Contents: 1. Introduction. 2. Shortcomings of the Old System. 3. GST Council. 4. Definitions. 5. Taxes Abolished from 01.07.2017. 6. Advantages of GST. 7. Acts Passed by the Parliament/State Legislatures. 8. Registration. 9. Meaning of Turnover (Section 2 (6)). 10. Services Exempt from Registration. 11. Persons Required to be Registered Irrespective of Location and Even If Turnover is Less Than Rs.10/20 Lakh (Section 24). 12. Procedure for Registration. 13. GSTIN (Goods and Service Tax Identification Number). 14. Composition Levy (Section 10). 15. Meaning of Turnover (Section 2(6). 16. Quantum of Tax Payable. 17. Levy and Collection of Tax (Section9). 18. Scope of Supply (Section 7). 19. Meaning of Related Person (Section 15 of IGST Act). 20. Schedule –II Activities to be Treated as Supply. 21. Schedule –III Activities Which Shall be Treated Neither as a Supply of Goods nor a Supply of Services. 22. Composite and Mixed Supply. 23. Time of Supply (Section 12). 24. Time of Supply of Goods (Section 12). 25. Supply Through Vouchers {Section 13(4)}. 26. Supply of Service [Section 13(i)]. 27. Non Issuance of Invoice. 28. Invoice by Banking Companies or Financial Institutions (Rule 2-first Proviso). 29. Place of Supply (Sections 10 to 13 of IGST Act). 30. Determination of Place of Supply. 31. Value of Supply (Section 15). 32. Various Circumstances Where Transaction Value not Available (Section 15(4)}. 33. Supply Between Distinct or Related Person (Section (5). 34. Job Work, Scrap and Waste Generated at Job Worker (Section 143). 35. Tax Invoice. 36. Input Tax Credit (Section 16). 37. Input Tax Credit Shall Not be Available In Respect of Certain Services. 38. Capital Goods (Section 2(19) of GST Act). 39. Utilization of Input Tax Credit (Section 49(4) and (5) (Section 9 of UT-GST). 40. Interest On Delayed Payment of Tax (Section 50). 41. Returns (Section 37 to 48). 42. Export of Goods (Section 2(5) of IGST Act.). 43. Deemed Export (Section 2(39). 44. Special Economic Zone (Sez). 45. "Export of Service". 46. Place of Supply of Service. 47. Import of Goods (Section 2(10) of IGST Act). 48. Import of Service (Section 2(11) of IGST Act). 49. Zero Rated Supply (Section 2(23) Read with Section 16 of IGST Act). 50. Exempt Supply Attracts Nil Rate of Tax. 51. Matching of Credit (Section 37). 52. Black Listing of Registered Taxable Person. 53. Assessment. 54. Demand, Recovery and Adjudication (Section 73-84). 55. Recovery (Section 79). 56. Refund of Taxes (Section 54-58). 57. Consumer Welfare Fund (Section 57). 58. Audit of Assessee's Accounts (Section 65). 59. Offences and Penalties. 60. Quantum of Penalty. 61. Detention of Goods and Conveyance In Transit. 62. Confiscation of Goods (Section 130). 63. Imprisonment. 64. Arrest (Section 69). 65. Compounding of offences (Section 138). 66. Advance Ruling (Section 95 to 106). 67. Authority for Advance Ruling. 68. Appellate Authority (Section 99(2) of Sgst Act). 69. Inspection (Section 71). 70. Search and Seizure (Section 67). 71. Purchase of Samples (Section 67(12). 72. Change of Ownership (Section 85 to 95). 73. GST Practitioner Scheme. 74. Anti Profiteering Measures (Section 171). 75. GST Compensation to State Law. 76. Appeal. 77. Appeal by the Commissioner GST to Appellant Authority (Section 107). 78. Revision of Order by Commissioner Under GST Act (Section 108). 79. Appeal to Appellant Tribunal (Section 112(3). 80. Orders by the Tribunal (Section 113(1). 81. Procedure (Section 111). 82. Punishment for False Evidence. 83. Appeal Before High Court (Section 117). 84. Appeal Before Supreme Court (Section 118). 85. Integrated Goods and Services Tax Act, 2017 (13 of 2017). 86. Union Territory Goods and Services Tax Act 2017 (14 of 2017). 87. Goods and Services Tax (Compensation to States) Act 2017. 88. GST Rates for Goods/Items of Common Use. 89. GST Rates for Services. Annex. The Goods and Services Tax Act, 2017 was implemented from 01.07.2017 after amending the Constitution of India. The Act subsumed 17 Central Taxes, State Taxes and Local Bodies Cess. The Central goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017, State Goods and Services Tax Act, 2017, Union Territories Goods and Services Tax Act, 2017 and GST (Compensation to States) Act, 2017 have been implemented from 01.07.2017. The book has been written with the objective of making familiar the provisions of all these acts in a Common man's language so that no difficulty is faced in understanding the complex provisions of GST laws. The incidence of tax under Goods and Services Tax is neither on manufacture nor on providing of services, but is on supply of Goods and Services. The time of supply will determine when the tax is payable. The book gives a bird's eye view of all the provisions from registration, levy and collection of tax, input tax credit, offences, penalties, appeals to Appellant Authority, Appellant Tribunal, High Court and Supreme Court of India. The rates of GST on Goods, rate of GST on Services, services under reverse charge and Rates of GST (Compensation to States) have been given in Annex-1 to Annex 4.