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GST Guide with Ready Reckoner
Authors:
Rakesh Garg
and
Sandeep Garg
Edition:
4th
Publication Date:
2017
Publisher:
Bloomsbury Professional
Copyright:
2018 Bloomsbury Professional
GO
Contents
Contents
Expand All
Collapse All
About the authors
Preface
Close section
Part A: GST At-A-Glance
Close section
Chapter A1: Rates and Exemption Notifications in GST – At-a-glance
1.1 CGST Act
1.2 IGST Act
1.3 Compensation Cess Act
Close section
Chapter A2: Non-Tariff Notifications in GST – Ataglance
2.1 CGST Act
2.2 IGST Act
2.3 Compensation Cess Act
Close section
Chapter A3: Orders issued in GST – At-a-glance
3.1 CGST Act
Close section
Chapter A4: Circular and clarifications in GST –Ataglance
4.1 CGST Act
4.2 IGST Act
4.3 Compensation Cess Act
Close section
Chapter A5: GST in India – At-a-glance
5.1 GST – Meaning and its scope
5.2 Legislative Framework
5.3 Taxable event and charging provisions
5.4 Rates of GST, Import & Export
5.5 Exemptions and exempt supplies
5.6 Meaning and Scope of the term “Supply”
5.7 Threshold Limit for registration
5.8 Taxable Persons & Registration
5.9 Composition Scheme [Section 10]
5.10 Output Tax
5.11 Input Tax
5.12 Job Work [Section 19, 143 of the GST Act]
5.13 Tax Invoice, Bill of Supply, Debit/Credit Notes
5.14 Accounts and Records
5.15 Returns under the GST (Chapter IX of the GST Act)
5.15.1 Types of returns or reports and periodicity
5.15.2 Other features of the Returns
5.16 Payment of Tax (Section 49 of the GST Act)
5.18 Tax Collection at Source (TCS) (Section 52)
5.19 Supplier of online information and database access or retrieval services located outside India to specified person in the taxable territory (OIDAR) (Section 14 of the IGST Act)
5.20 Refund (Section 54 & 55 of the GST Act)
5.21 Assessment and Audit
5.23 Advance ruling (Section 95 of the GST Act)
5.24 Appeals (Chapter XVIII of the GST Act)
5.25 Information returns (Section 150 of the GST Act)
Annexure [Refer Para 5.9]
Chapter A6: Compliance chart with limitation periods under GST
Close section
Chapter A7: GST Transition – Time limits and limitation periods
7.1 Action points after the Appointed Day (AD)
7.2 Stock holding periods as on Appointed Day (AD) for claiming input tax credit
7.3 Time Limits of removal/dispatch before the Appointed Day (AD) (in case of return of goods after the AD)
Close section
Chapter A8: Reverse Charge under GST
8.1 Reverse Charge in respect of goods under sec 9(3) of the GST Act and 5(3) of the IGST Act
8.2 Reverse Charge in respect of services under sec 9(3) of the GST Act and 5(3) of the IGST Act
8.3 Reverse Charge in respect of goods and services under sec 9(4) of the GST Act and 5(4) of the IGST Act
Close section
Chapter A9: Returns under GST
9.1 Types of returns or reports and periodicity
9.2 Person-wise returns and periodicity
9.3 Simple Return in Form GSTR-3B for the Year 2017-18
Close section
Chapter A10: Due dates under GST – Extensions
10.1A Details of outward supplies of goods or services – Taxpayers with annual aggregate turnover more than INR 1.5 crore – Monthly - Form GSTR–1
10.1B Details of outward supplies of goods or services – Taxpayers with annual aggregate turnover upto INR 1.5 Cr. – Quarterly - Form GSTR–1
10.2 Details of inward supplies of goods or services – Form GSTR–2
10.3 Monthly return – Form GSTR–3
10.4 Monthly return – Form GSTR–3B
10.5 Quarterly return for person opting for composition levy- Form GSTR–4
10.6 Return for Non-resident taxable person – GSTR-5
10.7 Monthly details of supplies of online information and database access or retrieval services (OIDAR) by a person located outside India made to non-taxable persons in India – Form GSTR–5A
10.8 Monthly return for input service distributor – Form GSTR–6
10.9 Intimation to pay tax under sec 10 (composition levy) (Persons registered under erstwhile law migrating on the appointed day) – Form GST CMP–01
10.10 Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day) – Form GST CMP–03
10.11 Declaration for claim of input tax credit under section 18(1) by a person who has applied for registration within 30 days from the date of his liability – Form GST ITC–01
10.12 Details of goods/capital goods sent to job worker and received back from job worker – Form GST ITC–04
10.13 Application for Enrolment of Taxpayers registered in erstwhile laws and migrating in the GST – Form GST REG–26
10.14 Person registered under any of the erstwhile laws, who is not liable to be registered under the GST Act; Application of cancellation – Form GST REG–29
10.15 Transitional ITC/Stock Statement by the Migrant Taxpayers – Form GST TRAN–01
10.16 Statement of details for supplies of goods effected during the tax period – Form GST TRAN–02
Close section
Chapter A11: Non-creditable goods/services and supplies under GST
11.1 Non creditable goods/services/supplies
Close section
Chapter A12: Interest, penalties and offences
12.1 Interest under GST
12.2 Penalties under GST
12.3 Offences under GST
Close section
Chapter A13: State Codes
13.1 Code wise
13.2 Alphabetical List
Chapter A14: Port Codes
Close section
Chapter A15: GST Forms – At-a-glance
Central Goods and Services Tax Forms
Close section
Part B: Commentary
Close section
Chapter B1: Pre-GST Indian indirect tax structure
1.1 Framework of Constitution of India in respect of taxation
1.2 Main indirect taxes or duties in India pre-GST
1.3 Customs duty
1.4 Excise duty
1.5 Service tax
1.6 State value added tax (VAT) or central sales tax (CST)
1.6.1 Value added tax (VAT)
1.6.2 Enactment of the Central Sales Tax Act, 1956 (CST Act)
1.7 Other important indirect taxes or duties
1.8 Shortcomings of the pre-GST structure
Close section
Chapter B2: GST – Concept, Features and Advantages and Constitutional Amendment
2.1 What is GST and why GST?
2.2 101st Constitutional Amendment
2.5 Pre-GST indirect tax structure versus GST
2.6 Advantages of GST
2.7 Is GST really a “One Nation One Tax”
2.8 FAQs
2.9 GST in Other Countries
Close section
Chapter B3: Taxes or Duties Subsumed in the GST
3.1 Taxes or duties subsumed in GST
3.2 Taxes or duties not subsumed in GST
Close section
Chapter B4: GST Council and its Functions
4.1 What is GST Council?
4.2 Manner of decision by the GST Council
4.3 Role and functions of the GST Council
4.4 Meetings of the GST Council and its conclusions
Close section
Chapter B5: Steps to Determine Liability under GST and Key Definitions
5.1 Introduction to Terminology
5.2 General interpretation
5.3 Definitions relating to Goods, Services, Business, etc
5.4 Definitions relating to Person (Supplier, Recipient, etc)
5.5 Definitions relating to Supply, Export, Import, etc
5.6 Definitions relating to place, address, location, etc
5.7 Definitions relating to Computation of Turnover, Tax, etc
5.8 Definitions relating to Returns, Invoice, Documents, Records, etc
5.9 Definitions relating to Tax, Cess, Acts, etc
5.10 Definitions relating to Assessment, Audit, etc
Close section
Chapter B6: Supply – Meaning and Scope
Introduction
6.1 Meaning of supply
6.2 Supply without consideration – Schedule I
6.3 Whether an activity is “supply of goods” or “supply of service” -Matters contained in Schedule II
6.3.1 Transfer of ‘titles’ or ‘right to use’ in goods
6.3.2 Lease or letting of land or building
6.3.3 Treatment or process to another person’s goods
6.3.4 Transfer of business assets
6.3.5 Renting of immovable property
6.3.6 Construction of complex etc
6.3.7 Temporary transfer of intellectual property right (IPR)
6.3.8 Development, design, etc of IT software
6.3.9 Refrainment, tolerance an act, etc
6.3.10 Transfer of the right to use goods
6.3.11 Works contract
6.3.12 Supply of food and beverage
6.3.13 Supply of goods by any unincorporated association
6.3.14 Taxability under the erstwhile Indirect tax laws vs GST
6.4 Activities or transactions which shall be treated neither as supply of goods nor as supply of services - Sec 7(2)read with Schedule III
6.5 Powers of the government in respect of supply
6.6 Composite or mixed supply
6.7 Continuous supply of goods/services
6.8 “Outward supply” and “Inward supply
6.9 Issues and FAQ in respect of Supply
Close section
Chapter B7: Time and Value of Supply
7.1 Time of supply of goods – when taxable
7.1.1 Time of supply of goods subject to forward charge
7.1.2 Time of supply of goods subject to reverse charge
7.1.3 Time of supply of vouchers, by whatever named called
7.1.4 Supply relating to interest, late fee or penalty
7.1.5 Where time of supply could not be determined in accordance with earlier provisions
7.1.6 FAQs in respect of time of supply of goods
7.2 Time of supply of services – when taxable
7.2.1 Time of supply in case of services subject to forward charge
7.2.2 Time of supply of services subject to reverse charge
7.2.3 Time of supply of vouchers, by whatever named called
7.2.4 Special provision in relation to the “associated enterprises”
7.2.5 Supply relating to interest, late fee or penalty
7.2.6 Where time of supply could not be determined in accordance with earlier provisions
7.2.7 FAQs in respect of time of supply of services
7.3 Change in rates of tax – Goods or Services – Sec 14 of the GST Act
7.3.1 Time of supply of services in case of change in rate of tax (CRT) of supply of services – To summarize
7.3.2 Time of supply of goods in case of change in rate of tax (CRT) of supply of goods – To summarize – w.e.f. 15.11.2017 (other than composition tax payers)
7.4 Value of supply
7.4.1 Value of taxable supply for levy of GST
7.4.2 When are two persons stated to be related to each other?
7.4.3 Inclusion of amounts while determining transaction value
7.4.4 Exclusion of discounts while determining transaction value
7.4.5 When is a person required to refer the Valuation Rules?
7.4.6 Value of supply where supply is for a consideration not wholly in money – Rule 27 of the GST Rules
7.4.7 Value of supply taking place between related persons or the distinct persons (inter-unit supply) – Rule 28
7.4.8 Value of supply made or received through an agent – Rule 29
7.4.9 Manner of valuation prescribed in Rules 30 & 31
7.4.10 Manner of valuation in specified activities – Rule 32
7.4.11 Value of supply of services in case of pure agent – Rule 33
7.4.12 Exchange rate of currency, other than INR – Rule 34
7.4.13 Value of supply is inclusive of GST – Rule 35
7.4.14 Proportion of value attributable to different States or Union territories, in the case of supply of advertisement services to Government – Rule 3 of the IGST Rules
7.4.15 FAQs in respect of value of supply
Close section
Chapter B8: Concept of IGST – Inter-state Supply and Intra-state Supply
8.1 Erstwhile indirect tax structure – Inter-state transactions
8.2 IGST model for inter-state transactions
8.3 Determination of place of supply (POS) of goods and services
8.4 Determination of place of supply (POS) of goods other than supply of goods imported into, or exported from India [Sec 10 of the IGST Act]
8.5 Determination of place of supply (POS) of goods imported into, or exported from India [Sec 11 of the IGST Act]
8.6 Determination of place of supply (POS) of services where the location of supplier of service and the location of the recipient of service (both) are in India and situs [Sec 12 of IGST Act]
8.7 Determination of place of supply (POS) of services where location of supplier or location of the recipient is outside India [Section 13]
8.8 Place of supply – Conclusions
8.9 Taxation of import of goods and services
8.10 Transfers of goods/services to branch/agent
8.11 FAQs
Close section
Chapter B9: Imports, Zero-rated Supplies and Exports
9.1 Import of goods and services
9.1.1 Import of goods
9.1.2 Import of services
9.1.3 Taxation on import of goods and services
9.1.4 High seas sale of goods
9.2 Zero rated supply
Close section
Chapter B10: Levy, Reverse Charge, Rates and Exemptions
10.1 Levy and collection of GST (Incidence of Tax) u/s 9(1) of the GST Act and 5(1) of the IGST Act
Close section
Chapter B11: Input tax credit and input service distributor
11.1 Meaning of input tax credit (ITC) and related terms
11.2 Meanings of capital goods, input and input service
11.3 ITC during the transition period
11.4 Eligibility and Conditions for claiming of input tax credit (ITC) [Sec 16]
11.5 Eligibility and Conditions in claiming of input tax credit (ITC) [Sec 17]
11.8 Goods transferred for job-work [Section 19]
11.9 Input service distributor (ISD) [Section 20, 21]
11.9.1 Purpose of ISD mechanism
11.9.2 Who is input service distributor?
11.9.3 Obligations for registration and filing of return
11.9.4 Conditions/restrictions and procedure for distribution of credit [Section 20(2) read with Rule 39 of the GST Rules]
11.9.5 Manner of distribution of credit [Section 20(1) read with Rule 39 of the GST Rules]
11.9.6 Manner of recovery of credit excess distributed
11.10 Hindrances in seamless ITC
11.11 FAQs
Close section
Chapter B12: Composition levy
12.1 Scope and features of the composition levy
12.2 Conditions and restrictions under the composition levy
12.3 Procedure to opt for the composition levy
Close section
Chapter B13: Job worker, Casual Taxable Person & Non-resident Taxable Person
13A Job-worker
13B Casual Taxable Person
13C Non-resident Taxable Person
Close section
Chapter B14: E-commerce, TCS & supply of online data– special provisions
14.1 E-commerce
14.2 Collection of tax (TCS) by e-commerce operators
14.3 Procedure for registration or cancellation and obligations of TCS
14.4 Special provision for payment of tax by a supplier of online information and database access or retrieval services (OIDAR) located outside India to specified person in the taxable territory
Close section
Chapter B15: Registration, Amendment and Cancellation
15.1 Need for registration
Close section
Chapter B16: Returns under the GST
16.1 Purpose of returns
16.2 Persons responsible for filing returns
16.3 Types of returns or reports and periodicity
16.4 Person-wise returns and periodicity
16.5 Other features of returns
16.6 Returns process flow
16.7 Returns for outward supplies [GSTR–1]
16.8 Returns for inward supplies [GSTR–2]
16.8.4 Corrections by Recipients & Acceptance
16.8.5 Input tax credit claim
16.8.6 Inputs/Capital goods received from Overseas or from SEZ units
16.8.7 Stating HSN
16.8.8 Inward supplies from unregistered suppliers [Section 9(4) of the GST Act/5(4) of the IGST Act]
16.8.9 Rectification of return
16.8.10 Furnishing of GSTR-3 after furnishing of GSTR-3B
16.8.11 Steps for filing of GSTR-2: Please refer Para B of the Annexure of this Chapter
Close section
Chapter B17: Payment of tax and Interest
17.1 Broad features
17.2 Nature of taxes to be paid under GST
17.3 Who is liable for payment of GST
17.4 Methods of payment
17.5 Modes of payment
17.6 Payment of GST - Other points
17.7 Role of the banks
17.8 Basic features of challans
17.9 Tax wrongly deposited – IGST v CGST/SGST
17.10 FAQs
17.11 GST payment formats
17.12 Interest under GST
Close section
Chapter B18: Tax deduction at source
18.1 Tax deduction at source (TDS) [Section 51]
18.2 Who is required to deduct TDS?
18.3 Rate of TDS
18.4 When to deduct TDS? Is there any threshold limit?
18.5 Which goods or services are covered?
18.6 Obligations or responsibilities of the deductor
18.7 Procedure for TDS registration or cancellation
18.8 Amendment of TDS Registration
18.9 How will the amount of TDS be utilized by the supplier?
18.10 What would happen if there is excess or erroneous deduction? [Sec 51(8) of the GST Act]
18.11 Penalties on deductor for various defaults
18.12 Transitional provisions in respect of TDS
Close section
Chapter B19: Refund
19.1 Refund - Features
19.2 Refund due to inverted tax structure
19.2.1 Persons entitled for refund [Section 54(3)(a)]
19.2.2 Determination of amount of refund [Rule 89(5)]
19.2.3 Procedure for claiming refund
19.2.4 Time limit
19.2.5 Manner of allowing refund
19.2.6 Disposal of refund application: Refer Para 19.13 to 19.15
Close section
Chapter B20: Invoice, Accounts and Records
20.1 Tax invoice and its contents
20.2 Bill of supply
20.3 Receipt voucher in case of advance collection
20.4 Delivery Challan
20.5 Credit and debit notes
20.6 Tax invoice in case of input service distributor (ISD)
20.7 Tax invoice in case of banks, financial institution & NBFC
20.8 Tax invoice in case of goods transport agency (GTA)
20.9 Tax invoice in case of passenger transportation service
20.10 Prohibition of unauthorised collection of tax
20.11 Accounts and records - maintenance
20.12 Generation and maintenance of electronic records
20.13 Accounts and records by custodian of goods
20.14 Audit of accounts
20.15 Accounts and records - retention
20.16 FAQ by CBEC
Close section
Chapter B21: Assessment, audit & determination of tax
21.1 Self-assessment
21.2 Provisional assessment
21.3 Scrutiny of returns
21.4 Assessment of non-filers of returns
21.5 Assessment of unregistered persons
21.6 Summary assessment
21.7 Audit
21.8 Determination of tax short/not paid
21.9 Eligibility of ITC to the Recipient on additional demand
21.10 Special Audit
Close section
Chapter B22: Collection of tax & Recovery and Liability in certain cases
22.1 Tax collected but not paid to the government
22.2 Tax wrongfully collected and paid to government
22.3 Recovery proceedings
22.4 Payment of tax and other amount in instalments
22.5 Transfer of property to be void in certain cases
22.7 Attachment in certain cases
22.8 Continuation and validation of certain recovery proceedings
22.9 Prohibitions upon the officers and facilities
22.10 Liability to pay in certain cases
22.10.2 Transfer of business [Section 85]
22.10.3 Liability of partners of the firm
22.10.4 Liability of a member in the case of H.U.F.
22.10.5 Discontinuance, dissolution and re-constitution
25.10.6 Liability of a director at the time of recovery proceedings
25.10.7 Procedure for cancellation of registration in case of death of sole proprietor and transfer of input tax credit.
Close section
Chapter B23: Inspection, search & survey
23.1 Inspection
23.2 Access to business premises
23.3 Search and seizure
23.4 Inspection of goods in movement & validation
23.5 Powers to summon to produce documents/things
23.6 Powers to arrest
23.7 Officers of other Departments to assist proper officer
23.8 Powers to make sample purchases
23.9 Applicability of CGST provisions to IGST Act
Close section
Chapter B24: Inspection of Goods in Movement, Confiscation and E-way Bill
24.1 Inspection of goods in movement
24.2 E-way bill – Generation, Validity and Cancellation
24.2.1 Person responsible for furnishing of information and generation of e-way bill [Rule 138(1) of the GST Rules]
24.2.2 E-Way bill to be issued – Movement by way of supply or otherwise
24.2.3 Value of consignment for mandatory generation of e-way bill – Threshold limit
24.2.4 Mode of conveyance
24.2.5 How to furnish of information
24.2.6 Is e-way bill required when the goods are supplied by an unregistered supplier?
24.2.7 Exemption from generation of e-way bill [Rule 138(14)]
24.2.8 Manner of generation of e-way bill – Movement by railways or air or vessel [Rule 138(2A)]
24.2.9 Manner of generation of e-way bill – Movement by Road [Rule 138(2), (3)]
24.2.10 Generation of e-way bill by the e-commerce operator or courier
24.2.11 Transferring goods from one conveyance to another [Rule 138(5)]
24.2.12 Assignment of e-way bill [Rule 138(5A)]
24.2.13 Generation of consolidated e-way bill by transporter and where aggregate value of goods in a conveyance exceeds INR 50,000/-
24.2.14 Generation of e-way bill by the transporter - When
24.2.15 Acceptance of details in e-way bill [Rule 138(11), (12)]
24.2.16 Optional generation of e-way bill [I & II proviso to Rule 138(3)]
24.2.17 Validity period of e-way bill [Rule 138(10)]
24.2.18 Cancellation of e-way bill [Rule 138(9)]
24.2.19 Use of information furnished in Part A of e-way bill [Rule 138(8)]
24.2.20 e-Way Bill in case of “Bill To Ship To” transaction
24.2.21 Penalty for non-compliance of e-way bill provisions
24.2.22 Important e-way bill FAQ released by the CBEC on 31 March 2018
24.3 Obligations of person-in-charge of a conveyance or Transporter – To carry e-way bill, documents and other devices
Close section
Chapter B25: Penalties and Prosecution
25.1 Penalties under the GST Act
25.2 Offences under the GST Act
Close section
Chapter B26: Appeal, Advance Ruling and Anti-profiteering Provisions
26.1 Appeals
26.2 Advance ruling
26.3 Anti-profiteering measure
Close section
Chapter B27: Transitional Provisions
27.1 Existing taxpayers- registration on the appointed day under the Central and the State Acts
27.2 Eligibility of unutilized/unavailed input tax credit
27.3 Output Tax, Revision of Returns and Return of Goods
27.4 Job work
27.4A.2 Removal of semi-finished goods for job work before the appointed day and return of goods after that day – Section 141(2)
27.4A.3 Removal of finished goods to carry certain processes before the appointed day and return of goods after that day − Section 141(3)
27.4B.1 Dispatch of inputs for job work before the appointed day and return of goods after that day − Section 141(1)
27.4B.2 Dispatch of semi-finished goods for job work before appointed day and return of goods after that day − Section 141(2)
27.4B.3 Dispatch of finished goods to carry certain processes before the appointed day and return of goods after that day − Section 141(3)
27.5 Refund Claims
27.6 Assessment, adjudication, Appeal, etc.
27.7 Deduction of tax at source (TDS)
27.8 Import of services made on or after the appointed day – Section 21 of IGST Act
27.9 To Conclude
27.10 Authors’ observations
27.11 FAQ by the CBEC
Close section
Chapter B28: Miscellaneous Provisions
28.1 GST Practitioner
28.1.1 Eligibility Criteria for becoming GST practitioner [Rule 83(1)]
28.1.2 Application for becoming GST practitioner and validity [Rule 83(2), (3)]
28.1.3 Authorization by the taxpayer to the GST practitioner
28.1.4 Activities by GST practitioner [Rule 83(8)]
28.1.5 Authorization by the taxpayer to the GST practitioner
28.1.6 Responsibility for correctness of particulars:
28.2 Appearance by authorised representative [Section 116]
28.2.1 Who can be authorised representative
28.2.2 Disqualifications of an authorised representative
28.3 Information returns
28.4 Drawal of samples
28.5 Taking assistance from an expert
28.6 GST compliance rating
28.7 Publication of information about the persons
28.8 Rounding off of taxes, etc. (Section 170)
Close section
Chapter B29: GST Network
29.1 What is GST Network
29.2 Mandate of GST Network
29.3 Functions of GST Network
29.4 Services by GST Network
29.5 Managed service provider (MSP) for GSTN
29.6 Functions and role of stake-holders
29.7 Taxpayers and GSTN
29.8 Government authorities and GSTN
29.9 Others
Close section
Part C: Amended/Inserted Articles by the Constitution (101st Amendment) Act, 2016
Close section
Chapter C1: Amended/Inserted Articles by the Constitution (101st Amendment) Act, 2016
Amended/Inserted Articles of the Constitution of India
Close section
Chapter C2: Central Goods and Services Tax Act, 2017
Chapter I Preliminary
Chapter II Administration
Chapter III Levy and Collection of Tax
Chapter IV Time and Value of Supply
Chapter V Input Tax Credit
Chapter VI Registration
Chapter VII Tax Invoice, Credit and Debit Notes
Chapter VIII Accounts and Records
Chapter IX Returns
Chapter X Payment of Tax
Chapter XII Assessment
Chapter XIII Audit
Chapter XIV Inspection, Search, Seizure and Arrest
Chapter XV Demands and Recovery
Chapter XVI Liability to Pay in Certain Cases
Chapter XVII Advance Ruling
Chapter XVIII Appeals and Revision
Chapter XIX Offences and Penalties
Chapter XX Transitional Provisions
Chapter XXI Miscellaneous
SCHEDULE I
SCHEDULE II
SCHEDULE III
Close section
Chapter C3: Central Goods and Services Tax Rules, 2017
Chapter I Preliminary
Chapter II Composition Rules
Chapter III Registration
[Chapter IV Determination of Value of Supply
Chapter V Input Tax Credit
Chapter VI Tax Invoice, Credit and Debit Notes
Chapter VII Accounts and Records
Chapter VIII Returns
Chapter IX Payment of Tax
Chapter X Refund
Chapter XI Assessment and Audit
Chapter XII Advance Ruling
Chapter XIII Appeals and Revision
Chapter XIV Transitional Provisions
Chapter XV Anti-Profiteering
Chapter XVI E-Way Rules
[Chapter XVII Inspection, Search and Seizure
Chapter XVIII Demands and Recovery
Chapter XIX Offences and Penalties
Close section
Chapter C4: Delhi Goods and Services Tax Act, 2017
Chapter I Preliminary
Chapter II Administration
Chapter XX Transitional Provisions
Chapter XXI Miscellaneous
Close section
Chapter C5: Integrated Goods and Services Tax Act, 2017
Chapter I Preliminary
Chapter II Administration
Chapter III Levy and Collection of Tax
Chapter IV Determination of Nature of Supply
Chapter V Place of Supply of Goods or Services or Both
Chapter VI Refund of Integrated Tax to International Tourist
Chapter VII Zero Rated Supply
Chapter VIII Apportionment of Tax and Settlement of Funds
Chapter IX Miscellaneous
Chapter C6: Integrated Goods and Services Tax Rules, 2017
Close section
Chapter C7: Goods and Services Tax (Compensation to States) Act, 2017
MINISTRY OF LAW AND JUSTICE
Chapter C8: Goods and Services Tax Compensation Cess Rules, 2017
Close section
Part D: GST Rates
Close section
Chapter D1: GST Rates on Goods as on 21 May 2018
Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017 as amended from time to time
D1.1 SCHEDULE – I – 5%
D1.2 SCHEDULE – II – 12%
D1.3 SCHEDULE – III – 18%
D1.4 SCHEDULE – IV – 28%
D1.5 SCHEDULE – V – 3%
D1.6 SCHEDULE – VI – 0.25%
Notification No. 37/2017-Central Tax (Rate) dated 13 Oct. 2017
Notification No. 39/2017-Central Tax (Rate) dated 13 Oct. 2017
Notification No. 40/2017-Central Tax (Rate) dated 23 Oct. 2017
Notification No. 45/2017-Central Tax (Rate) dated 13 Oct. 2017 as amended from time to time
Notification No. 8/2018-Central Tax (Rate) dated 25 Jan. 2018
Close section
Chapter D2: Exemptions in the GST – Goods as on 21 May 2018
Notification No. 2/2017-Central Tax (Rate) dated 28-06-2017 as amended from time to time
[Annexure I
[Annexure II
Other Notifications
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Chapter D3: GST Rates on Services as on 21 May 2018
Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017 as amended from time to time
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Chapter D4: Exemptions in the GST – Services as on 21 May 2018
Explanations and definitions given in the Notifications relating to the services
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Chapter D5: Rates of Compensation Cess as on 21 May 2018
D5.1 Goods
Chapter D6: Scheme of Classification of Services
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Chapter D7: Circulars, Press Release, Advance Ruling & FAQ relating to Tax-Rates and Exemptions
7.1 Circulars [Extracts]
7.2 Press Release by the Ministry of Finance [Extracts]
7.3 Advance Ruling (Headnotes)
7.4 FAQ by CBEC in Newspaper
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