (41)Returns under GST (42)Assessment and Audit (43)Demands and recovery (44)Refund in GST (45)Powers of GST Officers (46)Offences and penalties (47)First Appeal and revision in GST (48)Appeal before Appellate Tribunal (49)Appeals before High Court and Supreme Court (50)Prosecution and compounding (51)Provisions relating to evidence (52)Electronic Commerce (53)Miscellaneous issues in GST (54)GST Compensation Cess (55)Transitory Provisions (56)Constitutional Background of GST Also Available (1) [16th Edition] of Taxmann’s GST Manual with GST Law Guide & Digest of Landmark Rulings (2) [15th Edition] of Taxmann’s GST Tariff with GST Rate Reckoner (3) [11th Edition] of Taxmann’s GST How to Meet Your Obligations (4) [3rd Edition] of Taxmann’s GST Case Laws Digest (A Section-wise Case Book of 1,900+ Judgements)