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Chapters / List

  1. 1. Important Definitions, terms, meaning and Scope

  2. Business Entity
  3. Body corporate
  4. Establishment in that territory
  5. Establishments of distinct persons
  6. “Turnover in State” or “Turnover in Union territory”
  7. Continuous journey
  8. Customs frontiers of India
  9. Agent
  10. Export of services
  11. Agriculturist
  12. Import of Goods
  13. Import of services
  14. Audit
  15. Intermediary
  16. Online information and database access or retrieval services (OIDAR)
  17. Business
  18. Composite supply
  19. Consideration
  20. Continuous supply of goods
  21. Continuous supply of services
  22. Exempt Supply 
  23. Existing law
  24. Goods
  25. Input Service Distributor
  26. Local Authority
  27. Mixed Supply
  28. Non Taxable Supply 
  29. Online Money Gaming
  30. Person
  31. Place of Business
  32. Principal
  33. Principal Supply
  34. Recipient
  35. Registered Person
  36. Removal
  37. Reverse Charge
  38. Services
  39. Supplier
  40. Taxable person
  41. Taxable Supply
  42. Voucher
  43. Works Contract
  44. Supply
  45. Related Person
  46. Zero rated supply
  47. Distinct Persons

  48. 2. GST - Levy and Collection

  49. Legislative Framework
  50. Title of the CGST Act its scope and applicability - Section 1
  51. The Meaning and Scope of Supply - Section 7
  52. Supply Includes Without Consideration -Section 7(1)(c) Schedule I
  53. Activity or Transaction - Section 7(1A) read with Schedule II - whether it is Supply of Goods or Services
  54. Activities or Transaction Excluded from Supply - Section 7 Schedule III
  55. Supply in the Course or Furtherance of Business
  56. Composite Supply Section 8(a)
  57. Mixed Supply Section 8(b)
  58. Bundle Supply
  59. Consideration for Supply
  60. Levy and Collection of GST - Section 9
  61. Taxability of Cost of Petroleum
  62. Power to grant exemption from tax section 11

  63. 3. Reverse Charge Mechanism (RCM)

  64. Reverse Charge Mechanism in GST- Basic Section 9
  65. Goods & services Notified under Reverse Charge under Section 9(3)
  66. Reverse Charge Mechanism in GST- Purchase form Unregistered Person section 9(4)
  67. Reverse Charge Mechanism in GST- E-Commerce Operator section 9(5)
  68. GST laws in respect of supply of restaurant service through e-commerce operators (ECO) u/s 9(5) of CGST Act.
  69. Reverse Charge Mechanism in GST- Real Estate Sector
  70. Reverse Charge Mechanism in GST- Cross Border Transaction
  71. Reverse Charge Mechanism in GST - Self Invoicing
  72. Reverse charge mechanism -Compliance
  73. Reverse Charge Mechanism in GST- GTA Services

  74. 4. Composition Scheme

  75. Composition Scheme in GST
  76. Option for the Composition Levy
  77. Mandatory to file a Stock Intimation
  78. Persons not eligible for composition scheme
  79. Effective date of composition levy
  80. Withdrawal from the composition levy scheme and procedure thereafter
  81. Action for contravention of any provisions of composition levy
  82. Composition scheme For Goods & services
  83. Returns to be filed by a Composition taxpayer
  84. Aggregate turnover under composition levy
  85. Turnover in State or turnover in Union territory under composition levy
  86. Compliances from ITC reversal in respect of stock in case of composition levy
  87. Validity of composition levy
  88. Issue of Bill of supply by a composition dealer

  89. 5. GST - Time of Supply

  90. Time of Supply of Goods - Basic [ section 12 of CGST Act ]
  91. Time of Supply of Goods – Under Forward charge
  92. Time of Supply of Goods – Under Reverse Charges
  93. Time of Supply of Goods – Voucher
  94. Time of Supply of Goods – Residual provision
  95. Time of Supply of Goods – Addition in value
  96. Time of Supply of Services - Basic [ Section 13 of CGST Act ]
  97. Time of Supply of Services – Forward Charge
  98. Time of Supply of Services- Under Reverse Charge
  99. Time of Supply of Services - Voucher
  100. Time of Supply of Services – Residual provision
  101. Time of Supply of Services – Addition in value
  102. Change in Rate of Tax [ Section 14 of CGST Act ]

  103. 6. GST - Place of Supply

  104. Introduction to IGST and Meaning of Place of Supply
  105. Determination of nature of supply - Inter State supply [ Section 7 of IGST Act ]
  106. Determination of nature of supply - Intra state Supply [ Section 8 of IGST Act ]
  107. Supplies in territorial waters [ Section 9 of IGST Act ]
  108. Determination of Place of supply of Goods [ Section 10 of IGST Act ]
  109. Determination of Place of supply of Goods imported into, or exported from Indian [ Section - 11 of IGST, 2017 ]
  110. Determination of Place of supply of Services where location of supplier and recipient in India - General Provision [Section 12(1) & (2) of IGST Act]
  111. Determination of Place of supply of Services where location of supplier and recipient in India - Specific Provision [ Section - 12(3) to 12(14) of IGST Act ]
  112. POS - Services in relation to an immovable property (within India) [ Section 12(3) of IGST Act ]
  113. POS - Restaurant service, personal grooming/fitness/beauty and health services (within India) [Section 12(4) of IGST Act]
  114. POS - Training and performance appraisal services (within India) [ Section 12(5) of IGST Act]
  115. POS - Services by way of admission to events/amusement park/other places (within India) [Section 12(6) of IGST Act ]
  116. POS - services in ration to Organisation of events (within India) [Section 12(7) of IGST Act ]
  117. POS - services in relation to transportation of goods including mails or courier (within India) [Section 12(8) of IGST Act]
  118. POS - Services in relation to passenger transportation services (within India) [ Section 12(9) of IGST Act ]
  119. POS - Services in relation to services on board a conveyance (within India) [Section 12(10) of IGST Act]
  120. POS - Services in relation to telecommunication services (within India) [Section 12(11) of IGST Act ]
  121. POS - Services in relation to Banking and other financial services (within India) [Section 12(12) of IGST Act ]
  122. POS - Services in relation to insurance services (within India) [Section 12(13) of IGST Act ]
  123. POS - Services in relation to Advertisement Services to Specified services (within India) [Section 12(14) of IGST Act ]
  124. Determination of Place of supply of services where location of supplier or location of recipient is outside India - General Provision [section 13(2) of IGST Act]
  125. Determination of Place of supply of services where location of supplier or location of recipient is outside India - Specific Provision
  126. POS - Services is related Performance based services (Where either the supplier or the recipient is located outside India) [Section 13(3) of IGST Act]
  127. POS - Services in relation to immovable property (Where either the supplier or the recipient is located outside India) [Section 13(4) of the IGST Act]
  128. POS - Services in relation to admission to or organization of events etc. (Where either the supplier or the recipient is located outside India) [ Section 13(5) of IGST Act ]
  129. POS - Services in relation to Banking and financial services (Where either the supplier or the recipient is located outside India) [ Section 13(8)(a) of IGST Act ]
  130. POS - Services in relation to Intermediary services (Where either the supplier or the recipient is located outside India) [ Section 13(8)(b) of IGST Act ]
  131. POS - Services in relation to hiring of means of transport including yachts but excluding aircrafts and vessels (Where either the supplier or the recipient is located outside India) [ Section 13(8)(c) ]
  132. POS - Services in relation to Transportation of goods (Where either the supplier or the recipient is located outside India) [ Section 13(9) of IGST Act ]
  133. POS - Passenger transportation services (Where either the supplier or the recipient is located outside India) [ Section 13(10) of IGST Act ]
  134. POS - Services on Board a conveyance (Where either the supplier or the recipient is located outside India) [ Section 13(11) of IGST Act ]
  135. POS - Services in relation to Online information and database access or retrieval services (OIDAR) (Where either the supplier or the recipient is located outside India) [ Section 13(12) of IGST Act ]
  136. Place of supply in case of Certain Notified Services (Where either the supplier or the recipient is located outside India) [ Section 13(13) of IGST Act ]
  137. Special provision for payment of tax by a supplier of online information and database access or retrieval services [ Section 14 of IGST ]
  138. Special provision for specified actionable claims supplied by a person located outside taxable territory [ Section 14A IGST ]

  139. 7. GST - Valuation / Value of Supply

  140. Value of Taxable Supply [ Section 15(1) to Section 15(5) ]
  141. Discount or incentive given before or at the time of supply [ Section 15(3) of CGST Act ]
  142. Determination of Value of Supply when consideration is not solely in money [Rule 27 of CGST rules]
  143. Value of supply of goods or services or both between distinct or related persons, other than through an agent [Rule 28 of CGST Rules]
  144. Determination of Value of supply of goods made or received through an agent [Rule 29 of CGST Act]
  145. Manner of valuation prescribed in Rule 30 & 31 of CGST Rules
  146. Valuation of supply in case of supply of lottery, betting, gambling and horse racing (Rule 31A of CGST Rules)
  147. Value of supply in case of online gaming including online money gaming [ Rule 31B of CGST Act ]
  148. Value of supply of actionable claims in case of casino [ Rule 31C of CGST Rule ]
  149. Determination of value of supply - purchase or sale of foreign currency including money changing [Rule 32(2) of CGST Rules]
  150. Determination of value of supply - In relation to booking of tickets  for travel by air provided by an air travel agent [Rule 32(3) CGST Rules]
  151. Determination of value of supply in relation to Life Insurance business [Rule 32(4) of CGST Rules]
  152. A person dealing in second hand goods ( Margin Scheme) [Rule 32(5) of CGST Rules]
  153. A person dealing old and used motor vehicle (Margin Scheme) Rule 32(5) of CGST Rules
  154. Determination of value of redeemable vouchers/coupons/token [Rule 32(6) of CGST Rules]
  155. Determination of value of supply provided by notified class of services [Rule 32(7) of CGST rules]
  156. Value of supply in cases where Kerala Flood Cess is applicable [Rule 32A of CGST Rules]
  157. Value of supply in case of Pure Agent Concept in GST [Rule 33 of CGST Rules]
  158. Rate of exchange of currency, other than Indian rupees (Rule 34 of CGST Rules)
  159. Value of supply inclusive of GST (Rule 35 of CGST Rules)

  160. 8. GST - Input Tax Credit (ITC)

  161. Overview -Input Tax Credit Mechanism in GST
  162. Eligibility and Conditions for taking Input Tax Credit (ITC) [Section 16 of CGST Act]
  163. Apportionment of Input tax Credit (Section 17 of CGST Act)
  164. Block Credit - Motor Vehicle [section 17(5)(a),(aa),(ab) of CGST Act]
  165. Block credit - Use of services of Food, Catering, Vehicle Renting, Club, & Travel [Section 17(5)(b) of CGST Act]
  166. Block credit - Works contract services use construction of an immovable property (except plant & machinery) [section 17(5)(c)]
  167. Block Credit - Goods or Services or both received by a taxable person for construction of an immovable property (except plant or machinery) [Section 17(5)(d) of CGST Act]
  168. Block credit - Goods or Services or both on which tax has been paid under Composition Scheme [section 17(5)(e)]
  169. Block Credit - Goods or Services or both received by a non-resident taxable person except on goods imported by him [section 17(5)(f) & (fa)]
  170. Block Credit - Goods or services or both used for personal consumption [Section 17(5)(g)]
  171. Block Credit - Any tax paid in accordance with the provisions of sections 74, 129, and 130 [section 17(5)(i)]
  172. Block Credit - Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples [section 17(5)(h)]
  173. Availability Input Tax Credit - in special circumstances [Section 18 (1) & (2) of CGST Act]
  174. Eligibility of ITC where there is a change in the constitution of a registration taxable person - [Section 18(3)]
  175. Reversal of credit under special circumstances [Section 18(4) & (5)]
  176. Supply of Capital goods on which ITC has been claimed earlier [Section 18(6) of CGST Act]
  177. Manner of Taking ITC in respect of goods transfer for Job Work & Job work procedure [ section 19 & 143 of CGST Act]
  178. Manner of distribution & recovery of ITC by Input Service Distributor in GST [section 20 & 21 of CGST Act]
  179. Rule 42 - Manner of determination of ITC in respect of input & input services and reversal thereof
  180. Rule 43 - Manner of determination of ITC in respect of Capital goods and reversal thereof in certain cases
  181. Exempt Supplies for Rule 42 & 43

  182. 9. GST - Registration

  183. Registration under GST Law - General
  184. Compulsory registration in certain cases Section - 24
  185. Requirement & Condition for GST registration section 25
  186. Aadhaar authentication process in GST registration 
  187. Reset of Email Address and Mobile Phone Number of Authorized Signatory
  188. Concept of Aggregate Turnover in GST
  189. Applicable Threshold Limit
  190. Persons liable for registration Sec 22
  191. Persons not liable for registration [ Section - 23 ]
  192. Deemed registration Section - 26
  193. Amendment of Registration Section - 28
  194. Cancellation or Suspension of Registration in GST [ Section 29 ]
  195. Application & Procedure for cancellation
  196. Revocation of cancellation of registration [ Section 30 ]
  197. Procedure for Revocation of cancellation of registration
  198. Cancellation of GST Registration in Case of Death of Sole Proprietor
  199. Casual taxable person in GST
  200. Special provisions relating to casual taxable person and non-resident taxable person [ Section 27 ]
  201. Composition Scheme in GST - OLD

  202. 10. GST - Tax Invoice, Bill of Supply, Debit Notes, Credit Notes

  203. Introduction of Tax Invoice in GST
  204. Tax invoice In case of Supply Of taxable goods Section 31(1)
  205. Tax invoice issue or time limit In case of Supply Of services [section 31(2) read with Rule 47]
  206. Particulars of tax invoice [Section 31(1) & (2) read with Rule 46 of CGST]
  207. E-Invoice [ Rule 48 of CGST Rules ]
  208. Revision of Invoice in GST Sec 31(3)(a)
  209. Bill of Supply in GST us Section 31(3)(c)
  210. Receipt voucher in case of advance collection Sec 31(3)(d) & 31(3)(e)
  211. Issue of invoice & Payment voucher in case of reverse charge [Section 31(1) (f) & (g) & rule 52 of CGST Act]
  212. Issue of Invoice in case of continuous supply of goods or services Sec 31(4) & 31(5)
  213. Manner of issuing invoice
  214. Transportation of goods without issue of invoice [Delivery challan Rule 55 of CGST Rules]
  215. Goods Sent On Approval Basis Section 31(7)
  216. Prohibition of unauthorised collection of tax Section - 32 & Amount of tax to be indicated in tax invoice and other documents Section 33
  217. Credit Note in GST Sec 34(1) & 34(2)
  218. Debit Note in GST sec 34(3) & Sec 34(4)
  219. Tax invoice in Special Cases

  220. 11. GST - E-way Bill

  221. Requirement of E-way Bill, documents and Inspection of goods in movement
  222. E-way Bill - Generation
  223. Validity of E-way bill
  224. How to Generate E-way bill
  225. Acceptance/rejection and Cancellation of E-way bill
  226. Penalty of Non-Compliance of E-way bill rules
  227. Documents and devices to be carried by a persons-in-charge of a conveyance
  228. Exemption from generation e-way bill
  229. Inspection and verification of Goods, documents, and conveyance
  230. consolidated e-way bill
  231. Restriction of furnishing of E-Way Bill [Rule 138E]
  232. Intra-State movement of gold, precious stones, etc. and generation of e-way bills [ Rule 138F of CGST Rules ]

  233. 12. GST - Job Work

  234. Job work Procedure Section 143
  235. Furnishing details of challan
  236. Conditions and restrictions in respect of inputs and capital goods sent to the job worker
  237. Registration and ITC provisions in respect of job work

  238. 13. GST - Accounts and Records

  239. Accounts and Records in GST by Registered person [section 35(1)]
  240. Maintenance of accounts by registered persons Sec 35(1)
  241. Compulsory to maintained accounts & records by owner or operator of godown or warehouse and transporters Sec 35(2)
  242. Additional documents & records to be maintained by registered person Sec 35(3) read with rule 56
  243. Period of retention of accounts (section 36 of CGST Act)
  244. Obligation of registered persons towards the proper officer
  245. Procedure for Accounts & records maintained by registered person and auctioneer

  246. 14. GST - Returns

  247. Furnishing the details of outward supplies other than QRMP Section 37(1)
  248. Manner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return
  249. Rectification of return Section 37(3)
  250. Restrictions in furnishing of form GSTR-1 Section 37(4) & 37(5)
  251. Inward Supply Statement (GSTR-2A/GSTR-2) Section 38
  252. Furnishing of Return (GSTR-3) [Section 39(1) & (2) of CGST Act]
  253. Every registered person liable to deduct tax at source shall furnish Monthly Gst Return [Section 39(3)]
  254. Monthly GST Return Time Limit Section 39(4) to Section 39(11)
  255. Availment of input tax credit Section 41
  256. Annual return - Section 44
  257. Final Return (GSTR - 10) - Section 45
  258. Section 46 Notice To defaulters
  259. Late fee for Default in Furnishing Return - Section 47
  260. Goods and Service Tax Practitioners - [Section 48]
  261. Furnishing the details of outward supplies for QRMP
  262. Various types of return and due date

  263. 15. GST - TDS and TCS

  264. TCS Mechanism under GST - Section 52
  265. Collection of tax at source by Tea Board of India
  266. Collection of TCS by E-commerce operators
  267. Section 52(1) to 52(3) tax Collected at Source
  268. Return Provisions in respect of TCS Section 52(4) to 52(7)
  269. Other provisions in respect of TCS ( Section 52(8) to 52(15) )
  270. Form and manner of submission of statement of supplies through an e-commerce operator [ Rule 67 of CGST Rules ]
  271. Matching of details furnished by the e-commerce operator
  272. TDS Mechanism under GST - Section 51
  273. Conditions for deduction of TDS
  274. Rate & Value of supply for deduction of TDS
  275. Late fee, interest and penalty on deductor for various defaults in TDS
  276. TDS return & submission procedure

  277. 16. GST - Payment of Tax

  278. Introduction - Payment of Tax, Interest, Penalty and other amount
  279. Payment of tax, interest, penalty and other amounts through E-cash ledger - Section 49
  280. Payment by challan
  281. Payment of tax, interest, penalty and other amounts through E-Credit ledger Section 49
  282. Electronic Credit Ledger [ Rule 86 ]
  283. Condition and Restriction of utilisation of E-Credit Ledger
  284. Electronic Liability Ledger [Section 49(7)]
  285. Payment of GST - Other points
  286. Interest on delayed payment of tax [Section 50 of CGST ]
  287. Power of GST officer

  288. 17. GST - Refunds

  289. Introduction of GST Refund
  290. Refund of Tax [ Section 54(1) to (3) read with rule 89 of CGST Rules ]
  291. Documentary evidences required for filling of refund application [Section 54(4) read with Rule 89(2) of CGST Rule]
  292. Processing of Refund of Claim [ Section 54(5) & 54(7) ]
  293. Provisional refund to zero-rated supply of goods or services [section 54(6) of CGST Act read with rule 91 of CGST Rules]
  294. Calculation of refund of ITC in case of Zero-rated supply
  295. Withhold / Deduct the refund [Section 54(10) to (12) of CGST Act]
  296. Refund to Casual or Non resident taxable persons Section 54(13)
  297. Refund in Certain cases [ Section 55 ]
  298. Interest on Delay Refund [section 56 or CGST Act & Rule 94/ 96C of CGST Rules]
  299. Refund by the canteen stores Department (CSD)
  300. Refund of ITC on account of inverted duty structure
  301. Frequency of filing refund application
  302. Refund Application of IGST for supplies to SEZ to be filed only after matching of tax payment between GSTR 3B and GSTR-1
  303. Refund of IGST to international tourist
  304. Refund of IGST - Export of goods or services or both with payment of IGST [Rule 96 of CGST Rules]
  305. Consumer welfare Fund [section 57 read with rule 97 of CGST Rule]
  306. Export of goods or services  without payment of IGST against under LUT/Bond and claim refund of ITC [Rule 96A of CGST Rule]
  307. Refund of unutilized input tax credit of compensation cess availed on inputs in case where the final product is not subject to the levy of compensation cess
  308. Refund of TDS/TCS deposited in excess
  309. Refund to UN Bodies, Embassies, diplomats and other persons notified [Section 55 of CGST Act]
  310. Principal of unjust enrichment [ section 54(8) ]
  311. Determination of amount of refund in case of inverted duty structure
  312. What is the Deemed Export
  313. Procedure regarding procurement of supplies of goods from DTA by EOU Unit / EHTP Unit / STP Unit / BTP Unit under deemed export benefits under section 147 of CGST Act, 2017
  314. Refund claimed by the recipient of supplies regarded as deemed export
  315. Non relisation of export proceeds within FEMA time recovery of refund of unultilsed input tax credit of IGST paid on export of goods [Rule 96B of CGST Ruels]
  316. Fully electronic refund process in case of provisional refund 

  317. 18. GST - Assessment

  318. Self Assessment (Section 59)
  319. Provisional Assessment section 60
  320. Scrutiny Of Returns under GST Act. [ Sec. 61 of the CGST Act, 2017]
  321. Assessment of non-filers of returns Section 62
  322. Assessment of unregistered persons - section 63
  323. Summary assessment in certain special cases Section 64

  324. 19. GST - Audit

  325. Audit by tax authorities Section 65
  326. Special Audit Section 66
  327. Difference Between Audits under Section 65 and Section 66 of CGST Act

  328. 20. GST - Inspection, Search and Seizure

  329. Introduction - INSPECTION, SEARCH & SEIZURE
  330. Section 67 - Power of inspection, search and seizure
  331. Section 68 Inspection of Goods in Movement Read with RULE 138
  332. Section 70 Power to summon persons to give evidence and produce documents
  333. SECTION 71 Access to business premises
  334. Section 72 Officers to assist Proper Officers

  335. 21. GST - Arrest / Detention of Person

  336. Introduction - Arrest
  337. Power to Arrest - Section 69

  338. 22. GST - Detention / Attachment of Goods and Records

  339. Detention & Seizure of Goods/conveyance Section 129
  340. Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances [ Section 129]
  341. Manner and time for recovery of penalty under section 129 [Rule 144A]
  342. Manner of apportionment of amount realised from sale or dispose of goods or conveyance

  343. 23. GST - Demand and Recovery

  344. Demand in case other than fraud or any wilful-misstatement or suppression of facts [Section 73]
  345. Demand by reason of fraud or any wilfull-misstatement or suppression of facts [Section 74]
  346. Procedure for issue of SCN and Adjudication order [Section 73 & 74]
  347. General Provisions Relating To Determination of Tax [Section 75]
  348. TAX COLLECTED BUT NOT PAID TO GOVERNMENT [SECTION 76]
  349. TAX WRONGFULLY COLLECTED AND PAID TO CENTRAL GOVERNMENT OR STATE GOVERNMENT [SECTION 77]
  350. Tax Recovery Proceedings under existing Law (before GST) [Section 78]
  351. Tax Recovery Proceeding Under GST Law [Section 79]
  352. PAYMENT OF TAX AND OTHER AMOUNT IN INSTALMENTS [Section 80]
  353. TRANSFER OF PROPERTY TO BE VOID IN CERTAIN CASES [Section 81]
  354. Tax to be first charge on property & Provisional Attachment [Section 82 & Section 83]
  355. Continuation And Validation Of Certain Recovery Proceedings [Section 84]

  356. 24. GST - Liability to Pay in Certain Cases - Recovery of Dues

  357. Section 85 LIABILITY TO PAY IN CASE OF TRANSFER OF BUSINESS
  358. Section 86 Liability of Agent and Principal
  359. Section 87 LIABILITY TO PAY IN CASE OF AN AMALGAMATION/MERGER
  360. Section 88 LIABILITY IN CASE OF COMPANY IN LIQUIDATION
  361. Section 89 LIABILITY OF DIRECTORS OF PRIVATE COMPANY [SECTION 89 OF THE CGST ACT
  362. Section 90 LIABILITY OF PARTNERS OF FIRM TO PAY TAX
  363. Section 91 LIABILITY OF GUARDIANS, TRUSTEES ETC.
  364. Section 92 LIABILITY OF COURT OF WARDS ETC
  365. Section 93 SPECIAL PROVISIONS   REGARDING LIABILITY TO PAY TAX, INTEREST OR PENALTY IN CERTAIN CASES [SECTION 93 OF THE CGST ACT]
  366. Section 94 LIABILITY IN OTHER CASES

  367. 25. GST - Advance Rulings

  368. Advance Ruling Mechanism in GST
  369. Authority for advance ruling Section 96
  370. Application for advance ruling [Section 97]
  371. Questions outside the scope of Advance Rulings
  372. Procedure for filing to Advance Ruling Authority [Section 98]
  373. Appellate Authority for Advance Ruling Section 99
  374. Procedure for filing Appeal to Appellate Authority Section 100
  375. Orders of Appellate Authority [Section 101]
  376. Rectification of advance ruling SECTION 102
  377. Applicability of advance ruling [Section 103]
  378. Advance Ruling to be void in certain circumstances [Section 104]
  379. Powers of Authority, Appellate Authority and National Appellate Authority [Section 105]
  380. Constitution of National Appellate Authority for Advance Ruling [Section 101A]
  381. Appeal to National Appellate Authority [Section 101B]
  382. Manner of Pronouncement of advance ruling by National Appellate Authority [Section 101C]

  383. 26. GST - Appeal and Revision

  384. Appeal to the Appellate Authority Section 107
  385. Powers of Revisional Authority Section 108
  386. Constitution of the Appellate Tribunal and Benches thereof [ Section 109 ]
  387. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. [ Section 110 ]
  388. Procedure before Appellate Tribunal [Section 111]
  389. Appeals to Appellate Tribunal Section 112
  390. Orders of Appellate Tribunal Section 113
  391. Financial and administrative powers of President Section 114 & interest on refund of amount paid for admission of appeal Section 115
  392. Appearance by authorised representative Section 116
  393. Appeal to High Court Section 117
  394. Appeal to Supreme Court Section 118
  395. Appeal not to be filed in certain cases Section 120
  396. Non-appealable decisions and orders [Section 121]

  397. 27. GST - Offences and Prosecution

  398. Punishment for certain offences Section 132
  399.  Liability of officer & certain Person Section 133
  400. Offence by companies Section 137
  401. Presumption of Culpable Mental State Section 135 Relevance of statements under certain circumstances Section 136
  402. Compounding of an offence [ Section 138 ]

  403. 28. GST - Penalties

  404. Penalty for certain offences Section 122
  405. Penalty for failure to furnish information return Section 123 & Fine for failure to furnish statistics Section 124
  406. General Penalty / Residual Penalty Section 125
  407. General discipline relating to penalty Section 126
  408. Power to impose Penalty in certain case Section 127
  409. Power to waive penalty or fee or both section 128
  410. Confiscation of goods or conveyances and levy of penalty Section 130

  411. 29. GST - Transitional Provisions

  412. Migration Of existing taxpayers Section 139
  413. Transitional arrangements for input tax credit SECTION 140
  414. Transitional Provisions relating to job work, repairs etc Section 141
  415. Miscellaneous transitional provisions Section 142
  416. Transitional Provisions & its Summary

  417. 30. GST - Anti Profiteering

  418. Introduction - Anti-profiteering in GST law
  419. Antiprofiteering measure Section 171
  420. Statutory provisions of Antiprofiteering Authority
  421. Complaint redressal mechanism available to the consumer
  422. where can a consumer register his complaint for redressal

  423. 31. GST - MISCELLANEOUS

  424. Presumptions as to documents in certain cases Section 144
  425. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence Section 145
  426. Common Portal Section 146
  427. DEEMED EXPORTS [SECTION 147]
  428. Special procedure for Certain Processes [SECTION 148]
  429. GOODS AND SERVICE TAX COMPLIANCE RATING section 149
  430. Obligation to furnish information return Section 150
  431. POWER TO COLLECT Information & BAR ON DISCLOSURE OF INFORMATION [SECTIONS 151 & 152]
  432. Misc Provisions Section 153 , 154 , 155 , 157
  433. Persons deemed to be Public servants [Section 156]
  434. DISCLOSURE OF INFORMATION BY A PUBLIC SERVANT [SECTION 158]
  435. Consent based sharing of information furnished by taxable person [ Section 158A ]
  436. PUBLICATION OF INFORMATION IN RESPECT OF PERSONS IN CERTAIN CASES [SECTION 159]
  437. ASSESSMENT PROCEEDINGS, ETC. NOT TO BE INVALID ON CERTAIN GROUNDS [SECTION 160]
  438. RECTIFICATION OF ERRORS APPARENT ON THE FACE OF RECORD [SECTION 161]
  439. POWER OF GOVERNMENT TO MAKE RULES & REGULATIONS [SECTIONS 164 & 165]
  440. Delegation of powers Section 167
  441. POWER TO ISSUE INSTRUCTIONS OR DIRECTIONS (section 168)
  442. Power of Government to extend time limit in special circumstances Section 168A
  443. SERVICE OF NOTICE IN CERTAIN CIRCUMSTANCES [SECTION 169]
  444. Rounding up of tax [Section 170]
  445. Repeal and saving [Section 174]

  446. 32. Mega Exemptions / GST on Specific Sectors

  447. Exceptions related to Health Care [ Entry no. 74 & 74A ]
  448. Exemption related to Charitable Trust [ Entry No. 1, 60, & 80 ]
  449. Exemption related to Religious sector [ Entry No. 13 ]
  450. Exemption In Legal Sector [ Entry No. 45 ]
  451. Exemptions Related To Transportation of passengers [ Entry No. 15 & 17 ]
  452. Exemption related to transportation of goods [ Entry no. 18,19,19A,19B,20,21,21A, & 21B ]
  453. Exemption related to Services by way of giving on hire [ Entry No. 22 ]
  454. Exemption related To banking & financial Sector [Entry No. 27 &34 ]
  455. Exemption in education sector [ Entry No. 66 ]
  456. Exemption relating to Skill development services [Entry 69,70, & 71]
  457. Exemption in relation to Insurance sector [ Entry no. 28,29,29A,29B,35,36,36A,40 ]
  458. Exemption related To admission in entertainment / museum/ protected monument [ Entry no. 78,79,79A,81 ]
  459. Exemption To Agriculture sector [ Entry no. 24,24A,24B,54,55,55A,57 ]
  460. EXEMPTION IN SPORTS SECTOR [ Entry no. 9A,9AA,9AB,53,68,82,82A,82B ]
  461. Service by an unincorporated body or a non- profit entity [ Entry No. 77 & 77A ]
  462. Exemption in relation to Tour Operator services provided outside India [ Entry No. 54, 54A of IGST ]
  463. Exemption in relation to Renting of Immovable Property [ Entry No. 12 ]
  464. Exemption in relation to intermediary services [ Entry 39 & 39A]
  465. Exemption in relation to Transfer of Going concern [ Entry no. 2 ]
  466. Exemption in relation to services provided by government Entry 4, 5 & 6
  467. Exemption in relation to services by the government Entry 7 & 8
  468. Exemption in relation to services by the government Entry 9
  469. Exemption in relation to Services provided by government Exemption Entry 34A & 47
  470. Services provided by government Exemption Entry 61 ,62 & 63
  471. Exemption in relation to service By Government [Entry 42, 64, 65, 65A, & 65B,]
  472. Services provided by Specified Bodies [Entry 30,31,31A & 31B]
  473. Pure Services Provided to Government [Entry 3 & 3A]
  474. Other Services Provided to Government [ Entry No. 11A,16,19C,72]
  475. Leasing Services to Government Entry 41
  476. Exemption in Construction Sector [ Entry No. 10,10A,11,41A ]
  477. Other exempt services (Service by way of access to a Road or a Bridge on payment of toll charges) [ Entry no. 23 ]
  478. Other exempt services (Transmission or distribution of electricity by an electricity transmission or distribution utility) [ Entry No. 25 ]
  479. Other exempt services (Services provided by an incubatee) [Entry 44]
  480. Other exempt services (Services provided by an incubator recognized by BIRAC - biotechnology / medicine) [Entry no. 48]
  481. Other Exempt services [ Entry No. 24C,27A,37,38,,49,50,58,59,76 ]
  482. Business exhibition held outside India [ Entry no. 52 ]
  483. Other Exemption (Clarifications)
  484. Exemption under IGST Notification [ Entry No. 10,10F,10G,10H & 12AA, 42 ]
 
 
 

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