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

  2. Continuous journey
  3. Agent
  4. Export of services
  5. Intermediary
  6. Audit
  7. online information and database access or retrieval services (OIDAR)
  8. Business
  9. Composite supply
  10. Consideration
  11. Continuous supply of goods
  12. Continuous supply of services
  13. Exempt Supply 
  14. Exempt Supply
  15. Goods
  16. Input Service Distributor
  17. Local Authority
  18. Mixed Supply
  19. Non Taxable Supply 
  20. Person
  21. Place of Business
  22. Principal
  23. Principal Supply
  24. Removal
  25. Reverse Charge
  26. Services
  27. Taxable Supply
  28. Voucher
  29. Works Contract
  30. Supply
  31. Related Person
  32. Zero rated supply
  33. Distinct Persons

  34. 2. GST - Levy and Collection

  35. Legislative Framework
  36. Title of the CGST Act its scope and applicability.
  37. The Meaning and Scope of Supply - Section 7
  38. Supply Includes Without Consideration -Section 7(1)(c) Schedule I
  39. Activity or Transaction - Section 7(1A) read with Schedule II - whether it is Supply of Goods or Services
  40. Activities or Transaction Excluded from Supply - Section 7 Schedule III
  41. Supply in the Course or Furtherance of Business
  42. Composite Supply Section 8(a)
  43. Mixed Supply Section 8(b)
  44. Bundle Supply
  45. Consideration for Supply
  46. LEVY AND COLLECTION Section 9(1) & 9(2)
  47. Concept of Aggregate Turnover in GST
  48. POWER TO GRANT EXEMPTION FROM TAX SEC 11

  49. 3. Reverse Charge Mechanism (RCM)

  50. Reverse Charge Mechanism in GST- Basic Section 9
  51. Goods & services Notified under Reverse Charge under Section 9(3)
  52. Reverse Charge Mechanism in GST- Purchase form Unregistered Person section 9(4)
  53. Reverse Charge Mechanism in GST- E-Commerce Operator section 9(5)
  54. Reverse Charge Mechanism in GST- Real Estate Sector
  55. Reverse Charge Mechanism in GST- Cross Border Transaction
  56. Reverse Charge Mechanism in GST - Self Invoicing
  57. Reverse charge mechanism -Compliance

  58. 4. Composition Scheme

  59. Composition Scheme in GST
  60. option for the Composition Levy
  61. Mandatory to file a Stock Intimation
  62. Persons not eligible for composition scheme
  63. Effective date of composition levy
  64. Withdrawal from the composition levy scheme and procedure thereafter
  65. Action for contravention of any provisions of composition levy
  66. Composition scheme For Goods & services
  67. returns to be filed by a Composition taxpayer
  68. Aggregate turnover under composition levy
  69. Turnover in State or turnover in Union territory under composition levy
  70. Compliances from ITC reversal in respect of stock in case of composition levy

  71. 5. GST - Time of Supply

  72. Time of Supply of Goods - Basic sec 12
  73. Time of Supply of Goods – Under Forward charge
  74. Time of Supply of Goods – Under Reverse Charges
  75. Time of Supply of Goods – Voucher
  76. Time of Supply of Goods – Residual provision
  77. Time of Supply of Goods – Addition in value
  78. Time of Supply of Services - Basic Sec 13
  79. Time of Supply of Services – Forward Charge
  80. Time of Supply of Services- Under Reverse Charge
  81. Time of Supply of Services - Voucher
  82. Time of Supply of Services – Residual provision
  83. Time of Supply of Services – Addition in value
  84. Change in Rate of Tax Sec 14

  85. 6. GST - Place of Supply

  86. Introduction to IGST and Meaning of Place of Supply
  87. Determination of Place of supply of Goods - Sec 10(1) & 10(2)
  88. Determination of Place of supply of Goods imported into, or exported from Indian Sec-11
  89. Determination of Place of supply of Services in India - General Provision [Sec. 12(2)]
  90. Determination of Place of supply of Services in India - Specific Provision Sec -12(3) to Sec - 12(14)
  91. POS - Services in relation to an immovable property (within India) [Sec. 12(3)]
  92. POS - Restaurant service, personal grooming/fitness/beauty and health services (within India) [Sec. 12(4)]
  93. POS - Training and performance appraisal services (within India) [Sec. 12(5)]
  94. POS - Services by way of admission to events/amusement park/other places (within India) [Sec. 12(6)]
  95. POS - services in ration to Organisation of events (within India) [Sec. 12(7)]
  96. POS - services in relation to transportation of goods including mails or courier (within India) [Sec. 12(8)]
  97. POS - Services in relation to passenger transportation services (within India) [Sec. 12(9)]
  98. POS - Services in relation to services on board a conveyance (within India) [Sec. 12(10)]
  99. POS - Services in relation to telecommunication services (within India) [Sec. 12(11)]
  100. POS - Services in relation to Banking and other financial services (within India) [Sec. 12(12)]
  101. POS - Services in relation to insurance services (within India) [Sec. 12(13)]
  102. POS - Services in relation to Advertisement Services to Specified services (within India) [Sec. 12(14)]
  103. Determination of Place of supply of services where location of supplier or location of recipient is outside India - General Provision [sec. 13(2)]
  104. Determination of Place of supply of services where location of supplier or location of recipient is outside India - Specific Provision
  105. POS - Services is related Performance based services (Where either the supplier or the recipient is located outside India) [Sec. 13(3)]
  106. POS - Services in relation to immovable property (Where either the supplier or the recipient is located outside India) [Sec. 13(4)]
  107. 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)]
  108. POS - Services in relation to Banking and financial services (Where either the supplier or the recipient is located outside India) Sec. 13(8)(a)
  109. POS - Services in relation to Intermediary services (Where either the supplier or the recipient is located outside India) Sec. 13(8)(b)
  110. 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)
  111. POS - Services in relation to Transportation of goods (Where either the supplier or the recipient is located outside India) Sec. 13(9)
  112. POS - Passenger transportation services (Where either the supplier or the recipient is located outside India) Sec. 13(10)
  113. POS - Services on Board a conveyance (Where either the supplier or the recipient is located outside India) Sec. 13(11)
  114. 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)
  115. Place of supply in case of Certain Notified Services (Where either the supplier or the recipient is located outside India) Sec. 13(13)

  116. 7. GST - Valuation / Value of Supply

  117. Value of Taxable Supply Sec 15 to Sec 15(5)
  118. Discount or incentive given before or at the time of supply
  119. Determination of Value of Supply when consideration is not solely in money [Rule 27 of CGST rules]
  120. Determination Value of supply between distinct and related persons (inter - unit supply), other than through an agents [Rule 28 of CGST Rules]
  121. Determination of Value of supply of goods made or received through an agent [Rule 29 of CGST Act]
  122. Manner of valuation prescribed in Rule 30 & 31 of CGST Rules
  123. Valuation of supply in case of supply of lottery, betting, gambling and horse racing (Rule 31A of CGST Rules)
  124. Determination of value of supply - purchase or sale of foreign currency including money changing [Rule 32(2) of CGST Rules]
  125. 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]
  126. Determination of value of supply in relation to Life Insurance business [Rule 32(4) of CGST Rules]
  127. A person dealing in second hand goods ( Margin Scheme) [Rule 32(5) of CGST Rules]
  128. A person Supply of old and used motor vehicle ( Margin Scheme)
  129. Determination of value of redeemable vouchers/coupons/token [Rule 32(6) of CGST Rules]
  130. Determination of value of supply provided by notified class of services [Rule 32(7) of CGST rules]
  131. Value of supply in cases where Kerala Flood Cess is applicable [Rule 32A of CGST Rules]
  132. Value of supply in case of Pure Agent Concept in GST [Rule 33 of CGST Rules]
  133. Rate of exchange of currency, other than Indian rupees (Rule 34 of CGST Rules)
  134. Value of supply inclusive of GST (Rule 35 of CGST Rules)

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

  136. Overview -Input Tax Credit Mechanism in GST
  137. Eligibility and Conditions for taking Input Tax Credit (ITC) [Section 16 of CGST Act]
  138. Apportionment of Input tax Credit (Section 17 of CGST Act)
  139. Block Credit - Motor Vehicle [section 17(5)(a),(aa),(ab) of CGST Act]
  140. Block credit - Use of services of Food, Catering, Vehicle Renting, Club, & Travel [Section 17(5)(b) of CGST Act]
  141. Block credit - Works contract services use construction of an immovable property (except plant & machinery) [section 17(5)(c)]
  142. 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]
  143. Block credit - Goods or Services or both on which tax has been paid under Composition Scheme [section 17(5)(e)]
  144. Block Credit - Goods or Services or both received by a non-resident taxable person except on goods imported by him [section 17(5)(f)]
  145. Block Credit - Goods or services or both used for personal consumption [Section 17(5)(g)]
  146. Block Credit - Any tax paid in accordance with the provisions of sections 74, 129, and 130 [section 17(5)(i)]
  147. Block Credit - Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples [section 17(5)(h)]
  148. Availability Input Tax Credit - in special circumstances [Section 18 (1) & (2) of CGST Act]
  149. Eligibility of ITC where there is a change in the constitution of a registration taxable person - [Section 18(3)]
  150. Reversal of credit under special circumstances [Section 18(4) & (5)]
  151. Supply of Capital goods on which ITC has been claimed earlier [Section 18(6) of CGST Act]
  152. Manner of Taking ITC in respect of goods transfer for Job Work & Job work procedure [ section 19 & 143 of CGST Act]
  153. Manner of distribution & recovery of ITC by Input Service Distributor in GST [section 20 & 21 of CGST Act]
  154. Rule 42 - Manner of determination of ITC in respect of input & input services and reversal thereof
  155. Rule 43 - Manner of determination of ITC in respect of Capital goods and reversal thereof in certain cases

  156. 9. GST - Registration

  157. Registration under GST Law - General
  158. Compulsory registration in certain cases Section - 24
  159. Requirement & Condition for GST registration section - 25
  160. Applicable Threshold Limit
  161. Persons liable for registration Sec 22
  162. Persons not liable for registration Section - 23
  163. Deemed registration Section - 26
  164. Amendment of Registration Section - 28
  165. Cancellation or Suspension of Registration in GST Sec - 29
  166. Application & Procedure for cancellation
  167. Revocation of cancellation of registration Sec - 30
  168. Procedure for Revocation of cancellation of registration
  169. Cancellation of GST Registration in Case of Death of Sole Proprietor
  170. Casual taxable person in GST
  171. Special provisions relating to casual taxable person and non-resident taxable person Sec - 27
  172. Composition Scheme in GST - OLD

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

  174. Tax Invoice in GST Sec - 31
  175. Tax invoice In case of Supply Of taxable goods Section 31(1)
  176. Tax invoice issue or time limit In case of Supply Of services [section 31(2) read with Rule 47]
  177. Particulars of tax invoice [Section 31(1) & (2) read with Rule 46 of CGST]
  178. E-Invoice
  179. Revision of Invoice in GST Sec 31(3)(a)
  180. Bill of Supply in GST us Section 31(3)(c)
  181. Receipt voucher in case of advance collection Sec 31(3)(d) & 31(3)(e)
  182. Issue of invoice & Payment voucher in case of reverse charge [Section 31(1) (f) & (g) & rule 52 of CGST Act]
  183. Issue of Invoice in case of continuous supply of goods or services Sec 31(4) & 31(5)
  184. Manner of issuing invoice
  185. Transportation of goods without issue of invoice [Delivery challan Rule 55 of CGST Rules]
  186. Goods Sent On Approval Basis Section 31(7)
  187. Prohibition of unauthorised collection of tax Section - 32 & Amount of tax to be indicated in tax invoice and other documents Section 33
  188. Credit Note in GST Sec 34(1) & 34(2)
  189. Debit Note in GST sec 34(3) & Sec 34(4)
  190. Tax invoice in Special Cases

  191. 11. GST - E-way Bill

  192. Requirement of E-way Bill, documents and Inspection of goods in movement
  193. E-way Bill - Generation
  194. Validity of E-way bill
  195. How to Generate E-way bill
  196. Acceptance/rejection and Cancellation of E-way bill
  197. Penalty of Non-Compliance of E-way bill rules
  198. Documents and devices to be carried by a persons-in-charge of a conveyance
  199. Exemption from generation e-way bill
  200. Inspection and verification of Goods, documents, and conveyance
  201. consolidated e-way bill
  202. Restriction of furnishing of E-Way Bill [Rule 138E]

  203. 12. GST - Job Work

  204. Job work Procedure Section 143
  205. Furnishing details of challan

  206. 13. GST - Accounts and Records

  207. Accounts and Records in GST by Registered person [section 35(1)]
  208. Maintenance of accounts by registered persons Sec 35(1)
  209. Compulsory to maintained accounts & records by owner or operator of godown or warehouse and transporters Sec 35(2)
  210. Additional documents & records to be maintained by registered person Sec 35(3)
  211. Period of retention of accounts (section 36 of CGST Act)
  212. Obligation of registered persons towards the proper officer
  213. Procedure for Accounts & records maintained by registered person and auctioneer

  214. 14. GST - Returns

  215. Furnishing the details of outward supplies other than QRMP Section 37(1)
  216. Rectification of return Section 37(3)
  217. Restrictions in furnishing of form GSTR-1 Section 37(4) & 37(5)
  218. Inward Supply Statement (GSTR-2A/GSTR-2) Section 38
  219. Furnishing of Return (GSTR-3) [Section 39(1) & (2) of CGST Act]
  220. Every registered person liable to deduct tax at source shall furnish Monthly Gst Return [Section 39(3)]
  221. Monthly GST Return Time Limit Section 39(4) to Section 39(11)
  222. Availment of input tax credit Section 41
  223. Annual return - Section 44
  224. Final Return - Section 45
  225. Section 46 Notice To defaulters
  226. Late fee for Default in Furnishing Return - Section 47
  227. Goods and Service Tax Practitioners - [Section 48]
  228. Furnishing the details of outward supplies for QRMP
  229. Various types of return and due date

  230. 15. GST - TDS and TCS

  231. TCS Mechanism under GST - Section 52
  232. Collection of tax at source by Tea Board of India
  233. Collection of TCS by E-commerce operators
  234. Section 52(1) to 52(3) tax Collected at Source
  235. Return Provisions in respect of TCS Section 52(4) to 52(7)
  236. Other provisions in respect of TCS ( Section 52(8) to 52(15) )
  237. Form and manner of submission of statement of supplies through an e-commerce operator
  238. Matching of details furnished by the e-commerce operator
  239. TDS Mechanism under GST - Section 51
  240. Conditions for deduction of TDS
  241. Rate & Value of supply for deduction of TDS
  242. Late fee, interest and penalty on deductor for various defaults in TDS
  243. TDS return & submission procedure

  244. 16. GST - Payment of Tax

  245. Introduction - Payment of Tax, Interest, Penalty and other amount
  246. Payment of tax, interest, penalty and other amounts through E-cash ledger - Section 49
  247. Payment by challan
  248. Payment of tax, interest, penalty and other amounts through E-Credit ledger Section 49
  249. Condition and Restriction of utilisation of E-Credit Ledger
  250. Electronic Liability Ledger [Section 49(7)]
  251. Payment of GST - Other points
  252. Section 50 of GST – Interest on delayed payment of tax
  253. Power of GST officer

  254. 17. GST - Refunds

  255. Introduction of GST Refund
  256. Refund u/s Section 54
  257. 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)
  258. Section 54(4) Documentary Evidence for Refund
  259. Provisional refund to zero-rated supply of goods or services [section 54(6) of CGST Act read with rule 91 of CGST Rules]
  260. Calculation of refund of ITC in case of Zero-rated supply
  261. Withhold / Deduct the refund [Section 54(10) to (12) of CGST Act]
  262. Refund to Casual or Non resident taxable persons Section 54(13)
  263. Section 55 Refund in Certain cases
  264. Interest on Delay Refund [section 56 or CGST Act & Rule 94 of CGST Rules]
  265. Refund by the canteen stores Department
  266. Refund of ITC on account of inverted duty structure
  267. Frequency of filing refund application
  268. Refund Application of IGST for supplies to SEZ to be filed only after matching of tax payment between GSTR 3B and GSTR-1
  269. Refund of IGST to international tourist
  270. Refund of IGST - Export of goods or services or both with payment of IGST [Rule 96 of CGST Rules]
  271. Consumer welfare Fund [section 57 read with rule 97 of CGST Rule]
  272. Export of goods or services  without payment of IGST against under LUT/Bond and claim refund of ITC [Rule 96A of CGST Rule]
  273. 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
  274. Refund of TDS/TCS deposited in excess
  275. Refund to UN Bodies, Embassies, diplomats and other persons notified [Section 55 of CGST Act]
  276. Principal of unjust enrichment
  277. Determination of amount of refund in case of inverted duty structure
  278. What is the Deemed Export
  279. 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
  280. Refund claimed by the recipient of supplies regarded as deemed export
  281. 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]

  282. 18. GST - Assessment

  283. Self Assessment (Section 59)
  284. Provisional Assessment section 60
  285. Scrutiny Of Returns under GST Act. [ Sec. 61 of the CGST Act, 2017]
  286. Assessment of non-filers of returns Section 62
  287. Assessment of unregistered persons - section 63
  288. Summary assessment in certain special cases Section 64

  289. 19. GST - Audit

  290. Audit by tax authorities Section 65
  291. Special Audit Section 66
  292. Difference Between Audits under Section 65 and Section 66 of CGST Act

  293. 20. GST - Inspection, Search and Seizure

  294. Introduction - INSPECTION, SEARCH & SEIZURE
  295. Section 67 - Power of inspection, search and seizure
  296. Section 68 Inspection of Goods in Movement Read with RULE 138
  297. Section 70 Power to summon persons to give evidence and produce documents
  298. SECTION 71 Access to business premises
  299. Section 72 Officers to assist Proper Officers

  300. 21. GST - Arrest / Detention of Person

  301. Introduction - Arrest
  302. Power to Arrest - Section 69

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

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

  308. 23. GST - Demand and Recovery

  309. Demand in case other than fraud or any wilful-misstatement or suppression of facts [Section 73]
  310. Demand by reason of fraud or any wilfull-misstatement or suppression of facts [Section 74]
  311. Procedure for issue of SCN and Adjudication order [Section 73 & 74]
  312. GENERAL PROVISIONS RELATING TO DETERMINATION OF TAX [Section 75]
  313. TAX COLLECTED BUT NOT PAID TO GOVERNMENT [SECTION 76]
  314. TAX WRONGFULLY COLLECTED AND PAID TO CENTRAL GOVERNMENT OR STATE GOVERNMENT [SECTION 77]
  315. Tax Recovery Proceedings under existing Law (before GST) [Section 78]
  316. Tax Recovery Proceeding Under GST Law [Section 79]
  317. PAYMENT OF TAX AND OTHER AMOUNT IN INSTALMENTS [Section 80]
  318. TRANSFER OF PROPERTY TO BE VOID IN CERTAIN CASES [Section 81]
  319. Tax to be first charge on property & Provisional Attachment [Section 82 & Section 83]
  320. CONTINUATION AND VALIDATION OF CERTAIN RECOVERY PROCEEDINGS [Section 84]

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

  322. Section 85 LIABILITY TO PAY IN CASE OF TRANSFER OF BUSINESS
  323. Section 86 Liability of Agent and Principal
  324. Section 87 LIABILITY TO PAY IN CASE OF AN AMALGAMATION/MERGER
  325. Section 88 LIABILITY IN CASE OF COMPANY IN LIQUIDATION
  326. Section 89 LIABILITY OF DIRECTORS OF PRIVATE COMPANY [SECTION 89 OF THE CGST ACT
  327. Section 90 LIABILITY OF PARTNERS OF FIRM TO PAY TAX
  328. Section 91 LIABILITY OF GUARDIANS, TRUSTEES ETC.
  329. Section 92 LIABILITY OF COURT OF WARDS ETC
  330. Section 93 SPECIAL PROVISIONS   REGARDING LIABILITY TO PAY TAX, INTEREST OR PENALTY IN CERTAIN CASES [SECTION 93 OF THE CGST ACT]
  331. Section 94 LIABILITY IN OTHER CASES

  332. 25. GST - Advance Rulings

  333. Advance Ruling Mechanism in GST
  334. Authority for advance ruling Section 96
  335. Application for advance ruling Section 97
  336. Questions outside the scope of Advance Rulings
  337. Procedure for filing to Advance Ruling Authority Section 98
  338. Appellate Authority for Advance Ruling Section 99
  339. Procedure for filing Appeal to Appellate Authority Section 100
  340. Orders of Appellate Authority Section 101
  341. Rectification of advance ruling SECTION 102
  342. Applicability of advance ruling Section 103
  343. Advance Ruling to be void in certain circumstances Section 104
  344. Powers of Authority and Appellate Authority Section 105

  345. 26. GST - Appeal and Revision

  346. Appeal to the Appellate Authority Section 107
  347. Powers of Revisional Authority Section 108
  348. Constitution of the Appellate Tribunal and Benches thereof Section 109
  349. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. Section 110
  350. Procedure before Appellate Tribunal Section 111
  351. Appeals to Appellate Tribunal Section 112
  352. Orders of Appellate Tribunal Section 113
  353. Financial and administrative powers of President Section 114 & interest on refund of amount paid for admission of appeal Section 115
  354. Appearance by authorised representative Section 116
  355. Appeal to High Court Section 117
  356. Appeal to Supreme Court Section 118
  357. Appeal not to be filed in certain cases Section 120

  358. 27. GST - Penalties

  359. Penalty for certain offences Section 122
  360. Penalty for failure to furnish information return Section 123 & Fine for failure to furnish statistics Section 124
  361. General Penalty / Residual Penalty Section 125
  362. General discipline relating to penalty Section 126
  363. Power to impose Penalty in certain case Section 127
  364. Power to waive penalty or fee or both section 128
  365. Confiscation of goods or conveyances and levy of penalty Section 130
  366. Punishment for certain offences Section 132
  367.  Liability of officer & certain Person Section 133
  368. Presumption of Culpable Mental State Section 135 Relevance of statements under certain circumstances Section 136
  369. Offence by companies Section 137
  370. Compounding of an offence Section 138

  371. 28. GST - Transitional Provisions

  372. Migration Of existing taxpayers Section 139
  373. Transitional arrangements for input tax credit SECTION 140
  374. transitional Provisions relating to job work, repairs etc Section 141
  375. Miscellaneous transitional provisions Section 142
  376. Transitional Provisions & its Summary

  377. 29. GST - Anti Profiteering

  378. Antiprofiteering measure Section 171
  379. statutory provisions of Antiprofiteering Authority
  380. Complaint redressal mechanism available to the consumer
  381. where can a consumer register his complaint for redressal

  382. 30. GST - MISCELLANEOUS

  383. Presumptions as to documents in certain cases Section 144
  384. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence Section 145
  385. Common Portal Section 146
  386. DEEMED EXPORTS [SECTION 147]
  387. SPECIAL PROCEDURE FOR CERTAIN PROCESSES [SECTION 148]
  388. GOODS AND SERVICE TAX COMPLIANCE RATING section 149
  389. Obligation to furnish information return Section 150
  390. POWER TO COLLECT Information & BAR ON DISCLOSURE OF INFORMATION [SECTIONS 151 & 152]
  391. Persons deemed to be Public servants [Section 156]
  392. DISCLOSURE OF INFORMATION BY A PUBLIC SERVANT [SECTION 158]
  393. Consent based sharing of information furnished by taxable person Section 158A
  394. PUBLICATION OF INFORMATION IN RESPECT OF PERSONS IN CERTAIN CASES [SECTION 159]
  395. ASSESSMENT PROCEEDINGS, ETC. NOT TO BE INVALID ON CERTAIN GROUNDS [SECTION 160]
  396. RECTIFICATION OF ERRORS APPARENT ON THE FACE OF RECORD [SECTION 161]
  397. POWER OF GOVERNMENT TO MAKE RULES & REGULATIONS [SECTIONS 164 & 165]
  398. POWER TO ISSUE INSTRUCTIONS OR DIRECTIONS (section 168)
  399. Power of Government to extend time limit in special circumstances Section 168A
  400. SERVICE OF NOTICE IN CERTAIN CIRCUMSTANCES [SECTION 169]
  401. Rounding up of tax [Section 170]
  402. Repeal and saving [Section 174]

  403. 31. Mega Exemptions / GST on Specific Sectors

  404. Exceptions related to Health Care
  405. Exemption related to Charitable Trust
  406. Exemption related to Religious sector
  407. Exemption In Legal Sector
  408. Exemptions Related To Transportation of passengers
  409. Exemption related to transportation of goods
  410. Exemption related to Services by way of giving on hire
  411. Exemption related To banking & financial Sector
  412. Exemption in education sector
  413. Exemption in relation to Insurance sector
  414. Exemption related To entertainment / museum
  415. Exemption To Agriculture sector
  416. EXEMPTION IN SPORTS SECTOR
  417. Exemption in relation to services provided by government Entry 4, 5 & 6
  418. Exemption in relation to services by the government Entry 7 & 8
  419. Exemption in relation to services by the government Entry 9
  420. Exemption in relation to Services provided by government Exemption Entry 34A & 47
  421. Services provided by government Exemption Entry 61 ,62 & 63
  422. Exemption in relation to service By Government Entry 65 & 74 A
  423. Services provided by Specified Bodies
  424. Pure Services Provided to Government Entry 3 & 3A
  425. Other Services Provided to government
  426. Leasing Services to Government Entry 41 & 43
  427. Exemption in Construction Sector
  428. Other exempt services (Service by way of access to a Road or a Bridge on payment of toll charges)
  429. Other exempt services (Transmission or distribution of electricity by an electricity transmission or distribution utility)
  430. Other exempt services (Services provided by an incubatee) Entry 44
  431. Other exempt services (Services provided by an incubator recognized by BIRAC - biotechnology / medicine) Entry 48
  432. Other Exempt services
  433. 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...