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GST Ready Reckoner
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1 - Important Definitions, terms, meaning and Scope
2 - GST - Levy and Collection
3 - Reverse Charge Mechanism (RCM)
4 - Composition Scheme
5 - GST - Time of Supply
6 - GST - Place of Supply
7 - GST - Valuation / Value of Supply
8 - GST - Input Tax Credit (ITC)
9 - GST - Registration
10 - GST - Tax Invoice, Bill of Supply, Debit Notes, Credit Notes
11 - GST - E-way Bill
12 - GST - Job Work
13 - GST - Accounts and Records
14 - GST - Returns
15 - GST - TDS and TCS
16 - GST - Payment of Tax
17 - GST - Refunds
18 - GST - Assessment
19 - GST - Audit
20 - GST - Inspection, Search and Seizure
21 - GST - Arrest / Detention of Person
22 - GST - Detention / Attachment of Goods and Records
23 - GST - Demand and Recovery
24 - GST - Liability to Pay in Certain Cases - Recovery of Dues
25 - GST - Advance Rulings
26 - GST - Appeal and Revision
27 - GST - Penalties
28 - GST - Transitional Provisions
29 - GST - Anti Profiteering
30 - GST - MISCELLANEOUS
31 - Mega Exemptions / GST on Specific Sectors
Chapters / List
1. Important Definitions, terms, meaning and Scope
Continuous journey
Agent
Export of services
Intermediary
Audit
online information and database access or retrieval services (OIDAR)
Business
Composite supply
Consideration
Continuous supply of goods
Continuous supply of services
Exempt Supply
Exempt Supply
Goods
Input Service Distributor
Local Authority
Mixed Supply
Non Taxable Supply
Person
Place of Business
Principal
Principal Supply
Removal
Reverse Charge
Services
Taxable Supply
Voucher
Works Contract
Supply
Related Person
Zero rated supply
Distinct Persons
2. GST - Levy and Collection
Legislative Framework
Title of the CGST Act its scope and applicability.
The Meaning and Scope of Supply - Section 7
Supply Includes Without Consideration -Section 7(1)(c) Schedule I
Activity or Transaction - Section 7(1A) read with Schedule II - whether it is Supply of Goods or Services
Activities or Transaction Excluded from Supply - Section 7 Schedule III
Supply in the Course or Furtherance of Business
Composite Supply Section 8(a)
Mixed Supply Section 8(b)
Bundle Supply
Consideration for Supply
LEVY AND COLLECTION Section 9(1) & 9(2)
Concept of Aggregate Turnover in GST
POWER TO GRANT EXEMPTION FROM TAX SEC 11
3. Reverse Charge Mechanism (RCM)
Reverse Charge Mechanism in GST- Basic Section 9
Goods & services Notified under Reverse Charge under Section 9(3)
Reverse Charge Mechanism in GST- Purchase form Unregistered Person section 9(4)
Reverse Charge Mechanism in GST- E-Commerce Operator section 9(5)
Reverse Charge Mechanism in GST- Real Estate Sector
Reverse Charge Mechanism in GST- Cross Border Transaction
Reverse Charge Mechanism in GST - Self Invoicing
Reverse charge mechanism -Compliance
4. Composition Scheme
Composition Scheme in GST
option for the Composition Levy
Mandatory to file a Stock Intimation
Persons not eligible for composition scheme
Effective date of composition levy
Withdrawal from the composition levy scheme and procedure thereafter
Action for contravention of any provisions of composition levy
Composition scheme For Goods & services
returns to be filed by a Composition taxpayer
Aggregate turnover under composition levy
Turnover in State or turnover in Union territory under composition levy
Compliances from ITC reversal in respect of stock in case of composition levy
5. GST - Time of Supply
Time of Supply of Goods - Basic sec 12
Time of Supply of Goods – Under Forward charge
Time of Supply of Goods – Under Reverse Charges
Time of Supply of Goods – Voucher
Time of Supply of Goods – Residual provision
Time of Supply of Goods – Addition in value
Time of Supply of Services - Basic Sec 13
Time of Supply of Services – Forward Charge
Time of Supply of Services- Under Reverse Charge
Time of Supply of Services - Voucher
Time of Supply of Services – Residual provision
Time of Supply of Services – Addition in value
Change in Rate of Tax Sec 14
6. GST - Place of Supply
Introduction to IGST and Meaning of Place of Supply
Determination of Place of supply of Goods - Sec 10(1) & 10(2)
Determination of Place of supply of Goods imported into, or exported from Indian Sec-11
Determination of Place of supply of Services in India - General Provision [Sec. 12(2)]
Determination of Place of supply of Services in India - Specific Provision Sec -12(3) to Sec - 12(14)
POS - Services in relation to an immovable property (within India) [Sec. 12(3)]
POS - Restaurant service, personal grooming/fitness/beauty and health services (within India) [Sec. 12(4)]
POS - Training and performance appraisal services (within India) [Sec. 12(5)]
POS - Services by way of admission to events/amusement park/other places (within India) [Sec. 12(6)]
POS - services in ration to Organisation of events (within India) [Sec. 12(7)]
POS - services in relation to transportation of goods including mails or courier (within India) [Sec. 12(8)]
POS - Services in relation to passenger transportation services (within India) [Sec. 12(9)]
POS - Services in relation to services on board a conveyance (within India) [Sec. 12(10)]
POS - Services in relation to telecommunication services (within India) [Sec. 12(11)]
POS - Services in relation to Banking and other financial services (within India) [Sec. 12(12)]
POS - Services in relation to insurance services (within India) [Sec. 12(13)]
POS - Services in relation to Advertisement Services to Specified services (within India) [Sec. 12(14)]
Determination of Place of supply of services where location of supplier or location of recipient is outside India - General Provision [sec. 13(2)]
Determination of Place of supply of services where location of supplier or location of recipient is outside India - Specific Provision
POS - Services is related Performance based services (Where either the supplier or the recipient is located outside India) [Sec. 13(3)]
POS - Services in relation to immovable property (Where either the supplier or the recipient is located outside India) [Sec. 13(4)]
POS - Services in relation to admission to or organization of events etc. (Where either the supplier or the recipient is located outside India) [Sec. 13(5)]
POS - Services in relation to Banking and financial services (Where either the supplier or the recipient is located outside India) Sec. 13(8)(a)
POS - Services in relation to Intermediary services (Where either the supplier or the recipient is located outside India) Sec. 13(8)(b)
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) Sec. 13(8)(c)
POS - Services in relation to Transportation of goods (Where either the supplier or the recipient is located outside India) Sec. 13(9)
POS - Passenger transportation services (Where either the supplier or the recipient is located outside India) Sec. 13(10)
POS - Services on Board a conveyance (Where either the supplier or the recipient is located outside India) Sec. 13(11)
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) Sec. 13(12)
Place of supply in case of Certain Notified Services (Where either the supplier or the recipient is located outside India) Sec. 13(13)
7. GST - Valuation / Value of Supply
Value of Taxable Supply Sec 15 to Sec 15(5)
Discount or incentive given before or at the time of supply
Determination of Value of Supply when consideration is not solely in money [Rule 27 of CGST rules]
Determination Value of supply between distinct and related persons (inter - unit supply), other than through an agents [Rule 28 of CGST Rules]
Determination of Value of supply of goods made or received through an agent [Rule 29 of CGST Act]
Manner of valuation prescribed in Rule 30 & 31 of CGST Rules
Valuation of supply in case of supply of lottery, betting, gambling and horse racing (Rule 31A of CGST Rules)
Determination of value of supply - purchase or sale of foreign currency including money changing [Rule 32(2) of CGST Rules]
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]
Determination of value of supply in relation to Life Insurance business [Rule 32(4) of CGST Rules]
A person dealing in second hand goods ( Margin Scheme) [Rule 32(5) of CGST Rules]
A person Supply of old and used motor vehicle ( Margin Scheme)
Determination of value of redeemable vouchers/coupons/token [Rule 32(6) of CGST Rules]
Determination of value of supply provided by notified class of services [Rule 32(7) of CGST rules]
Value of supply in cases where Kerala Flood Cess is applicable [Rule 32A of CGST Rules]
Value of supply in case of Pure Agent Concept in GST [Rule 33 of CGST Rules]
Rate of exchange of currency, other than Indian rupees (Rule 34 of CGST Rules)
Value of supply inclusive of GST (Rule 35 of CGST Rules)
8. GST - Input Tax Credit (ITC)
Overview -Input Tax Credit Mechanism in GST
Eligibility and Conditions for taking Input Tax Credit (ITC) [Section 16 of CGST Act]
Apportionment of Input tax Credit (Section 17 of CGST Act)
Block Credit - Motor Vehicle [section 17(5)(a),(aa),(ab) of CGST Act]
Block credit - Use of services of Food, Catering, Vehicle Renting, Club, & Travel [Section 17(5)(b) of CGST Act]
Block credit - Works contract services use construction of an immovable property (except plant & machinery) [section 17(5)(c)]
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]
Block credit - Goods or Services or both on which tax has been paid under Composition Scheme [section 17(5)(e)]
Block Credit - Goods or Services or both received by a non-resident taxable person except on goods imported by him [section 17(5)(f)]
Block Credit - Goods or services or both used for personal consumption [Section 17(5)(g)]
Block Credit - Any tax paid in accordance with the provisions of sections 74, 129, and 130 [section 17(5)(i)]
Block Credit - Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples [section 17(5)(h)]
Availability Input Tax Credit - in special circumstances [Section 18 (1) & (2) of CGST Act]
Eligibility of ITC where there is a change in the constitution of a registration taxable person - [Section 18(3)]
Reversal of credit under special circumstances [Section 18(4) & (5)]
Supply of Capital goods on which ITC has been claimed earlier [Section 18(6) of CGST Act]
Manner of Taking ITC in respect of goods transfer for Job Work & Job work procedure [ section 19 & 143 of CGST Act]
Manner of distribution & recovery of ITC by Input Service Distributor in GST [section 20 & 21 of CGST Act]
Rule 42 - Manner of determination of ITC in respect of input & input services and reversal thereof
Rule 43 - Manner of determination of ITC in respect of Capital goods and reversal thereof in certain cases
9. GST - Registration
Registration under GST Law - General
Compulsory registration in certain cases Section - 24
Requirement & Condition for GST registration section - 25
Applicable Threshold Limit
Persons liable for registration Sec 22
Persons not liable for registration Section - 23
Deemed registration Section - 26
Amendment of Registration Section - 28
Cancellation or Suspension of Registration in GST Sec - 29
Application & Procedure for cancellation
Revocation of cancellation of registration Sec - 30
Procedure for Revocation of cancellation of registration
Cancellation of GST Registration in Case of Death of Sole Proprietor
Casual taxable person in GST
Special provisions relating to casual taxable person and non-resident taxable person Sec - 27
Composition Scheme in GST - OLD
10. GST - Tax Invoice, Bill of Supply, Debit Notes, Credit Notes
Tax Invoice in GST Sec - 31
Tax invoice In case of Supply Of taxable goods Section 31(1)
Tax invoice issue or time limit In case of Supply Of services [section 31(2) read with Rule 47]
Particulars of tax invoice [Section 31(1) & (2) read with Rule 46 of CGST]
E-Invoice
Revision of Invoice in GST Sec 31(3)(a)
Bill of Supply in GST us Section 31(3)(c)
Receipt voucher in case of advance collection Sec 31(3)(d) & 31(3)(e)
Issue of invoice & Payment voucher in case of reverse charge [Section 31(1) (f) & (g) & rule 52 of CGST Act]
Issue of Invoice in case of continuous supply of goods or services Sec 31(4) & 31(5)
Manner of issuing invoice
Transportation of goods without issue of invoice [Delivery challan Rule 55 of CGST Rules]
Goods Sent On Approval Basis Section 31(7)
Prohibition of unauthorised collection of tax Section - 32 & Amount of tax to be indicated in tax invoice and other documents Section 33
Credit Note in GST Sec 34(1) & 34(2)
Debit Note in GST sec 34(3) & Sec 34(4)
Tax invoice in Special Cases
11. GST - E-way Bill
Requirement of E-way Bill, documents and Inspection of goods in movement
E-way Bill - Generation
Validity of E-way bill
How to Generate E-way bill
Acceptance/rejection and Cancellation of E-way bill
Penalty of Non-Compliance of E-way bill rules
Documents and devices to be carried by a persons-in-charge of a conveyance
Exemption from generation e-way bill
Inspection and verification of Goods, documents, and conveyance
consolidated e-way bill
Restriction of furnishing of E-Way Bill [Rule 138E]
12. GST - Job Work
Job work Procedure Section 143
Furnishing details of challan
13. GST - Accounts and Records
Accounts and Records in GST by Registered person [section 35(1)]
Maintenance of accounts by registered persons Sec 35(1)
Compulsory to maintained accounts & records by owner or operator of godown or warehouse and transporters Sec 35(2)
Additional documents & records to be maintained by registered person Sec 35(3)
Period of retention of accounts (section 36 of CGST Act)
Obligation of registered persons towards the proper officer
Procedure for Accounts & records maintained by registered person and auctioneer
14. GST - Returns
Furnishing the details of outward supplies other than QRMP Section 37(1)
Rectification of return Section 37(3)
Restrictions in furnishing of form GSTR-1 Section 37(4) & 37(5)
Inward Supply Statement (GSTR-2A/GSTR-2) Section 38
Furnishing of Return (GSTR-3) [Section 39(1) & (2) of CGST Act]
Every registered person liable to deduct tax at source shall furnish Monthly Gst Return [Section 39(3)]
Monthly GST Return Time Limit Section 39(4) to Section 39(11)
Availment of input tax credit Section 41
Annual return - Section 44
Final Return - Section 45
Section 46 Notice To defaulters
Late fee for Default in Furnishing Return - Section 47
Goods and Service Tax Practitioners - [Section 48]
Furnishing the details of outward supplies for QRMP
Various types of return and due date
15. GST - TDS and TCS
TCS Mechanism under GST - Section 52
Collection of tax at source by Tea Board of India
Collection of TCS by E-commerce operators
Section 52(1) to 52(3) tax Collected at Source
Return Provisions in respect of TCS Section 52(4) to 52(7)
Other provisions in respect of TCS ( Section 52(8) to 52(15) )
Form and manner of submission of statement of supplies through an e-commerce operator
Matching of details furnished by the e-commerce operator
TDS Mechanism under GST - Section 51
Conditions for deduction of TDS
Rate & Value of supply for deduction of TDS
Late fee, interest and penalty on deductor for various defaults in TDS
TDS return & submission procedure
16. GST - Payment of Tax
Introduction - Payment of Tax, Interest, Penalty and other amount
Payment of tax, interest, penalty and other amounts through E-cash ledger - Section 49
Payment by challan
Payment of tax, interest, penalty and other amounts through E-Credit ledger Section 49
Condition and Restriction of utilisation of E-Credit Ledger
Electronic Liability Ledger [Section 49(7)]
Payment of GST - Other points
Section 50 of GST – Interest on delayed payment of tax
Power of GST officer
17. GST - Refunds
Introduction of GST Refund
Refund u/s Section 54
Documents required for filling of refund to Exporter of goods and/or services, or both [Rule 89 of CGST Rule] read With Section 54(3)
Section 54(4) Documentary Evidence for Refund
Provisional refund to zero-rated supply of goods or services [section 54(6) of CGST Act read with rule 91 of CGST Rules]
Calculation of refund of ITC in case of Zero-rated supply
Withhold / Deduct the refund [Section 54(10) to (12) of CGST Act]
Refund to Casual or Non resident taxable persons Section 54(13)
Section 55 Refund in Certain cases
Interest on Delay Refund [section 56 or CGST Act & Rule 94 of CGST Rules]
Refund by the canteen stores Department
Refund of ITC on account of inverted duty structure
Frequency of filing refund application
Refund Application of IGST for supplies to SEZ to be filed only after matching of tax payment between GSTR 3B and GSTR-1
Refund of IGST to international tourist
Refund of IGST - Export of goods or services or both with payment of IGST [Rule 96 of CGST Rules]
Consumer welfare Fund [section 57 read with rule 97 of CGST Rule]
Export of goods or services without payment of IGST against under LUT/Bond and claim refund of ITC [Rule 96A of CGST Rule]
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
Refund of TDS/TCS deposited in excess
Refund to UN Bodies, Embassies, diplomats and other persons notified [Section 55 of CGST Act]
Principal of unjust enrichment
Determination of amount of refund in case of inverted duty structure
What is the Deemed Export
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
Refund claimed by the recipient of supplies regarded as deemed export
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]
18. GST - Assessment
Self Assessment (Section 59)
Provisional Assessment section 60
Scrutiny Of Returns under GST Act. [ Sec. 61 of the CGST Act, 2017]
Assessment of non-filers of returns Section 62
Assessment of unregistered persons - section 63
Summary assessment in certain special cases Section 64
19. GST - Audit
Audit by tax authorities Section 65
Special Audit Section 66
Difference Between Audits under Section 65 and Section 66 of CGST Act
20. GST - Inspection, Search and Seizure
Introduction - INSPECTION, SEARCH & SEIZURE
Section 67 - Power of inspection, search and seizure
Section 68 Inspection of Goods in Movement Read with RULE 138
Section 70 Power to summon persons to give evidence and produce documents
SECTION 71 Access to business premises
Section 72 Officers to assist Proper Officers
21. GST - Arrest / Detention of Person
Introduction - Arrest
Power to Arrest - Section 69
22. GST - Detention / Attachment of Goods and Records
Detention & Seizure of Goods/conveyance Section 129
Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances [ Section 129]
Manner and time for recovery of penalty under section 129 [Rule 144A]
Manner of apportionment of amount realised from sale or dispose of goods or conveyance
23. GST - Demand and Recovery
Demand in case other than fraud or any wilful-misstatement or suppression of facts [Section 73]
Demand by reason of fraud or any wilfull-misstatement or suppression of facts [Section 74]
Procedure for issue of SCN and Adjudication order [Section 73 & 74]
GENERAL PROVISIONS RELATING TO DETERMINATION OF TAX [Section 75]
TAX COLLECTED BUT NOT PAID TO GOVERNMENT [SECTION 76]
TAX WRONGFULLY COLLECTED AND PAID TO CENTRAL GOVERNMENT OR STATE GOVERNMENT [SECTION 77]
Tax Recovery Proceedings under existing Law (before GST) [Section 78]
Tax Recovery Proceeding Under GST Law [Section 79]
PAYMENT OF TAX AND OTHER AMOUNT IN INSTALMENTS [Section 80]
TRANSFER OF PROPERTY TO BE VOID IN CERTAIN CASES [Section 81]
Tax to be first charge on property & Provisional Attachment [Section 82 & Section 83]
CONTINUATION AND VALIDATION OF CERTAIN RECOVERY PROCEEDINGS [Section 84]
24. GST - Liability to Pay in Certain Cases - Recovery of Dues
Section 85 LIABILITY TO PAY IN CASE OF TRANSFER OF BUSINESS
Section 86 Liability of Agent and Principal
Section 87 LIABILITY TO PAY IN CASE OF AN AMALGAMATION/MERGER
Section 88 LIABILITY IN CASE OF COMPANY IN LIQUIDATION
Section 89 LIABILITY OF DIRECTORS OF PRIVATE COMPANY [SECTION 89 OF THE CGST ACT
Section 90 LIABILITY OF PARTNERS OF FIRM TO PAY TAX
Section 91 LIABILITY OF GUARDIANS, TRUSTEES ETC.
Section 92 LIABILITY OF COURT OF WARDS ETC
Section 93 SPECIAL PROVISIONS REGARDING LIABILITY TO PAY TAX, INTEREST OR PENALTY IN CERTAIN CASES [SECTION 93 OF THE CGST ACT]
Section 94 LIABILITY IN OTHER CASES
25. GST - Advance Rulings
Advance Ruling Mechanism in GST
Authority for advance ruling Section 96
Application for advance ruling Section 97
Questions outside the scope of Advance Rulings
Procedure for filing to Advance Ruling Authority Section 98
Appellate Authority for Advance Ruling Section 99
Procedure for filing Appeal to Appellate Authority Section 100
Orders of Appellate Authority Section 101
Rectification of advance ruling SECTION 102
Applicability of advance ruling Section 103
Advance Ruling to be void in certain circumstances Section 104
Powers of Authority and Appellate Authority Section 105
26. GST - Appeal and Revision
Appeal to the Appellate Authority Section 107
Powers of Revisional Authority Section 108
Constitution of the Appellate Tribunal and Benches thereof Section 109
President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. Section 110
Procedure before Appellate Tribunal Section 111
Appeals to Appellate Tribunal Section 112
Orders of Appellate Tribunal Section 113
Financial and administrative powers of President Section 114 & interest on refund of amount paid for admission of appeal Section 115
Appearance by authorised representative Section 116
Appeal to High Court Section 117
Appeal to Supreme Court Section 118
Appeal not to be filed in certain cases Section 120
27. GST - Penalties
Penalty for certain offences Section 122
Penalty for failure to furnish information return Section 123 & Fine for failure to furnish statistics Section 124
General Penalty / Residual Penalty Section 125
General discipline relating to penalty Section 126
Power to impose Penalty in certain case Section 127
Power to waive penalty or fee or both section 128
Confiscation of goods or conveyances and levy of penalty Section 130
Punishment for certain offences Section 132
Liability of officer & certain Person Section 133
Presumption of Culpable Mental State Section 135 Relevance of statements under certain circumstances Section 136
Offence by companies Section 137
Compounding of an offence Section 138
28. GST - Transitional Provisions
Migration Of existing taxpayers Section 139
Transitional arrangements for input tax credit SECTION 140
transitional Provisions relating to job work, repairs etc Section 141
Miscellaneous transitional provisions Section 142
Transitional Provisions & its Summary
29. GST - Anti Profiteering
Antiprofiteering measure Section 171
statutory provisions of Antiprofiteering Authority
Complaint redressal mechanism available to the consumer
where can a consumer register his complaint for redressal
30. GST - MISCELLANEOUS
Presumptions as to documents in certain cases Section 144
Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence Section 145
Common Portal Section 146
DEEMED EXPORTS [SECTION 147]
SPECIAL PROCEDURE FOR CERTAIN PROCESSES [SECTION 148]
GOODS AND SERVICE TAX COMPLIANCE RATING section 149
Obligation to furnish information return Section 150
POWER TO COLLECT Information & BAR ON DISCLOSURE OF INFORMATION [SECTIONS 151 & 152]
Persons deemed to be Public servants [Section 156]
DISCLOSURE OF INFORMATION BY A PUBLIC SERVANT [SECTION 158]
Consent based sharing of information furnished by taxable person Section 158A
PUBLICATION OF INFORMATION IN RESPECT OF PERSONS IN CERTAIN CASES [SECTION 159]
ASSESSMENT PROCEEDINGS, ETC. NOT TO BE INVALID ON CERTAIN GROUNDS [SECTION 160]
RECTIFICATION OF ERRORS APPARENT ON THE FACE OF RECORD [SECTION 161]
POWER OF GOVERNMENT TO MAKE RULES & REGULATIONS [SECTIONS 164 & 165]
POWER TO ISSUE INSTRUCTIONS OR DIRECTIONS (section 168)
Power of Government to extend time limit in special circumstances Section 168A
SERVICE OF NOTICE IN CERTAIN CIRCUMSTANCES [SECTION 169]
Rounding up of tax [Section 170]
Repeal and saving [Section 174]
31. Mega Exemptions / GST on Specific Sectors
Exceptions related to Health Care
Exemption related to Charitable Trust
Exemption related to Religious sector
Exemption In Legal Sector
Exemptions Related To Transportation of passengers
Exemption related to transportation of goods
Exemption related to Services by way of giving on hire
Exemption related To banking & financial Sector
Exemption in education sector
Exemption in relation to Insurance sector
Exemption related To entertainment / museum
Exemption To Agriculture sector
EXEMPTION IN SPORTS SECTOR
Exemption in relation to services provided by government Entry 4, 5 & 6
Exemption in relation to services by the government Entry 7 & 8
Exemption in relation to services by the government Entry 9
Exemption in relation to Services provided by government Exemption Entry 34A & 47
Services provided by government Exemption Entry 61 ,62 & 63
Exemption in relation to service By Government Entry 65 & 74 A
Services provided by Specified Bodies
Pure Services Provided to Government Entry 3 & 3A
Other Services Provided to government
Leasing Services to Government Entry 41 & 43
Exemption in Construction Sector
Other exempt services (Service by way of access to a Road or a Bridge on payment of toll charges)
Other exempt services (Transmission or distribution of electricity by an electricity transmission or distribution utility)
Other exempt services (Services provided by an incubatee) Entry 44
Other exempt services (Services provided by an incubator recognized by BIRAC - biotechnology / medicine) Entry 48
Other Exempt services
Other Exemption (Clarifications)
F
: GST on penalty for late delivery of goods
F
: Adjudication by Audit Officer
F
: Service Tax on Printing Sarees
F
: Input & OutPut Tax on Susidised Casnteen
F
: ITR pending for processing & incorrect response to confirm/revise clai...
F
: Classication of Goods or Service
F
: monetary limit for issuance of SCN
F
: VALUE OF TAXABLE SUPPLY
H
: Exemption u/s 11(1)(a) and Section 11(2) for Deemed income u/s 11(3) -...
H
: Applicability of GST Act - works contract commenced prior to 01.07.201...
H
: Penalty u/s. 271F - non- filing of ITR - Reasonable cause for failure ...
F
: DOUBT ON WORKS CONTRACT INPUT
F
: Inclusion of RCM while calculating refund for inverted duty structure
A
: Birds-Eye View of the Concept of Permanent Establishment
N
: Amendment in Import Policy Condition 6 (Pet Coke) under Chapter 27 of ...
A
: QUASI JUDICIAL ORDERS-INTEGRITY & STABILITY
A
: Directed the AO to allow cross examination of witness by the assessee
A
: RECENT DEVELOPMENTS IN GST
A
: No excise duty demand on differential value of stock of finished or se...
A
: INCOME TAX RATE FOR AY 2023 - 24 UNDER OLD TAX REGIME AND NEW TAX REGIME
H
: Reopening of assessment u/s 147 - notice issued u/s 148A(b) - non avai...
H
: Penalty u/s 271(1)(c) - Interest as obtained through interest bearing ...
H
: Enhancement of income - Exercise of power by the CIT(A) u/s 251 - intr...
H
: Long-term capital gains - receipts by the assessee as per the consent ...
H
: Penalty u/s. 271B - assessee had not filed audit report - Only a quali...
H
: Transfer of case - order u/s 127 - a valid order u/s 127 which is requ...
H
: Oppression and Mismanagement - Transfer of Shares - allotment of share...
H
: Restoration of the name of the Company - The Appellant Company has fai...
H
: Dissolution of Corporate Debtor - The Insolvency Resolution Process un...
H
: CIRP - Objection to the Resolution Plan approved by the Committee of C...
Income Tax Act, 1961
Income Tax Rules, 1962
Income Declaration Scheme
Income Declaration Scheme 2016
Circulars & Clarifications on Income Declaration Scheme
Black Money ..... Act, 2015
Black Money ..... Rules, 2015
Black Money ..... Notified Dates
Notifications
Circulars
All - Circulars & Instructions
Circulars
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