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GST Ready Reckoner
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Chapters / List

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

  2. Adjusted Total Turnover
  3. Establishment in that territory
  4. Establishments of distinct persons
  5. Turnover in State or Turnover in Union territory
  6. Actionable Claim
  7. Address of delivery
  8. Address on record
  9. Continuous journey
  10. Customs frontiers of India
  11. Export of services
  12. Agriculturist
  13. Import of Goods
  14. Import of services
  15. Audit
  16. Intermediary
  17. Online information and database access or retrieval services (OIDAR)
  18. Business
  19. Composite supply
  20. Consideration
  21. Continuous supply of goods
  22. Continuous supply of services
  23. conveyance
  24. Documents
  25. Exempt Supply 
  26. Existing law
  27. Family
  28. Fixed Establishment
  29. Goods
  30. Input Service Distributor
  31. Local Authority
  32. Location of the recipient of services
  33. Location of the Supplier of Services
  34. Manufacture
  35. Mixed Supply
  36. Money
  37. Motor Vehicle
  38. Non Taxable Supply 
  39. Online Money Gaming
  40. Person
  41. Place of business
  42. Principal
  43. Principal Place of Business
  44. Principal Supply
  45. Recipient
  46. Registered Person
  47. Removal
  48. Reverse Charge
  49. Services
  50. Supplier
  51. Taxable person
  52. Taxable Supply
  53. Taxable territory
  54. Telecommunication Service
  55. Usual place of residence
  56. Voucher
  57. Works Contract
  58. Supply
  59. CESS
  60. Related Person
  61. Zero rated supply
  62. Distinct Persons
  63. Agent
  64. Selling Agent
  65. Pure Agent
  66. Agricultural produce
  67. Scope of “as is” or “ as is, where is basis”
  68. Body corporate
  69. Business Entity
  70. Definitions of credit note
  71. Exempt & Non-taxable supply
  72. expression “plant or machinery”
  73. Profiteering
  74. Suppression
  75. Meaning of original works

  76. 2. Levy and Collection

  77. Legislative Framework
  78. Title of the CGST Act its scope and applicability - Section 1
  79. Powers of officers - Section 5
  80. The Meaning and Scope of Supply - Section 7
  81. Supply Includes Without Consideration - Para 1 of Schedule I Read with Section 7(1)(c)
  82. Supply Includes Without Consideration - Para 2 of Schedule I Read with Section 7(1)(c)
  83. Supply Includes Without Consideration - Para 3 of Schedule I Read with Section 7(1)(c)
  84. Supply Includes Without Consideration - Para 4 of Schedule I Read with Section 7(1)(c)
  85. Certain Activity or Transaction whether it is Supply of Goods or Services- Para 1 Schedule II Read with Section 7(1A)
  86. Certain Activity or Transaction whether it is Supply of Goods or Services- Para 2 Schedule II Read with Section 7(1A)
  87. Certain Activity or Transaction whether it is Supply of Goods or Services- Para 3 Schedule II Read with Section 7(1A)
  88. Certain Activity or Transaction whether it is Supply of Goods or Services- Para 4 Schedule II Read with Section 7(1A)
  89. Certain Activity or Transaction whether it is Supply of Goods or Services- Para 5 Schedule II Read with Section 7(1A)
  90. Certain Activity or Transaction whether it is Supply of Goods or Services- Para 6 Schedule II Read with Section 7(1A)
  91. Certain Activity or Transaction whether it is Supply of Goods or Services- Para 7 Schedule II Read with Section 7(1A)
  92. Activities or Transaction Excluded from Supply - Para 1 of Schedule III [Read with Section 7(2)]
  93. Activities or Transaction Excluded from Supply - Para 2 of Schedule III [Read with Section 7(2)]
  94. Activities or Transaction Excluded from Supply - Para 3 of Schedule III [Read with Section 7(2)]
  95. Activities or Transaction Excluded from Supply - Para 4 of Schedule III [Read with Section 7(2)]
  96. Activities or Transaction Excluded from Supply - Para 5 of Schedule III [Read with Section 7(2)]
  97. Activities or Transaction Excluded from Supply - Para 6 of Schedule III [Read with Section 7(2)]
  98. Activities or Transaction Excluded from Supply - Para 7 of Schedule III [Read with Section 7(2)]
  99. Activities or Transaction Excluded from Supply - Para 8 of Schedule III [Read with Section 7(2)]
  100. Activities or Transaction Excluded from Supply - Para 9 of Schedule III [Read with Section 7(2)]
  101. Activities or Transaction Excluded from Supply - Para 10 of Schedule III [Read with Section 7(2)]
  102. Supply in the Course or Furtherance of Business
  103. Composite Supply [Section 8(a) of CGST Act, 2017]
  104. Mixed Supply [ Section 8(b) ]
  105. Bundle Supply
  106. Consideration for Supply
  107. Levy and Collection of GST - Section 9
  108. Taxability of Cost of Petroleum
  109. Power to grant exemption from tax section 11
  110. Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice - [Section 11A]

  111. 3. Reverse Charge Mechanism (RCM)

  112. Reverse Charge Mechanism in GST- Basic Section 9
  113. Goods & services Notified under Reverse Charge under Section 9(3)
  114. Reverse Charge Mechanism in GST- Purchase form Unregistered Person section 9(4)
  115. Reverse Charge Mechanism in GST of E-Commerce Operator under section 9(5)
  116. GST laws in respect of supply of restaurant service through e-commerce operators (ECO) u/s 9(5) of CGST Act.
  117. Reverse Charge Mechanism in GST- Real Estate Sector
  118. Reverse Charge Mechanism in GST- Cross Border Transaction
  119. Reverse Charge Mechanism in GST - Self Invoicing
  120. Reverse charge mechanism - Compliance
  121. Reverse Charge Mechanism in GST- GTA Services

  122. 4. Composition Scheme

  123. Introduction of Composition Scheme in GST
  124. Composition scheme For Goods & services
  125. Persons not eligible for composition scheme
  126. Threshold Limit and GST Rate  Applicable in case of Composition Levy [ Section 10 of CGST Act ]
  127. Conditions and restrictions for composition levy [ Section 10(2) Read with Rule 5 of CGST Rules ]
  128. Effective date of composition levy [ Rule 4 ]
  129. Option for the Composition Levy
  130. Mandatory to file a Stock Intimation
  131. Withdrawal from the composition levy scheme and procedure thereafter
  132. Action for contravention of any provisions of composition levy
  133. Returns to be filed by a Composition taxpayer
  134. Aggregate turnover under composition levy
  135. Turnover in State or turnover in Union territory under composition levy
  136. Compliances from ITC reversal in respect of stock in case of composition levy
  137. Validity of composition levy
  138. Issue of Bill of supply by a composition dealer

  139. 5. Time of Supply

  140. Time of Supply of Goods - Basic [ section 12 of CGST Act ]
  141. Time of Supply of Goods – Under Forward charge
  142. Time of Supply of Goods – Under Reverse Charges
  143. Time of Supply of Goods – Voucher
  144. Time of Supply of Goods – Residual provision
  145. Time of Supply of Goods – Addition in value
  146. Time of Supply of Services - Basic [ Section 13 of CGST Act ]
  147. Time of Supply of Services – Forward Charge [ Section 13(2) of CGST Act ]
  148. Time of Supply of Services- Under Reverse Charge
  149. Time of Supply of Services - Voucher
  150. Time of Supply of Services – Residual provision
  151. Time of Supply of Services – Addition in value
  152. Change in Rate of Tax [ Section 14 of CGST Act ]

  153. 6. Place of Supply

  154. Introduction to IGST and Meaning of Place of Supply
  155. Determination of nature of supply - Inter State supply [ Section 7 of IGST Act ]
  156. Determination of nature of supply - Intra state Supply [ Section 8 of IGST Act ]
  157. Supplies in territorial waters [ Section 9 of IGST Act ]
  158. Determination of Place of supply of Goods [ Section 10 of IGST Act ]
  159. Determination of Place of supply of Goods imported into, or exported from Indian [ Section - 11 of IGST, 2017 ]
  160. Determination of Place of supply of Services where location of supplier and recipient in India - General Provision [Section 12(1) & (2) of IGST Act]
  161. 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 ]
  162. POS - Services in relation to an immovable property (within India) [ Section 12(3) of IGST Act ]
  163. POS - Restaurant service, personal grooming/fitness/beauty and health services (within India) [Section 12(4) of IGST Act]
  164. POS - Training and performance appraisal services (within India) [ Section 12(5) of IGST Act]
  165. POS - Services by way of admission to events/amusement park/other places (within India) [Section 12(6) of IGST Act ]
  166. POS - services in ration to Organisation of events (within India) [Section 12(7) of IGST Act ]
  167. POS - services in relation to transportation of goods including mails or courier (within India) [Section 12(8) of IGST Act]
  168. POS - Services in relation to passenger transportation services (within India) [ Section 12(9) of IGST Act ]
  169. POS - Services in relation to services on board a conveyance (within India) [Section 12(10) of IGST Act]
  170. POS - Services in relation to telecommunication services (within India) [Section 12(11) of IGST Act ]
  171. POS - Services in relation to Banking and other financial services (within India) [Section 12(12) of IGST Act ]
  172. POS - Services in relation to insurance services (within India) [Section 12(13) of IGST Act ]
  173. POS - Services in relation to Advertisement Services to Specified services (within India) [Section 12(14) of IGST Act ]
  174. 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]
  175. Determination of Place of supply of services where location of supplier or location of recipient is outside India - Specific Provision
  176. POS - Services is related Performance based services (Where either the supplier or the recipient is located outside India) [Section 13(3) of IGST Act]
  177. 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]
  178. 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 ]
  179. 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 ]
  180. 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 ]
  181. 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) ]
  182. 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 ]
  183. POS - Passenger transportation services (Where either the supplier or the recipient is located outside India) [ Section 13(10) of IGST Act ]
  184. POS - Services on Board a conveyance (Where either the supplier or the recipient is located outside India) [ Section 13(11) of IGST Act ]
  185. 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 ]
  186. 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 ]
  187. Special provision for payment of tax by a supplier of online information and database access or retrieval services [ Section 14 of IGST ]
  188. Special provision for specified actionable claims supplied by a person located outside taxable territory [ Section 14A IGST ]

  189. 7. Valuation / Value of Supply

  190. Value of taxable supply for levy GST [ Section 15(1) ]
  191. Inclusion of Amount while determining Transaction Value [ Section 15(2) ]
  192. Exclusion of Discount or incentive given before or at the time of supply [ Section 15(3) of CGST Act ]
  193. Value of supply not determined under according to section 15(1) [ Section 15(4) ]
  194. Manner of value of supply specified by the Government [ section 15(5) ]
  195. Determination of Value of Supply when consideration is not solely in money [Rule 27 of CGST rules]
  196. Value of supply of goods or services or both between distinct or related persons, other than through an agent [Rule 28 of CGST Rules]
  197. Determination of Value of supply of goods made or received through an agent [Rule 29 of CGST Rule]
  198. Manner of valuation prescribed in Rule 30 & 31 of CGST Rules
  199. Valuation of supply in case of supply of lottery, betting, gambling and horse racing (Rule 31A of CGST Rules)
  200. Value of supply in case of online gaming including online money gaming [ Rule 31B of CGST Rule ]
  201. Value of supply of actionable claims in case of casino [ Rule 31C of CGST Rule ]
  202. Determination of value of supply - purchase or sale of foreign currency including money changing [Rule 32(2) of CGST Rules]
  203. 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]
  204. Determination of value of supply in relation to Life Insurance business [Rule 32(4) of CGST Rules]
  205. A person dealing in second hand goods ( Margin Scheme) [Rule 32(5) of CGST Rules]
  206. A person dealing old and used motor vehicle (Margin Scheme) Rule 32(5) of CGST Rules
  207. Determination of value of redeemable vouchers/coupons/token [Rule 32(6) of CGST Rules]
  208. Determination of value of supply provided by notified class of services [Rule 32(7) of CGST rules]
  209. Value of supply in cases where Kerala Flood Cess is applicable [Rule 32A of CGST Rules]
  210. Value of supply in case of Pure Agent Concept in GST [Rule 33 of CGST Rules]
  211. Rate of exchange of currency, other than Indian rupees (Rule 34 of CGST Rules)
  212. Value of supply inclusive of GST (Rule 35 of CGST Rules)

  213. 8. Input Tax Credit (ITC)

  214. Overview -Input Tax Credit Mechanism in GST
  215. Eligibility for taking Input Tax Credit (ITC) [Section 16(1) of CGST Act]
  216. Conditions for taking Input Tax Credit (ITC) [Section 16(2) of CGST Act]
  217. Condition for for taking Input Tax Credit (ITC) on Capital Goods [Section 16(3) of CGST Act]
  218. Time Limit for Claiming Input Tax Credit (ITC) [Section 16(4) of CGST Act]
  219. Condition of  Availment of ITC for the specified Financial year [ Section 16(5) of CGST Act ]
  220. Availment of Input tax Credit between the period of registration cancellation u/s 29 to revocation of registration u/s 30 [ Section 16(6) of CGST Act ]
  221. Apportionment of Input tax Credit (Section 17 of CGST Act)
  222. Block Credit - Motor Vehicle [section 17(5)(a),(aa),(ab) of CGST Act]
  223. Block credit - Use of services of Food, Catering, Vehicle Renting, Club, & Travel [Section 17(5)(b) of CGST Act]
  224. Block credit - Works contract services use construction of an immovable property (except plant & machinery) [section 17(5)(c)]
  225. 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]
  226. Block credit - Goods or Services or both on which tax has been paid under Composition Scheme [section 17(5)(e)]
  227. 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)]
  228. Block Credit - Goods or services or both used for personal consumption [Section 17(5)(g)]
  229. Block Credit - Any tax paid in accordance with the provisions of sections 74 [section 17(5)(i)]
  230. Block Credit - Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples [section 17(5)(h)]
  231. Availability Input Tax Credit - in special circumstances [Section 18 (1) & (2) of CGST Act]
  232. Eligibility of ITC where there is a change in the constitution of a registration taxable person - [Section 18(3)]
  233. Reversal of credit under special circumstances [Section 18(4) & (5)]
  234. Supply of Capital goods on which ITC has been claimed earlier [Section 18(6) of CGST Act]
  235. Manner of Taking ITC in respect of goods transfer for Job Work & Job work procedure [ section 19 & 143 of CGST Act]
  236. Introduction - Manner of distribution & recovery of ITC by Input Service Distributor in GST [section 20 & 21 of CGST Act]
  237. Manner of distribution of credit by Input Service Distributor [ Section 20 of CGST Act read with Rule 39 ]
  238. Manner of recovery of credit distributed in excess [ Section 21 of CGST Act ]
  239. Rule 42 - Manner of determination of ITC in respect of input & input services and reversal thereof
  240. Rule 43 - Manner of determination of ITC in respect of Capital goods and reversal thereof in certain cases
  241. Exempt Supplies for Rule 42 & 43

  242. 9. Registration

  243. Registration under GST Law - General
  244. Compulsory registration in certain cases [ Section - 24 ]
  245. Requirement & Condition for GST registration [ section 25 ]
  246. Aadhaar authentication process in GST registration 
  247. Reset of Email Address and Mobile Phone Number of Authorized Signatory
  248. Concept of Aggregate Turnover in GST
  249. Applicable Threshold Limit
  250. Persons liable for registration [ Section 22 ]
  251. Persons not liable for registration [ Section - 23 ]
  252. Deemed registration Section [ Section 26 ]
  253. Amendment of Registration [Section - 28]
  254. Cancellation or Suspension of Registration in GST [ Section 29 ]
  255. Application & Procedure for cancellation
  256. Revocation of cancellation of registration [ Section 30 ]
  257. Procedure for Revocation of cancellation of registration
  258. Cancellation of GST Registration in Case of Death of Sole Proprietor
  259. Casual taxable person in GST
  260. Special provisions relating to casual taxable person and non-resident taxable person [ Section 27 ]
  261. Composition Scheme in GST - OLD

  262. 10. Tax Invoice, Bill of Supply, Debit Notes, Credit Notes

  263. Introduction of Tax Invoice in GST
  264. Tax invoice In case of Supply Of taxable goods Section 31(1)
  265. Tax invoice issue or time limit In case of Supply Of services [section 31(2) read with Rule 47]
  266. Particulars of tax invoice [Section 31(1) & (2) read with Rule 46 of CGST]
  267. Applicability of Quick Response (QR) Code
  268. E-Invoice [ Rule 48 of CGST Rules ]
  269. Revision of Invoice in GST Sec 31(3)(a)
  270. Bill of Supply in GST us Section 31(3)(c)
  271. Receipt voucher in case of advance collection Sec 31(3)(d) & 31(3)(e)
  272. Issue of invoice & Payment voucher in case of reverse charge [Section 31(3) (f) & (g) & rule 52 of CGST Act]
  273. Issue of Invoice in case of continuous supply of goods or services Sec 31(4) & 31(5)
  274. Manner of issuing invoice
  275. Transportation of goods without issue of invoice [Delivery challan Rule 55 of CGST Rules]
  276. Goods Sent on Approval Basis Section 31(7)
  277. Prohibition of unauthorised collection of tax Section - 32 & Amount of tax to be indicated in tax invoice and other documents Section 33
  278. Credit Note in GST Sec 34(1) & 34(2)
  279. Debit Note in GST sec 34(3) & Sec 34(4)
  280. Tax invoice in Special Cases

  281. 11. E-way Bill

  282. Requirement of E-way Bill, documents and Inspection of goods in movement
  283. E-way Bill - Generation
  284. Threshold limit - Mandatory generation of E-way bill
  285. State wise E-way bill generation threshold limit
  286. Validity of E-way bill
  287. How to Generate E-way bill
  288. Acceptance/rejection and Cancellation of E-way bill
  289. Penalty of Non-Compliance of E-way bill rules
  290. Documents and devices to be carried by a persons-in-charge of a conveyance
  291. Exemption from generation e-way bill
  292. Inspection and verification of Goods, documents, and conveyance
  293. consolidated e-way bill
  294. Restriction of furnishing of E-Way Bill [Rule 138E]
  295. Intra-State movement of gold, precious stones, etc. and generation of e-way bills [ Rule 138F of CGST Rules ]

  296. 12. Job Work

  297. Job work Procedure Section 143
  298. Time Limit for furnishing details of challan
  299. Conditions and restrictions in respect of inputs and capital goods sent to the job worker
  300. Registration and ITC provisions in respect of job work

  301. 13. Accounts and Records

  302. Accounts and Records in GST by Registered person [section 35(1) or (3) or (4) or (6)]
  303. Maintenance of accounts by registered persons [ Section 35(1) ]
  304. Compulsory to maintained accounts & records by owner or operator of godown or warehouse and transporters Sec 35(2)
  305. Additional documents & records to be maintained by registered person Sec 35(3) read with rule 56
  306. Period of retention of accounts (section 36 of CGST Act)
  307. Obligation of registered persons towards the proper officer
  308. Procedure for Accounts & records maintained by registered person and auctioneer

  309. 14. Returns

  310. Furnishing the details of outward supplies other than QRMP [Section 37(1)]
  311. 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
  312. Rectification of return Section 37(3)
  313. Restrictions in furnishing of form GSTR-1 Section 37(4) & 37(5)
  314. Inward Supply Statement (GSTR-2A/GSTR-2) Section 38
  315. Furnishing of Return (GSTR-3B) [Section 39(1) & (2) of CGST Act]
  316. Every registered person liable to deduct tax at source shall furnish Monthly Gst Return [Section 39(3)]
  317. Monthly GST Return Time Limit Section 39(4) to Section 39(11)
  318. Availment of input tax credit Section 41
  319. Annual return (GSTR - 9) - Section 44
  320. Final Return (GSTR - 10) - Section 45
  321. Section 46 Notice To defaulters
  322. Late fee for Default in Furnishing Return - Section 47
  323. Goods and Service Tax Practitioners - [Section 48]
  324. Furnishing the details of outward supplies for QRMP
  325. Various types of return and due dates under GST Law

  326. 15. TDS and TCS

  327. TCS Mechanism under GST - Section 52
  328. Collection of tax at source by Tea Board of India
  329. Collection of TCS by E-commerce operators
  330. Section 52(1) to 52(3) tax Collected at Source
  331. Return Provisions in respect of TCS Section 52(4) to 52(7)
  332. Other provisions in respect of TCS ( Section 52(8) to 52(15) )
  333. Form and manner of submission of statement of supplies through an e-commerce operator [ Rule 67 of CGST Rules ]
  334. Matching of details furnished by the e-commerce operator
  335. TDS Mechanism under GST - Section 51
  336. Conditions for deduction of TDS
  337. Rate & Value of supply for deduction of TDS
  338. Late fee, interest and penalty on deductor for various defaults in TDS
  339. TDS return & submission procedure

  340. 16. Payment of Tax

  341. Introduction - Payment of Tax, Interest, Penalty and other amount
  342. Payment of tax, interest, penalty and other amounts through E-cash ledger - Section 49
  343. Payment by challan
  344. Payment of tax, interest, penalty and other amounts through E-Credit ledger Section 49
  345. Electronic Credit Ledger [ Rule 86 ]
  346. Condition and Restriction of utilisation of E-Credit Ledger
  347. Electronic Liability Ledger [Section 49(7)]
  348. Payment of GST - Other points
  349. Interest on delayed payment of tax [Section 50]
  350. Power of GST officer

  351. 17. Refunds

  352. Introduction of GST Refund
  353. Refund of Tax [ Section 54(1) read with rule 89 of CGST Rules ]
  354. Documentary evidences required for filling of refund application [Section 54(4) read with Rule 89(2) of CGST Rule]
  355. Processing of Refund of Claim [ Section 54(5) & 54(7) ]
  356. Provisional refund to zero-rated supply of goods or services [section 54(6) of CGST Act read with rule 91 of CGST Rules]
  357. Calculation of refund of ITC in case of Zero-rated supply [ Rule 89(4) ]
  358. Withhold / Deduct the refund [Section 54(10) to (12) of CGST Act]
  359. Refund to Casual or Non resident taxable persons [ Section 54(13) ]
  360. No Refund in certain cases [ Section 54(15) ]
  361. Refund in Certain cases [ Section 55 Read with rule 95 ]
  362. Interest on Delay Refund [section 56 or CGST Act & Rule 94/ 96C of CGST Rules]
  363. Refund apply by the canteen stores Department (CSD) manually to the jurisdictional tax office
  364. Refund apply by the canteen stores Department (CSD) electronically to the jurisdictional tax office
  365. Refund of unutilized ITC on account of accumulation due to inverted tax structure [Section 54(3) read with Rule 89 ]
  366. Determination of amount of refund in case of inverted duty structure
  367. Frequency of filing refund application
  368. Refund Application of IGST for supplies to SEZ to be filed only after matching of tax payment between GSTR 3B and GSTR-1
  369. Refund of IGST to international tourist
  370. Refund of IGST - Export of goods or services or both after payment of IGST [Rule 96 of CGST Rules]
  371. Consumer welfare Fund [section 57 read with rule 97 of CGST Rule]
  372. Refund of IGST - Export of goods or services or both without payment of IGST against under LUT/Bond and claim refund of ITC [Rule 96A of CGST Rule]
  373. 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
  374. Refund of TDS/TCS deposited in excess
  375. Refund to UN Bodies, Embassies, diplomats and other persons notified [Section 55 of CGST Act]
  376. Principal of unjust enrichment [ section 54(8) ]
  377. Claiming refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports
  378. What is the Deemed Export
  379. 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
  380. Refund claimed by the recipient of supplies regarded as deemed export
  381. 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]
  382. Fully electronic refund process in case of provisional refund 
  383. Circulars / SOP / Instruction Issued By CBIC on Issues Related to Refunds

  384. 18. Assessment

  385. Self Assessment (Section 59)
  386. Provisional Assessment section 60
  387. Scrutiny of Returns under GST Act - Section 61
  388. Assessment of non-filers of returns Section 62
  389. Assessment of unregistered persons - section 63
  390. Summary assessment in certain special cases Section 64

  391. 19. Audit

  392. Audit by tax authorities Section 65
  393. Special Audit Section 66
  394. Difference Between Audits under Section 65 and Section 66 of CGST Act

  395. 20. Inspection, Search and Seizure

  396. Introduction - INSPECTION, SEARCH & SEIZURE
  397. Power of inspection, search and seizure [ Section 67 CGST Act read with Rule 139 to 141 ]
  398. Inspection of Goods in Movement [ Section 68 Read with Rule 138 ]
  399. Power to summon persons to give evidence and produce documents [ Section 70 ]
  400. Access to business premises [ Section 71 ]
  401. Officers to assist Proper Officers [ Section 72 ]

  402. 21. Arrest / Detention of Person

  403. Introduction - Arrest
  404. Power to Arrest - Section 69

  405. 22. Detention / Attachment of Goods and Records

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

  410. 23. Demand and Recovery

  411. Demand in case other than fraud or any wilful-misstatement or suppression of facts pertaining to the period up to Financial Year 2023-24 [Section 73]
  412. Demand by reason of fraud or any willful-misstatement or suppression of facts pertaining to the period up to Financial Year 2023-24 [Section 74]
  413. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward [ Section 74A ]
  414. Procedure for issue of SCN and Adjudication order [Section 73 & 74]
  415. General Provisions Relating To Determination of Tax [Section 75]
  416. Tax Collected But Not Paid To Government [Section 76]
  417. Tax Wrongfully Collected And Paid To Central Government or State Government [Section 77]
  418. Tax Recovery Proceedings under existing Law (before GST) [Section 78]
  419. Tax Recovery Proceeding Under GST Law [Section 79]
  420. Payment of Tax and other Amount In Instalments [Section 80]
  421. Transfer Of Property To Be Void In Certain Cases [Section 81]
  422. Tax to be first charge on property & Provisional Attachment [Section 82 & Section 83]
  423. Continuation And Validation Of Certain Recovery Proceedings [Section 84]
  424. Proper Officer For Recovery of GST Arrears under section 77 to 84 of CGST Act, 2017

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

  426. Section 85 LIABILITY TO PAY IN CASE OF TRANSFER OF BUSINESS
  427. Section 86 Liability of Agent and Principal
  428. Section 87 LIABILITY TO PAY IN CASE OF AN AMALGAMATION/MERGER
  429. Section 88 LIABILITY IN CASE OF COMPANY IN LIQUIDATION
  430. Section 89 LIABILITY OF DIRECTORS OF PRIVATE COMPANY
  431. Section 90 LIABILITY OF PARTNERS OF FIRM TO PAY TAX
  432. Section 91 LIABILITY OF GUARDIANS, TRUSTEES ETC.
  433. Section 92 LIABILITY OF COURT OF WARDS ETC
  434. Section 93 SPECIAL PROVISIONS   REGARDING LIABILITY TO PAY TAX, INTEREST OR PENALTY IN CERTAIN CASES
  435. Section 94 LIABILITY IN OTHER CASES

  436. 25. Advance Rulings

  437. Advance Ruling Mechanism in GST
  438. Authority for advance ruling Section 96
  439. Application for advance ruling [Section 97]
  440. Questions outside the scope of Advance Rulings
  441. Procedure for filing to Advance Ruling Authority [Section 98]
  442. Appellate Authority for Advance Ruling Section 99
  443. Procedure for filing Appeal to Appellate Authority Section 100
  444. Orders of Appellate Authority [Section 101]
  445. Rectification of advance ruling [Section 102]
  446. Applicability of advance ruling [Section 103]
  447. Advance Ruling to be void in certain circumstances [Section 104]
  448. Powers of Authority, Appellate Authority and National Appellate Authority [Section 105]
  449. Constitution of National Appellate Authority for Advance Ruling [Section 101A]
  450. Appeal to National Appellate Authority [Section 101B]
  451. Manner of Pronouncement of advance ruling by National Appellate Authority [Section 101C]

  452. 26. Appeal and Revision

  453. Appeal to the Appellate Authority [ Section 107 ]
  454. Powers of Revisional Authority [Section 108]
  455. Constitution of the Appellate Tribunal and Benches thereof [ Section 109 ]
  456. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. [ Section 110 ]
  457. Procedure before Appellate Tribunal [Section 111]
  458. Appeals to Appellate Tribunal [ Section 112 Read with Rule 111 ]
  459. Time Limit for Filing of Appeal & Memorandum of cross objections before Appellate Tribunal [ Section 112(1)/(3)/(5)/(6) ]
  460. Pre-deposit requirements for an appeal to be heard by the Appellate Tribunal [ Section 112(8) and (9) ]
  461. Manner of filling appeal Before Appellate Tribunal [ Section 112 Read with Rule 110 of CGST Rules]
  462. Withdrawal of Appeal or Application filed before the Appellate Tribunal [ Section 112 Read with Rule 113A ]
  463. Orders of Appellate Tribunal [ Section 113 ]
  464. Financial and administrative powers of President Section 114 & interest on refund of amount paid for admission of appeal [ Section 115 ]
  465. Appearance by authorised representative [ Section 116 ]
  466. Appeal to High Court [ Section 117 ]
  467. Appeal to Supreme Court [ Section 118 ]
  468. Appeal not to be filed in certain cases [ Section 120 ]
  469. Non-appealable decisions and orders [Section 121]

  470. 27. Offences and Prosecution

  471. Punishment for certain offences Section 132
  472.  Liability of officer & certain Person Section 133
  473. Offence by companies Section 137
  474. Presumption of Culpable Mental State Section 135 Relevance of statements under certain circumstances Section 136
  475. Compounding of an offence [ Section 138 ]

  476. 28. Penalties

  477. Penalty for certain offences [ Section 122 ]
  478. Penalty for failure to register certain machines used in manufacture of goods as per special procedure [ Section 122A ]
  479. Penalty for failure to furnish information return Section 123 & Fine for failure to furnish statistics [ Section 124 ]
  480. General Penalty / Residual Penalty [ Section 125 ]
  481. General discipline relating to penalty [ Section 126 ]
  482. Power to impose Penalty in certain case [ Section 127 ]
  483. Power to waive penalty or fee or both [ section 128 ]
  484. Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods [ Section 128A ]
  485. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73 [ Rule 164 ]
  486. Confiscation of goods or conveyances and levy of penalty [ Section 130 ]

  487. 29. Transitional Provisions

  488. Migration of existing taxpayers [ Section 139 ]
  489. Transitional arrangements for input tax credit [ Section 140 ]
  490. Transitional Provisions relating to job work, repairs etc [ Section 141 ]
  491. Miscellaneous transitional provisions [ Section 142 ]
  492. Transitional Provisions & its Summary

  493. 30. Anti Profiteering

  494. Introduction - Anti-profiteering in GST law
  495. Antiprofiteering measure Section 171
  496. Statutory provisions of Antiprofiteering Authority
  497. Complaint redressal mechanism available to the consumer
  498. where can a consumer register his complaint for redressal

  499. 31. MISCELLANEOUS

  500. Presumptions as to documents in certain cases [ Section 144 ]
  501. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence [ Section 145 ]
  502. Common Portal [ Section 146 ]
  503. Deemed Exports [Section 147]
  504. Special procedure for Certain Processes [Section 148]
  505. Goods and Services Tax Compliance Rating [Section 149]
  506. Obligation to furnish information return [Section 150]
  507. Power to call Information [Section 151]
  508. Bar on disclosure of information [Section 152]
  509. Misc Provisions [Section 153 , 154 , 155 , 157]
  510. Persons deemed to be Public servants [Section 156]
  511. Disclosure of Information by a Public Servant [Section 158]
  512. Consent based sharing of information furnished by taxable person [ Section 158A Read with rule 163 ]
  513. Publication of Information in respect of person in Certain Cases [Section 159]
  514. Assessment proceedings, etc., not to be invalid on certain grounds [Section 160]
  515. Rectification of errors apparent on the face of record [Section 161]
  516. Power of Government to make Rules & Regulations [Section 164 & 165]
  517. Delegation of powers [Section 167]
  518. Power to issue Instruction or Directions (Section 168)
  519. Power of Government to extend time limit in special circumstances [Section 168A]
  520. Service of notice in certain circumstances [Section 169]
  521. Repeal and saving [Section 174]
  522. Rounding up of tax [Section 170]

  523. 32. Mega Exemptions / GST on Specific Sectors

  524. Exceptions related to Health Care [ Entry no. 74 & 74A ]
  525. Exemption related to Charitable Trust [ Entry No. 1, 60, & 80 ]
  526. Exemption related to Religious sector [ Entry No. 13 ]
  527. Exemption In Legal Sector [ Entry No. 45 ]
  528. Exemptions Related To Transportation of passengers [ Entry No. 15 & 17 ]
  529. Exemption related to transportation of goods [ Entry no. 18,19,19A,19B,20,21,21A, & 21B ]
  530. Exemption related to Services by way of giving on hire [ Entry No. 22 ]
  531. Exemption related To banking & financial Sector [Entry No. 27 &34 ]
  532. Exemption in education sector [ Entry No. 66 ]
  533. Exemption relating to Skill development services [Entry 69,70, & 71]
  534. Exemption in relation to Insurance sector [ Entry no. 28,29,29A,29B,35,36,36A,40 ]
  535. Exemption related To admission in entertainment / museum/ protected monument [ Entry no. 78,79,79A,81 ]
  536. Exemption To Agriculture sector [ Entry no. 24,24A,24B,54,55,55A,57 ]
  537. Exemption in Sport Sector [ Entry no. 9A,9AA,9AB,53,68,82,82A,82B ]
  538. Service by an unincorporated body or a non- profit entity [ Entry No. 77 & 77A ]
  539. Exemption in relation to Tour Operator services provided outside India [ Entry No. 54, 54A of IGST ]
  540. Exemption in relation to Renting of Immovable Property [ Entry No. 12 and 12A of CGST]
  541. Exemption in relation to intermediary services [ Entry 39 & 39A]
  542. Exemption in relation to Transfer of Going concern [ Entry no. 2 ]
  543. Exemption in relation to services provided by government Entry 4, 5 & 6
  544. Exemption in relation to services by the government Entry 7 & 8
  545. Exemption in relation to services by the government Entry 9
  546. Exemption in relation to Services provided by government Exemption Entry 34A & 47
  547. Services provided by government Exemption Entry 61 ,62 & 63
  548. Exemption in relation to service By Government [Entry 42, 64, 65, 65A, & 65B,]
  549. Services provided by Specified Bodies [Entry 30,31,31A & 31B]
  550. Pure Services Provided to Government [Entry 3 & 3A]
  551. Other Services Provided to Government [ Entry No. 11A,16,19C,72]
  552. Leasing Services to Government Entry 41
  553. Exemption in Construction Sector [ Entry No. 10,10A,11,41A ]
  554. Other exempt services (Service by way of access to a Road or a Bridge on payment of toll charges) [ Entry no. 23 ]
  555. Other exempt services (Transmission or distribution of electricity by an electricity transmission or distribution utility) [ Entry No. 25 ]
  556. Other exempt services (Services provided by an incubatee) [Entry 44]
  557. Other exempt services (Services provided by an incubator recognized by BIRAC - biotechnology / medicine) [Entry no. 48]
  558. Other Exempt services [ Entry No. 24C,27A,37,38,,49,50,58,59,76 ]
  559. Business exhibition held outside India [ Entry no. 52 ]
  560. Other Exemption (Clarifications)
  561. Exemption under IGST Notification [ Entry No. 10,10F,10G,10H & 12AA, 42 of IGST ]
 
 
 

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