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Overview of GST
Registration
Returns & Scrutiny Thereof
Assessment
Demand and Determination Thereof
Refund Under GST
Audit
Inspection, Search, Seizure and Arrest
Offence and Penalties
Recovery of Tax
Appeals & Revision
Job work Anti Profiteering and Other Misc. Provisions
Advance Ruling
Transitional Provisions

Overview of GST(No. of topics: 21)

1. INTRODUCTION
2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
3. GST COUNCIL
4. GOODS AND SERVICE TAX NETWORK (GSTN)
5. SALIENT FEATURES OF GST
6. PERSONS LIABLE TO PAY GST
7. CLASSIFICATION OF GOODS AND SERVICES
8. COMPOSITE AND MIXED SUPPLIES
9. EXEMPTION FROM GST
10. TIME OF SUPPLY OF GOODS AND SERVICES
11. PLACE OF SUPPLY OF GOODS AND SERVICE
12. TAX INVOICE UNDER GST
13. VALUATION OF SUPPLY OF GOODS AND SERVICES UNDER GST
14. FEATURES OF GST PAYMENT PROCESS
15. TAX DEDUCTED AT SOURCE (TDS) UNDER GST
16. COLLECTION OF TAX AT SOURCE (TCS) UNDER GST
17. INPUT TAX CREDIT
18. INPUT SERVICE DISTRIBUTOR IN GST
19. E WAY BILL
20. CROSS EMPOWERMENT OF OFFICERS OF STATE AND CENTRAL GOVERNMENT UNDER GST
21. CENTER AND STATE CO-ORDINATION COMMITTEE

Registration(No. of topics: 13)

1. INTRODUCTION
2. PERSON REQUIRED TO TAKE REGISTRATION
3. COMPULSORY REGISTRATION UNDER GST
4. PERSONS NOT LIABLE FOR REGISTRATION
5. PROCEDURE FOR REGISTRATION
6. AMENDMENT OF REGISTRATION
7. APPLICATION FOR CANCELLATION OF REGISTRATION
8. CANCELLATION OF REGISTRATION
9. SUSPENSION OF REGISTRATION PENDING CANCELLATION
10. SUO MOTO CANCELLATION OF REGISTRATION UNDER GST BY PROPER OFFICER
11. FINAL ORDER OF CANCELLATION OF REGISTRATION
12. REVOCATION OF CANCELLATION OF REGISTRATION
13. FUNCTIONS OF CENTRAL PROCESSING CELL OFFICERS

Returns & Scrutiny Thereof(No. of topics: 8)

1. INTRODUCTION
2. TYPES OF RETURNS UNDER GST LAW
3. NON-FILERS OF RETURNS
4. DUE DATE FOR FILING THE RETURNS
5. INTEREST AND LATE FEES DUE TO DELAY OR NON-FILING OF RETURNS
6. SCRUTINY OF RETURNS BY PROPER OFFICER
7. TASKS OF RANGE OFFICERS
8. SOPS ISSUED IN RESPECT OF RETURNS

Assessment(No. of topics: 10)

1. INTRODUCTION
2. IMPORTANCE OF ASSESSMENT UNDER GST
3. ERRORS COMMONLY COMMITTED WHILE DISCHARGING TAX LIABILITY
4. TYPES OF ASSESSMENT UNDER GST
5. SELF-ASSESSMENT
6. PROVISIONAL ASSESSMENT
7. SCRUTINY ASSESSMENT BY PROPER OFFICER
8. BEST JUDGMENT ASSESSMENT IN RESPECT OF NON-FILERS
9. ASSESSMENT OF UNREGISTERED PERSONS
10. SUMMARY ASSESSMENT

Demand and Determination Thereof(No. of topics: 18)

1. INTRODUCTION: HOW A SITUATION FOR DEMAND ARISES
2. DEMAND OF TAX
3. PRE-NOTICE COMMUNICATION OF DEMAND
4. REPLY TO PRE-NOTICE COMMUNICATION OF DEMAND
5. SHOW-CAUSE NOTICE
6. SUMMARY STATEMENT (DRC-02)
7. PAYMENT OF TAX BEFORE ISSUANCE OF SCN OR ORDER
8. INTIMATION OF PAYMENT OF TAX
9. ACKNOWLDEGDGEMENT OF VOLUNTARY PAYMENT BY TAX PAYER
10. INTIMATION OF CONCLUSION OF PROCEEDINGS ON PAYMENT BY TAXPAYER
11. OVERVIEW:ADJUDICATION OF SHOW CAUSE NOTICE (DETERMINATION OF TAX PAYABLE)
12. REPLY BY TAXPAYER TO THE NOTICE
13. ADJUDICATION OF SHOW CAUSE NOTICE
14. RECTIFICATION OF ADJUDICATION ORDER
15. PROPER OFFICER UNDER SECTION 73 &74 OF THE CGST ACT, 2017 AND THE IGST ACT, 2017
16. MODE OF SERVICE OF NOTICE/ORDER
17. GENERAL PROVISIONS REGARDING DETERMINATION OF TAX
18. INSTRUCTIONS/CIRCULARS RELEVANT TO THIS CHAPTER

Refund Under GST(No. of topics: 14)

1. INTRODUCTION
2. SITUATIONS LEADING TO REFUND CLAIMS
3. STATUTORY PROVISIONS AND MANNER OF FILING CLAIM FOR REFUND UNDER GST LAW
4. PROCEDURE AND CONDITIONS FOR FILING REFUND CLAIM
5. RELEVANT DATE FOR FILING THE REFUND CLAIM
6. DOCUMENTS TO BE FILED WITH REFUND CLAIM
7. EXAMINATION OF REFUND APPLICATIONS AND THE ACTION TO BE TAKEN BY OFFICERS
8. UNJUST ENRICHMENT
9. POWERS TO CENTRAL GOVERNMENT TO REFUND STATE TAX AND VICE VERSA
10. DISBURSAL OF REFUNDS OF ALL TAXES BY JURISDICTIONAL OFFICER ONLY
11. ADJUDICATION OF SCN BY PROPER OFFICER SANCTIONING REFUND
12. FUNCTIONS OF RANGE AND DIVISION OFFICERS IN REFUND PROCESSING
13. SOPS ISSUED IN RESPECT OF REFUND
14. CIRCULARS ISSUED BY CBIC ON ISSUES RELATED TO REFUNDS

Audit(No. of topics: 8)

1. INTRODUCTION- OBJECTIVES OF AUDIT UNDER CGST ACT, 2017
2. DEFINITION OF AUDIT
3. LEGAL PROVISIONS ASSOCIATED WITH AUDIT BY TAX AUTHORITIES AND THE PROCEDURE TO CONDUCT AUDIT THEREOF- Section 65 of the CGST Act, 2017 and Rule 101 of the CGST Rules, 2017
4. SPECIAL AUDIT – SECTION 66 OF CGST ACT, 2017 AND RULE 102 OF THE CGST RULES, 2017.
5. MANAGEMENT OF GST AUDIT
6. AUDIT PROCESS
7. THEMATIC AUDIT- AN OVERVIEW
8. AUDIT OF REPORTING ENTITIES UNDER PMLA, 2002 FROM ANTI MONEY-LAUNDERING, COUNTERING THE FINANCING OF TERRORISM AND COMBATING PROLIFERATION FINANCING PERSPECTIVE

Inspection, Search, Seizure and Arrest(No. of topics: 11)

1. INTRODUCTION
2. INSPECTION
3. SEARCH
4. PANCHNAMA
5. DRAWAL OF SAMPLES
6. RECORDING OF STATEMENT
7. SEIZURE DURING SEARCH PROCEEDINGS
8. SEIZURE IN PROCEEDINGS OTHER THAN SEARCH
9. INSPECTION, DETENTION, SEIZURE AND RELEASE OF GOODS AND CONVEYANCES IN TRANSIT
10. ARREST
11. PROCEDURE FOR SANCTION OF PROSECUTION

Offence and Penalties(No. of topics: 15)

1. INTRODUCTION
2. COMPLAINCES PRESCRIBED UNDER CGST ACT, 2017
3. OFFENCES UNDER GST LAW
4. TYPES OF OFFENCES
5. MINOR BREACH AND MAJOR BREACH UNDER CGST ACT, 2017
6. PENALTIES UNDER GST LAW
7. GENERAL DISCIPLINE RELATED TO PENALTY
8. POWER TO IMPOSE PENALTY IN CERTIN CASES
9. POWERS TO WAIVE PENALTY
10. DETENTION, SEIZURE AND RELEASE OF GOODS AND CONVEYANCES INTRANSIT AND PENALTY THEREOF
11. CONFISCATION OF GOODS AND CONVEYANCES AND PENALTY THERE0F
12. CONTINUATION OF ALL OTHER PROCEEDINGS UNDER GST LAW
13. PROSECUTION
14. COMPOUNDING OF OFFENCES
15. PROVISIONS TO BE FOLLOWED BY THE OFFICER

Recovery of Tax(No. of topics: 12)

1. INTRODUCTION
2. MEANING OF ‘ARREARS’ AND TYPES OF ARREARS
3. MODES OF RECOVERY OF TAX
4. PROPER OFFICER FOR RECOVERY OF GST ARREARS
5. RECOVERY MECHANISM
6. MODES OF RECOVERY
7. PAYMENT OF TAX AND OTHER AMOUNT IN INSTALMENTS
8. TRANSFER OF PROPERTY TO BE VOID IN CERTAIN CASES
9. TAX TO BE FIRST CHARGE ON PROPERTY
10. PROVISIONAL ATTACHMENT TO PROTECT REVENUE IN CERTAIN CASES
11. CONTINUATION AND VALIDATION OF CERTAIN RECOVERY PROCEEDINGS
12. LIABILITY TO PAY IN CERTAIN CASES

Appeals & Revision(No. of topics: 19)

1. INTRODUCTION
2. APPEAL AGAINST ADJUDICATION ORDER
3. APPELLATE MECHANISM
4. APPEAL BY THE TAXPAYER
5. HANDLING OF FIRST STAGE APPEAL MADE BY THE TAXPAYER
6. APPEAL BY THE DEPARTMENT
7. WITHDRAWAL OF APPEAL
8. ORDER OF APPELLATE AUTHORITY
9. REVISION BY REVISIONAL AUTHORITY
10. APPEALS TO APPELLATE TRIBUNAL - GSTAT (GOODS & SERVICES TAX APPELLATE TRIBUNAL)
11. APPEALS FILED BY THE TAXPAYER BEFORE TRIBUNAL
12. APPEALS FILED BY THE DEPARTMENT BEFORE TRIBUNAL
13. SECTION 115 - INTEREST ON REFUND OF AMOUNT PAID FOR ADMISSION OF APPEAL
14. APPEALS BEFORE HON’BLE HIGH COURT
15. APPEALS TO HON’BLE SUPREME COURT
16. SUMS DUE TO BE PAID NOTWITHSTANDING APPEAL, ETC
17. APPEAL NOT TO BE FILED IN CERTAIN CASES
18. GENERAL GUIDELINES FOR APPEALS
19. ADDITIONAL EVIDENCES

Job work Anti Profiteering and Other Misc. Provisions(No. of topics: 32)

1. INTRODUCTION
2. JOB WORK UNDER GST
3. PRESUMPTION AS TO DOCUMENTS IN CERTAIN CASES [SECTION 144]
4. ADMISSIBILITY OF MICRO FILMS, FACSIMILE COPIES OF DOCUMENTS AND COMPUTER PRINTOUTS AS DOCUMENTS AND AS EVIDENCE [SECTION 145]
5. COMMON PORTAL [SECTION 146 OF THE CGST ACT, 2017]
6. DEEMED EXPORTS [SECTION 147 OF THE CGST ACT, 2017]
7. SPECIAL PROCEDURE FOR CERTAIN PROCESSES [SECTION 148 OF THE CGST ACT, 2017]
8. GOODS AND SERVICES TAX COMPLIANCE RATING [SECTION 149 OF THE CGST ACT, 2017]
9. POWER TO COLLECT STATISTICS & BAR ON DISCLOSURE OF INFORMATION [SECTIONS 151 & 152 OF THE CGST ACT, 2017]
10. TAKING ASSISTANCE FROM AN EXPERT [SECTION 153 OF THE CGST ACT, 2017]
11. POWER TO TAKE SAMPLES [SECTION 154 OF THE CGST ACT, 2017]
12. BURDEN OF PROOF [SECTION 155 OF THE CGST ACT, 2017]
13. PERSONS DEEMED TO BE PUBLIC SERVANTS [SECTION 156 OF THE CGST ACT, 2017]
14. PROTECTION OF ACTION TAKEN UNDER THIS ACT [SECTION 157 OF THE CGST ACT, 2017]
15. DISCLOSURE OF INFORMATION BY A PUBLIC SERVANT [SECTION 158 OF THE CGST ACT, 2017]
16. PUBLICATION OF INFORMATION IN RESPECT OF PERSONS IN CERTAIN CASES [SECTION 159 OF THE CGST ACT, 2017]
17. ASSESSMENT PROCEEDINGS, ETC. NOT TO BE INVALID ON CERTAIN GROUNDS [SECTION 160 OF THE CGST ACT, 2017]
18. RECTIFICATION OF ERRORS APPARENT ON THE FACE OF RECORD [SECTION 161 OF THE CGST ACT, 2017]
19. BAR ON JURISDICTION OF CIVIL COURTS [SECTION 162 OF THE CGST ACT, 2017]
20. LEVY OF FEE [SECTION 163 OF THE CGST ACT, 2017]
21. POWER OF GOVERNMENT TO MAKE RULES & REGULATIONS [SECTIONS 164 & 165 OF THE CGST ACT, 2017]
22. LAYING OF RULES, REGULATIONS AND NOTIFICATIONS [SECTION 166 OF THE CGST ACT, 2017]
23. DELEGATION OF POWERS [SECTION 167 OF THE CGST ACT, 2017]
24. POWER TO ISSUE INSTRUCTIONS OR DIRECTIONS [SECTION 168 OF THE CGST ACT, 2017]
25. POWER OF GOVERNMENT TO EXTEND TIME LIMIT IN SPECIAL CIRCUMSTANCES [SECTION 168A OF THE CGST ACT, 2017]
26. MODES OF SERVICE OF NOTICE, DECISION, SUMMONS, ETC.
27. ROUNDING OFF OF TAX ETC. [SECTION 170 OF THE CGST ACT, 2017]
28. ANTI-PROFITEERING MEASURE [SECTION 171 OF THE CGST ACT, 2017]
29. REMOVAL OF DIFFICULTIES [SECTION 172 OF THE CGST ACT, 2017]
30. OMISSION AND REPEAL OF EARLIER LAWS [SECTIONS 173 AND 174 OF THE CGST ACT, 2017]
31. APPLICATION OF PROVISIONS OF CENTRAL GOODS AND SERVICES TAX ACT [SECTION 20 OF THE IGST ACT, 2017]
32. APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS [CHAPTER VIII OF THE IGST ACT, 2017]

Advance Ruling(No. of topics: 8)

1. INTRODUCTION: ADVANCE RULING MECHANISM IN GST
2. WHAT IS AN ADVANCE RULING?
3. LEGAL PROVISIONS
4. PROCEDURE FOR OBTAINING ADVANCE RULING
5. PROCEDURE AT THE END OF ADVANCE RULING AUTHORITY
6. APPEAL AGAINST THE ORDER OF THE ADVANCE RULING AUTHORITY
7. MANUAL FILING OF APPLICATIONS BEFORE AAR & AAAR
8. RECTIFICATION OF ORDER BY AAR, AAAR OR NAAAR

Transitional Provisions(No. of topics: 7)

1. INTRODUCTION
2. CATEGORY OF TAXPAYERS
3. TRANSITIONAL PROVISIONS FOR AVAILMENT OF INPUT TAX CREDIT
4. TRANSITIONAL PROVISIONS RELATING TO JOB WORK, GOODS RETURNED/SENT FOR APPROVAL ETC.
5. STATUTORY PROVISIONS
6. CGST RULES, 2017 UNDER THE TRANSITIONAL PROVISIONS
7. CIRCULARS ISSUED BY CBIC

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Central Excise

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Handbook of GST Law & Procedures (CBIC) [October 2024]

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Overview of GST(No. of topics: 21)

1. INTRODUCTION
2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
3. GST COUNCIL
4. GOODS AND SERVICE TAX NETWORK (GSTN)
5. SALIENT FEATURES OF GST
6. PERSONS LIABLE TO PAY GST
7. CLASSIFICATION OF GOODS AND SERVICES
8. COMPOSITE AND MIXED SUPPLIES
9. EXEMPTION FROM GST
10. TIME OF SUPPLY OF GOODS AND SERVICES
11. PLACE OF SUPPLY OF GOODS AND SERVICE
12. TAX INVOICE UNDER GST
13. VALUATION OF SUPPLY OF GOODS AND SERVICES UNDER GST
14. FEATURES OF GST PAYMENT PROCESS
15. TAX DEDUCTED AT SOURCE (TDS) UNDER GST
16. COLLECTION OF TAX AT SOURCE (TCS) UNDER GST
17. INPUT TAX CREDIT
18. INPUT SERVICE DISTRIBUTOR IN GST
19. E WAY BILL
20. CROSS EMPOWERMENT OF OFFICERS OF STATE AND CENTRAL GOVERNMENT UNDER GST
21. CENTER AND STATE CO-ORDINATION COMMITTEE

Registration(No. of topics: 13)

1. INTRODUCTION
2. PERSON REQUIRED TO TAKE REGISTRATION
3. COMPULSORY REGISTRATION UNDER GST
4. PERSONS NOT LIABLE FOR REGISTRATION
5. PROCEDURE FOR REGISTRATION
6. AMENDMENT OF REGISTRATION
7. APPLICATION FOR CANCELLATION OF REGISTRATION
8. CANCELLATION OF REGISTRATION
9. SUSPENSION OF REGISTRATION PENDING CANCELLATION
10. SUO MOTO CANCELLATION OF REGISTRATION UNDER GST BY PROPER OFFICER
11. FINAL ORDER OF CANCELLATION OF REGISTRATION
12. REVOCATION OF CANCELLATION OF REGISTRATION
13. FUNCTIONS OF CENTRAL PROCESSING CELL OFFICERS

Returns & Scrutiny Thereof(No. of topics: 8)

1. INTRODUCTION
2. TYPES OF RETURNS UNDER GST LAW
3. NON-FILERS OF RETURNS
4. DUE DATE FOR FILING THE RETURNS
5. INTEREST AND LATE FEES DUE TO DELAY OR NON-FILING OF RETURNS
6. SCRUTINY OF RETURNS BY PROPER OFFICER
7. TASKS OF RANGE OFFICERS
8. SOPS ISSUED IN RESPECT OF RETURNS

Assessment(No. of topics: 10)

1. INTRODUCTION
2. IMPORTANCE OF ASSESSMENT UNDER GST
3. ERRORS COMMONLY COMMITTED WHILE DISCHARGING TAX LIABILITY
4. TYPES OF ASSESSMENT UNDER GST
5. SELF-ASSESSMENT
6. PROVISIONAL ASSESSMENT
7. SCRUTINY ASSESSMENT BY PROPER OFFICER
8. BEST JUDGMENT ASSESSMENT IN RESPECT OF NON-FILERS
9. ASSESSMENT OF UNREGISTERED PERSONS
10. SUMMARY ASSESSMENT

Demand and Determination Thereof(No. of topics: 18)

1. INTRODUCTION: HOW A SITUATION FOR DEMAND ARISES
2. DEMAND OF TAX
3. PRE-NOTICE COMMUNICATION OF DEMAND
4. REPLY TO PRE-NOTICE COMMUNICATION OF DEMAND
5. SHOW-CAUSE NOTICE
6. SUMMARY STATEMENT (DRC-02)
7. PAYMENT OF TAX BEFORE ISSUANCE OF SCN OR ORDER
8. INTIMATION OF PAYMENT OF TAX
9. ACKNOWLDEGDGEMENT OF VOLUNTARY PAYMENT BY TAX PAYER
10. INTIMATION OF CONCLUSION OF PROCEEDINGS ON PAYMENT BY TAXPAYER
11. OVERVIEW:ADJUDICATION OF SHOW CAUSE NOTICE (DETERMINATION OF TAX PAYABLE)
12. REPLY BY TAXPAYER TO THE NOTICE
13. ADJUDICATION OF SHOW CAUSE NOTICE
14. RECTIFICATION OF ADJUDICATION ORDER
15. PROPER OFFICER UNDER SECTION 73 &74 OF THE CGST ACT, 2017 AND THE IGST ACT, 2017
16. MODE OF SERVICE OF NOTICE/ORDER
17. GENERAL PROVISIONS REGARDING DETERMINATION OF TAX
18. INSTRUCTIONS/CIRCULARS RELEVANT TO THIS CHAPTER

Refund Under GST(No. of topics: 14)

1. INTRODUCTION
2. SITUATIONS LEADING TO REFUND CLAIMS
3. STATUTORY PROVISIONS AND MANNER OF FILING CLAIM FOR REFUND UNDER GST LAW
4. PROCEDURE AND CONDITIONS FOR FILING REFUND CLAIM
5. RELEVANT DATE FOR FILING THE REFUND CLAIM
6. DOCUMENTS TO BE FILED WITH REFUND CLAIM
7. EXAMINATION OF REFUND APPLICATIONS AND THE ACTION TO BE TAKEN BY OFFICERS
8. UNJUST ENRICHMENT
9. POWERS TO CENTRAL GOVERNMENT TO REFUND STATE TAX AND VICE VERSA
10. DISBURSAL OF REFUNDS OF ALL TAXES BY JURISDICTIONAL OFFICER ONLY
11. ADJUDICATION OF SCN BY PROPER OFFICER SANCTIONING REFUND
12. FUNCTIONS OF RANGE AND DIVISION OFFICERS IN REFUND PROCESSING
13. SOPS ISSUED IN RESPECT OF REFUND
14. CIRCULARS ISSUED BY CBIC ON ISSUES RELATED TO REFUNDS

Audit(No. of topics: 8)

1. INTRODUCTION- OBJECTIVES OF AUDIT UNDER CGST ACT, 2017
2. DEFINITION OF AUDIT
3. LEGAL PROVISIONS ASSOCIATED WITH AUDIT BY TAX AUTHORITIES AND THE PROCEDURE TO CONDUCT AUDIT THEREOF- Section 65 of the CGST Act, 2017 and Rule 101 of the CGST Rules, 2017
4. SPECIAL AUDIT – SECTION 66 OF CGST ACT, 2017 AND RULE 102 OF THE CGST RULES, 2017.
5. MANAGEMENT OF GST AUDIT
6. AUDIT PROCESS
7. THEMATIC AUDIT- AN OVERVIEW
8. AUDIT OF REPORTING ENTITIES UNDER PMLA, 2002 FROM ANTI MONEY-LAUNDERING, COUNTERING THE FINANCING OF TERRORISM AND COMBATING PROLIFERATION FINANCING PERSPECTIVE

Inspection, Search, Seizure and Arrest(No. of topics: 11)

1. INTRODUCTION
2. INSPECTION
3. SEARCH
4. PANCHNAMA
5. DRAWAL OF SAMPLES
6. RECORDING OF STATEMENT
7. SEIZURE DURING SEARCH PROCEEDINGS
8. SEIZURE IN PROCEEDINGS OTHER THAN SEARCH
9. INSPECTION, DETENTION, SEIZURE AND RELEASE OF GOODS AND CONVEYANCES IN TRANSIT
10. ARREST
11. PROCEDURE FOR SANCTION OF PROSECUTION

Offence and Penalties(No. of topics: 15)

1. INTRODUCTION
2. COMPLAINCES PRESCRIBED UNDER CGST ACT, 2017
3. OFFENCES UNDER GST LAW
4. TYPES OF OFFENCES
5. MINOR BREACH AND MAJOR BREACH UNDER CGST ACT, 2017
6. PENALTIES UNDER GST LAW
7. GENERAL DISCIPLINE RELATED TO PENALTY
8. POWER TO IMPOSE PENALTY IN CERTIN CASES
9. POWERS TO WAIVE PENALTY
10. DETENTION, SEIZURE AND RELEASE OF GOODS AND CONVEYANCES INTRANSIT AND PENALTY THEREOF
11. CONFISCATION OF GOODS AND CONVEYANCES AND PENALTY THERE0F
12. CONTINUATION OF ALL OTHER PROCEEDINGS UNDER GST LAW
13. PROSECUTION
14. COMPOUNDING OF OFFENCES
15. PROVISIONS TO BE FOLLOWED BY THE OFFICER

Recovery of Tax(No. of topics: 12)

1. INTRODUCTION
2. MEANING OF ‘ARREARS’ AND TYPES OF ARREARS
3. MODES OF RECOVERY OF TAX
4. PROPER OFFICER FOR RECOVERY OF GST ARREARS
5. RECOVERY MECHANISM
6. MODES OF RECOVERY
7. PAYMENT OF TAX AND OTHER AMOUNT IN INSTALMENTS
8. TRANSFER OF PROPERTY TO BE VOID IN CERTAIN CASES
9. TAX TO BE FIRST CHARGE ON PROPERTY
10. PROVISIONAL ATTACHMENT TO PROTECT REVENUE IN CERTAIN CASES
11. CONTINUATION AND VALIDATION OF CERTAIN RECOVERY PROCEEDINGS
12. LIABILITY TO PAY IN CERTAIN CASES

Appeals & Revision(No. of topics: 19)

1. INTRODUCTION
2. APPEAL AGAINST ADJUDICATION ORDER
3. APPELLATE MECHANISM
4. APPEAL BY THE TAXPAYER
5. HANDLING OF FIRST STAGE APPEAL MADE BY THE TAXPAYER
6. APPEAL BY THE DEPARTMENT
7. WITHDRAWAL OF APPEAL
8. ORDER OF APPELLATE AUTHORITY
9. REVISION BY REVISIONAL AUTHORITY
10. APPEALS TO APPELLATE TRIBUNAL - GSTAT (GOODS & SERVICES TAX APPELLATE TRIBUNAL)
11. APPEALS FILED BY THE TAXPAYER BEFORE TRIBUNAL
12. APPEALS FILED BY THE DEPARTMENT BEFORE TRIBUNAL
13. SECTION 115 - INTEREST ON REFUND OF AMOUNT PAID FOR ADMISSION OF APPEAL
14. APPEALS BEFORE HON’BLE HIGH COURT
15. APPEALS TO HON’BLE SUPREME COURT
16. SUMS DUE TO BE PAID NOTWITHSTANDING APPEAL, ETC
17. APPEAL NOT TO BE FILED IN CERTAIN CASES
18. GENERAL GUIDELINES FOR APPEALS
19. ADDITIONAL EVIDENCES

Job work Anti Profiteering and Other Misc. Provisions(No. of topics: 32)

1. INTRODUCTION
2. JOB WORK UNDER GST
3. PRESUMPTION AS TO DOCUMENTS IN CERTAIN CASES [SECTION 144]
4. ADMISSIBILITY OF MICRO FILMS, FACSIMILE COPIES OF DOCUMENTS AND COMPUTER PRINTOUTS AS DOCUMENTS AND AS EVIDENCE [SECTION 145]
5. COMMON PORTAL [SECTION 146 OF THE CGST ACT, 2017]
6. DEEMED EXPORTS [SECTION 147 OF THE CGST ACT, 2017]
7. SPECIAL PROCEDURE FOR CERTAIN PROCESSES [SECTION 148 OF THE CGST ACT, 2017]
8. GOODS AND SERVICES TAX COMPLIANCE RATING [SECTION 149 OF THE CGST ACT, 2017]
9. POWER TO COLLECT STATISTICS & BAR ON DISCLOSURE OF INFORMATION [SECTIONS 151 & 152 OF THE CGST ACT, 2017]
10. TAKING ASSISTANCE FROM AN EXPERT [SECTION 153 OF THE CGST ACT, 2017]
11. POWER TO TAKE SAMPLES [SECTION 154 OF THE CGST ACT, 2017]
12. BURDEN OF PROOF [SECTION 155 OF THE CGST ACT, 2017]
13. PERSONS DEEMED TO BE PUBLIC SERVANTS [SECTION 156 OF THE CGST ACT, 2017]
14. PROTECTION OF ACTION TAKEN UNDER THIS ACT [SECTION 157 OF THE CGST ACT, 2017]
15. DISCLOSURE OF INFORMATION BY A PUBLIC SERVANT [SECTION 158 OF THE CGST ACT, 2017]
16. PUBLICATION OF INFORMATION IN RESPECT OF PERSONS IN CERTAIN CASES [SECTION 159 OF THE CGST ACT, 2017]
17. ASSESSMENT PROCEEDINGS, ETC. NOT TO BE INVALID ON CERTAIN GROUNDS [SECTION 160 OF THE CGST ACT, 2017]
18. RECTIFICATION OF ERRORS APPARENT ON THE FACE OF RECORD [SECTION 161 OF THE CGST ACT, 2017]
19. BAR ON JURISDICTION OF CIVIL COURTS [SECTION 162 OF THE CGST ACT, 2017]
20. LEVY OF FEE [SECTION 163 OF THE CGST ACT, 2017]
21. POWER OF GOVERNMENT TO MAKE RULES & REGULATIONS [SECTIONS 164 & 165 OF THE CGST ACT, 2017]
22. LAYING OF RULES, REGULATIONS AND NOTIFICATIONS [SECTION 166 OF THE CGST ACT, 2017]
23. DELEGATION OF POWERS [SECTION 167 OF THE CGST ACT, 2017]
24. POWER TO ISSUE INSTRUCTIONS OR DIRECTIONS [SECTION 168 OF THE CGST ACT, 2017]
25. POWER OF GOVERNMENT TO EXTEND TIME LIMIT IN SPECIAL CIRCUMSTANCES [SECTION 168A OF THE CGST ACT, 2017]
26. MODES OF SERVICE OF NOTICE, DECISION, SUMMONS, ETC.
27. ROUNDING OFF OF TAX ETC. [SECTION 170 OF THE CGST ACT, 2017]
28. ANTI-PROFITEERING MEASURE [SECTION 171 OF THE CGST ACT, 2017]
29. REMOVAL OF DIFFICULTIES [SECTION 172 OF THE CGST ACT, 2017]
30. OMISSION AND REPEAL OF EARLIER LAWS [SECTIONS 173 AND 174 OF THE CGST ACT, 2017]
31. APPLICATION OF PROVISIONS OF CENTRAL GOODS AND SERVICES TAX ACT [SECTION 20 OF THE IGST ACT, 2017]
32. APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS [CHAPTER VIII OF THE IGST ACT, 2017]

Advance Ruling(No. of topics: 8)

1. INTRODUCTION: ADVANCE RULING MECHANISM IN GST
2. WHAT IS AN ADVANCE RULING?
3. LEGAL PROVISIONS
4. PROCEDURE FOR OBTAINING ADVANCE RULING
5. PROCEDURE AT THE END OF ADVANCE RULING AUTHORITY
6. APPEAL AGAINST THE ORDER OF THE ADVANCE RULING AUTHORITY
7. MANUAL FILING OF APPLICATIONS BEFORE AAR & AAAR
8. RECTIFICATION OF ORDER BY AAR, AAAR OR NAAAR

Transitional Provisions(No. of topics: 7)

1. INTRODUCTION
2. CATEGORY OF TAXPAYERS
3. TRANSITIONAL PROVISIONS FOR AVAILMENT OF INPUT TAX CREDIT
4. TRANSITIONAL PROVISIONS RELATING TO JOB WORK, GOODS RETURNED/SENT FOR APPROVAL ETC.
5. STATUTORY PROVISIONS
6. CGST RULES, 2017 UNDER THE TRANSITIONAL PROVISIONS
7. CIRCULARS ISSUED BY CBIC

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Handbook of GST Law & Procedures (CBIC) [October 2024]

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RECOVERY MECHANISM

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CGST Act 2017: New Tax Recovery Rules, Timelines & Procedures Explained; Key Sections Include Rule 88C, 88D, and Section 79.

The recovery mechanism under the CGST Act, 2017 outlines procedures for tax recovery, including timelines for payment and actions for non-compliance. Taxpayers must pay amounts due within three months of an order, with potential for earlier payment if deemed necessary by the proper officer. Discrepancies between GSTR-1 and GSTR-3B returns must be rectified, with opportunities for taxpayers to explain or correct errors before recovery actions are initiated. New rules, such as Rule 88C and Rule 88D, address differences in tax liabilities and input tax credits, requiring taxpayers to reconcile or justify discrepancies. Unresolved issues lead to recovery proceedings under Section 79.

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Handbook of GST Law & Procedures (CBIC) [October 2024]

Handbook of GST Law & Procedures (CBIC) [October 2024]

RECOVERY MECHANISM

Recovery of Tax

CGST Act 2017: New Tax Recovery Rules, Timelines & Procedures Explained; Key Sections Include Rule 88C, 88D, and Section 79.

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