GST EASY TAX LIBRARY

हिन्दी

Special Features

  • All sections of Act and Rules are in up-dated form and amendments made at different occasions are shown through footnote. Reference of any section or rule is given by a link to help user to reach at that place by the help of a click.
  • All notification are updated on day-today basis and all the amendments are shown through footnote. Link of all Sections/Rules mentioned in Notification/Circular are given to reach there by just a click.
  • All Judgements of Supreme Court, High Courts, Authority for Advance Ruling, Appellate Authority for Advance Ruling, Appellate Tribunal and National Anti- Profiteering Authority are up-dated on daily basis. All link are given of Section/Rules or other judgements referred in the judgements for easy reach by just a click. Head note and short matter is also prepared to save time of users.
  • GST Rates of goods and services are available Schedule wise, Chapter wise, Commodity/Service wise and notification wise. You can easily search by just typing the name of Commodity/Service.
  • Court rulings on various commodities/services are also available.
  • Erstwhile VAT/Service tax judgements are also available.
  • Latest Articles on various subjects in English and in Hindi are available.
  • We provide you service to ask any query through our GST library. Queries replied upto date are available in our "The advisor" tab in the library.
  • Quick Search is a feature where you can search any section, Rule, Judgement, Notification, Query, Faq, Article on any topic at one place. Suppose you want material on refund. Just type 'Refund' in Master Search and you will find all the information related to refund at one place.
  • Magic Search is a real magic to search any topic in this library. You just click and all the related information appear at one place. There is "keyword search" option also available where you can search very specific information of a particular key word.
  • All the proceedings of GST Council are available meeting wise for your ready reference.
  • GST FAQ issued by CBIC are available subject wise for your quick reference.
  • We have drafted some specific replies of notices etc. for your convenience. Please use it to reply the notice etc.
  • You can save your favourate judgements, notifications etc. at one place for a specific client in bookmark section for use in future. This is a very unique facility. You can edit the said data as per your requirement. This facility is like your personal library where you can make tailor made changes in any information.
  • Notes facility is also available in our library, where you can prepare reply of notices, prepare appeals etc. using the information available in the library. This facility will save a lot of your time and energy and minimize the typing work involved in preparation of reply/appeal.
  • You can use this library in your mobile phone also.

UNIQUE FACILITIES

Bell facility

  • Any matter up-dated in library but not seen by you is reflected in your bell when you open the library. It will help you to know what new is there for you which you do not want to miss.

Profile facility

  • On right side top of the screen you will find your name. Click here. You will find profile here. Click here. You will find information related to your subscription.

Post query facility

  • Click it and a window will appear. You can type any query and submit the same. It will directly come to us and we shall send you the reply within 48 hours. This is a free facility.

Bookmark facility

  • This is a very unique facility. Suppose you are working on any clients problem and you find various Judgements, Circulars, Notification, reply of query, article, Section, Rule etc. useful for that purpose. You can save that material in one folder by creating a folder in name of that client or by giving some other name.

How to use this facility

  • Suppose you have opened a judgement and you find it useful for your client ABC Ltd. On top of this judgement you will find a tab "Bookmark". Click it. It will ask folder name & bookmark name. Give folder name "ABC Ltd." and bookmark name "Brand equity" and submit.
  • Now open a notification. You will again find "Bookmark" tab on top of it. Click it. Now type just "A" and folder already created by you in the name of "ABC Ltd" will popup. Select it and give bookmark name "notification" and click submit button.
  • Now come to profile and click profile. Here you will find a "Bookmark" tab. Click it and you will find "ABC Ltd." folder here and both the judgement & notification saved by you in this folder are appearing here. Just double click any one and the full content will be before you.
  • You can also edit it by using Microsoft facilities available here. You can also colour any important point of this matter.

Notes Facility

  • This is another very unique feature of this library. Suppose you are preparing any reply of notice or drafting any appeal for your client. You can use this feature for this purpose. You can also prepare any article or notes for discussion using this facility.

How to use this facility

  • Suppose you are reading a judgement in this library and you want to quote some matter from here. You will find a tab "Note" on top of this judgement. Select the required matter by clicking your mouse and copy it and then click notes button. You will shift to notes section of this library and a window will appear before you. Just paste the material copied from that judgement here and click save notes button. It will ask the note name. Give any name say "XYZ Ltd." The note will be successfully added.
  • Now come to some other judgement and copy any matter from this judgement and click notes button. Now it will take over you to notes section. Here the file already created earlier is available "XYZ Ltd." just click it if you want to add this matter in that file and paste the matter copied by you.
  • This way you can prepare any reply, appeal, article or discussion material in the library and it will be available here till you will not delete it. You can create any number of files and save your notes in different files as you do in word facility using the material from our library.
  • It will save your time by avoiding typing the same material again.

HOW TO USE THE GST LIBRARY

GST Act/Rules/Forms

  • By clicking this tab you will find a list of all Acts/Rules/Forms including of all the states.
  • Select any one of them. Suppose select CGST Act, 2017.
  • On top of the screen you will find (i) home button (ii) how to use button (iii) PDF format button and (iv) Advance search button.
  • On main screen you can see section wise list.
  • You can click any section and it will open before you.
  • On every selected section, you will find five buttons (i) Print (ii) Mail (iii) Book mark (iv) Notes and (v) Close.
  • Book mark and notes facility is a unique feature of this library and it is explained separately.
  • How to use advance search facility

  • Click Advance Search and a window will appear on screen.
  • Section/rule wise search facility and Text wise search facility is available.
  • Suppose in text search you type "Capital goods" then 12 records will appear before you. Click any row and in all the displayed material 'Capital goods' word will be available in yellow colour.
  • Examples  – Search section in CGST Act → " Sec. 10, 16, 17, 22, 24, 47, 147 etc. etc.
                       – Search Text in CGST Act → " Aggregate Turnover, Input Tax Credit, Capital Goods etc. etc.

    GST Notification/Circular/Order/Press Release

  • When you will click it you will find a list of notification etc. issued till date on your screen – date wise.
  • Here you have option on top right hand side to select them as per your choice i.e. CGST All, CGST Rate, IGST, Circular, Press Release etc.
  • You have another option of advance search. Click it and you will find a window on your screen. Here you have choice to select the category, subject, text, Govt. S.No. or year.
  • How to use advance search facility

(1)         Category —CGST all
              Subject — Input Tax Credit → Submit
(2)         Category — CGST all
              Govt. S. No. — 41/2017 → Submit
(3)         Category—CGST all
              Text search — Gift → Submit

    GST Judgements/AAR/AAAR/NAPA/HC/SC

  • When you will click it, you will find a list of judgements on your screen – Date Wise
  • On top of the screen you will find (i) Home button, (ii) Short matter view button, (iii) How to use button and (iv)  Advance search button.
  • In Short matter view, you will find what is discussed in the judgement in one or two lines. It will save lot of your time in searching any useful judgement you needed.
  • In Advance search you will find many options to find a useful judgement. Here you have many options to find a judgement (i) Section Wise (ii) Court Wise (iii) Subject Wise (vi) Text Wise (v) Party Wise (vi) in favoour of (vii) Year and month wise.
  • You are also given second search option. Suppose you are searching judgement on leasing. Type Leasing in search text and click submit button. You will find a number of judgements on leasing. Now out of these judgements you want to search judgement on mining. Then click on second search window on top line and type “Mining” and click the search buttion. You will find a list of judgements which are on leasing & mining. Now suppose you want in second search “Royalty”. Then click ! Button and then type “Royalty”. You will find judgement on leasing & royalty. This way you can search & then filter again by second search.
  • Short matter is also available –

  • You will get it by clicking the tab given above on judgement list.
  • How to use advance search facility

 (1)        Search Text — Leasing→ Submit
           Second search→ Mining → Royalty → Dolomite
(2)         Search Text — Tarpaulin→ Submit
          Second search→ Sacks→ Enter
(3)         Subject wise — Works contract→ Submit
           Search Text→ Turnkey→ Enter → House → Earthwork
           Second Search— Transmission→ Submit
(4)         Party wise -Megha → select any name
(5)         Court wise — Allahabad High Court
           Section wise — CGST Act — 129→ Submit
           Second search — Seizure → Enter
(6)         Search Text → Glitches Court High Court → Karnataka→ Submit
(7)         “Ocean Freight” type in search text in advance search

DUE DATES

  • Due dates of various returns are available at one click.

    Tax Rates with HSN/SAC Code

  • When you will click this button, you will find a list as (1) goods (ii) services (iii) HSN Code and (iv) Compensation cess.

Click Goods Button

  • Click goods button and you will find a list of 99 chapters on the screen and three buttons on top of the screen (i) home  (ii) Schedule wise and (iii) Advance search.
  • Click Schedule wise button and you will find all the rate schedules on your screen. You select any one of schedule at a time to view the rates.
  • Click advance search button to find rate on any particular commodity. On clicking you will find a window. Type the name of commodity here and the system will show the result.
  • How to use Advance search facility

  • (i)   Type Readymade Garments → " You will find that by typing few words the option will pop up then just click it.

(ii)    Type Dal or pulses
(iii)   Type Samosa
(iv)    Type Computer → " It is covered in three chapters, so it will show all the three chapters. Click one by one and find the desired results.
(v)     Type Roasted Gram, Dosa, Idli (one by one)
(vi)    Type Marble, Marble Chips, Marble sludge (one by one)
(vii) Type Namkeens, Bhujia (one by one)
(viii) Type Fryums [if there is some ruling on this commodity it will show on top row “As per ruling”. Clicke it to see the ruling ]
Main feature is that when you start typing any word the options come as pop up words which make you easy to select your desired word.

Click Service Button

Click Services button and you will find a list of services on your screen and five button on top of screen (i) Home (ii) Taxable (iii) Exempted (iv) SAC Code and (v) Advance Search.

  • Click Taxable → " You will find notification no 11/2017-CT(R) dt. 28.06.2017 up-dated as on date
  • Click Exempted → " You will find notification no 12/2017-CT(R) dt. 28.06.2017 up-dated as on date
  • Click SAC Code → " You will find list of SAC Code on your screen
  • Click Advance Search → " Click advance search to find rate of any particular service. On clicking advance search button you will find a window. Type here the service which you want to search and the system will show the result.
  • How to use advance search

Type in window

  • Chartered Accountant → " It will appear in pop-up just click it and you will find it in yellow colour in the matter.
  • Job work → " It is in two SAC code view one by one.
  • Toll charges
  • Commission
  • Tour operator services
  • Education services
  • Restaurant services
  • Hotel

While you search above services you find service chapter and SAC Code chapter.
In case SAC Code Chapter is clicked you will find another click available there to reach the rate chapter.

 

VAT/Sales Tax/Service Tax Judgements

  • In this tab you will find all the judgements on VAT, Sales Tax and Service Tax. Search Process is same as in GST Judgements.

Articles

  • Many Articles in English and Hindi are available in this tab. You can search them by subject and by text.

The Advisor

  • Queries asked by our users are given here. You can search them subject wise and text wise.
  • You can also send your query through "Profile" option on right hand side top where your name is appearing.

    Quick Search

  • This is a very unique feature of this library. When you click “Quick Search” you find on your screen various subjects of GST on the left hand side and a small window on left hand top “Master Search”. You can type any word here and the material related to that word available any where in this library will be shown to you in “you can also filer by” window.
  • For example you type “refund” and click submit button. You will find material related to this word in Act, Rules, Judgement, Notification etc. etc. at one place.
  • For example you can also search words like (i) Summon (ii) Job work (iii) Man power (iv) Arhatia etc. etc.
  • If you will select any subject from the list appearing in left hand side, you will find all the information about that subject at one place. You just click and fetch the desired information.

    Magic Search

  • This is a real magic. Any information you want to see regarding any subject, you can find here. This is like quick search but it is very specific and only selected information is available whereas in quick search, you get unrelated information also. Suppose you want to see what is the provision of arrest in GST Law. Select from left hand side list “arrest” and click it. You will find related information.
  • You will also find on left hand top side a window “keyword search”. You can type any key word and very specific related information will be there. Suppose type here Directors Remuneration. You will find the related information at one place.
  • You can search here (i) exhibition (ii) OIDAR (iii) developer (iv) interest (v) sale of old vehicle (vi) export (vii) Discount
  • Drop down facility is available which is strictly to be followed.
  • How to search any specific information

(1)      रास्ते में गाड़ी पकड़ी गई तो कौनसा बाण्ड भरना होगा। → Click Bond
(2)        Composition की रेट क्या है→ Click Composition
(3)         Service Providers की Composition Scheme → Click Composition
(4)        Account कब तक रखने होंगे। → Click Accounts & Records
(5)        Delivery Challan  से माल कब भेज सकते हैं! → Click Delivery Challan
(6)        Dealer को Arrest कब किया जा सकता है। → Click Arrest
(7)        HSN Code लिखना कब जरूरी है। → Click HSN Code
(8)        Audit कब होती है?  → Click Audit
(9)        Different states में  e-way bill के क्या  Rule है। → Click E-way bill
(10)    मुझे  e-way bill पर पूरी जानकारी चाहिए। → Click E-way bill
(11)      Export  के  GST में क्या नियम है। → Click Export

    GST Council Meetings

  • All the decisions regarding changes in GST laws are taken by GST council. It held meeting in a regular interval as per requirement. Till date 40 meetings have been convened by the council. Proceedings of all the meeting are available here in this tab.
  • You can just click any meeting and full details of meeting are on the screen for your ready reference.

    GST FAQ

  • Central Board of Indirect Taxes & Customs has issued various FAQ's on GST. We have compiled all these FAQs for your ready reference. You can just chose any topic/subject and see the reply of FAQ's in a very easy way.

    Draft reply of GST Notice

  • Many times you receive a notice from department in connection with proceedings against your clients. We have started this tab to have readymade replies of various notices for your clients. You can ask us to prepare replies if you so desire and we shall provide you the replies in this tab, which will also be useful for other users.