Book 1--Goods and Services Tax Acts |
1
| >> |
| Central Goods and Services Tax Act, 2017 |
2
| >> |
| Integrated Goods and Services Tax Act, 2017 |
167
| >> |
| Union Territory Goods and Services Tax Act, 2017 |
190
| >> |
| Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 |
209
| >> |
| Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 |
211
| >> |
| Goods and Services Tax (Compensation to States) Act, 2017 |
212
| >> |
| Finance (No. 2) Act, 2019 (Relevant Extracts) |
222
| >> |
| Finance Act, 2020 (Relevant Extracts) |
224
| >> |
| Finance Act, 2022 (Relevant Extracts) |
226
| >> |
Book 2--Goods and Services Tax Rules |
231
| >> |
| Central Goods and Services Tax Rules, 2017 |
232
| >> |
| Integrated Goods and Services Tax Rules, 2017 |
399
| >> |
| Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 |
412
| >> |
| Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 |
414
| >> |
| Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 |
416
| >> |
| Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 |
418
| >> |
| Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 |
420
| >> |
| Goods and Services Tax Compensation Cess Rules, 2017 |
422
| >> |
| Goods and Services Tax Settlement of Funds Rules, 2017 |
423
| >> |
Book 3--Goods and Services Tax Forms |
435
| >> |
| Forms under Central Goods and Services Tax Rules, 2017 |
437
| >> |
| Forms under Goods and Services Tax Settlement of Funds Rules, 2017 |
723
| >> |
Book 4--Frequently Asked Questions (FAQs) |
742
| >> |
Part I--General FAQs on GST |
744
| >> |
| 1. Frequently Asked Questions on Goods and Services Tax |
745
| >> |
| 1. Overview of Goods and Services Tax (GST) |
745
| >> |
| 2. Levy of and Exemption from Tax |
754
| >> |
| 2.1 Composition Levy |
758
| >> |
| 3. Registration |
766
| >> |
| 3.1 Amendment of Registration |
775
| >> |
| 3.2 Cancellation of Registration |
777
| >> |
| 4. Meaning and Scope of Supply |
779
| >> |
| 5. Time of Supply |
785
| >> |
| 6. Valuation in GST |
790
| >> |
| 7. GST Payment of Tax |
799
| >> |
| 7.1 TDS Scheme |
809
| >> |
| 8. Electronic Commerce and Tax Collected at Source |
819
| >> |
| 9. Job Work |
825
| >> |
| 10. Input Tax Credit |
831
| >> |
| 11. Concept of Input Service Distributor in GST |
841
| >> |
| 12. Returns Process |
845
| >> |
| 13. Assessment and Audit |
850
| >> |
| 13.1 Invoice, Credit and Debit Note |
859
| >> |
| 13.2 Accounts and Records under GST |
869
| >> |
| 13.3 E-Way Bill |
874
| >> |
| 14. Refunds |
887
| >> |
| 14.1 Refunds by UINs |
914
| >> |
| 15. Demands and Recovery |
917
| >> |
| 16. Appeals/Revision |
930
| >> |
| 17. Advance Ruling |
940
| >> |
| 18. Inspection, Search, Seizure and Arrest |
944
| >> |
| 19. Offences, Penalties, Prosecution and Compounding |
957
| >> |
| 20. Overview of the IGST Act |
965
| >> |
| 21. Exports and Imports |
967
| >> |
| 21.2 Export of Services |
977
| >> |
| 21.3 Duty Drawback Scheme |
979
| >> |
| 21.4 Special Economic Zone (SEZ) |
980
| >> |
| 21.5 Export Oriented Units |
985
| >> |
| 21.6 Imports |
987
| >> |
| 22. Place of Supply of Goods and Service |
992
| >> |
| 22.1 Place of Supply of Goods |
994
| >> |
| 22.2 Place of Supply of Services (Location of supplier as well as recipient are in India) |
995
| >> |
| 22.3 Place of Supply of Services (Location of supplier or recipient is outside India) |
999
| >> |
| 23. GSTN and Front end Business Process on GST Portal |
1001
| >> |
| 24. Transitional Provisions |
1010
| >> |
| 25. Anti-profiteering provisions |
1015
| >> |
Part II--Topicwise FAQs on GST |
1020
| >> |
| 2. FAQs on Real Estate Sector--Part I |
1021
| >> |
| 3. FAQs on Real Estate Sector--Part II |
1034
| >> |
| 4. FAQs on GST on Services |
1042
| >> |
| 5. FAQs on GST on Co-operative Societies |
1045
| >> |
| 6. FAQs on Composition Levy |
1047
| >> |
| 7. FAQs on Traders |
1054
| >> |
| 8. FAQs on E-Way Bill Provisions in GST |
1063
| >> |
| 9. Frequently Asked Questions on TDS |
1074
| >> |
| TDS in GST |
1074
| >> |
| Persons Liable to Deduct TDS Under GST Laws |
1074
| >> |
| Registration Requirement for TDS Deductors & Procedure of Registration |
1075
| >> |
| Situations when tax is required to be deducted in GST |
1076
| >> |
| Situations When Tax is not Required to be Deducted in GST |
1077
| >> |
| Valuation for deduction of tax with illustrations |
1078
| >> |
| Nature of TDS & its Rate |
1079
| >> |
| TDS Payment |
1079
| >> |
| TDS return |
1080
| >> |
| Interest, Penalty & Late Fee |
1083
| >> |
| TDS Certificate & Benefit of TDS to the Deductee |
1084
| >> |
| 10. Frequently Asked Questions on TCS |
1086
| >> |
Part III--Sectoral FAQs on GST |
1092
| >> |
| 11. FAQs on Transport and Logistics |
1093
| >> |
| 12. FAQs on Government Services |
1096
| >> |
| 13. FAQs on Gems and Jewellery |
1106
| >> |
| 14. FAQs on Information Technology (IT) and Information Technology Enabled Services (ITES) |
1108
| >> |
| 15. FAQs on Handicraft Industry |
1114
| >> |
| 16. FAQs on Mining Industry |
1118
| >> |
| 17. FAQs on Drug and Pharma Industry |
1127
| >> |
| 18. FAQs on E-Commerce |
1131
| >> |
| 19. FAQs on Food Processing Industry |
1136
| >> |
| 20. FAQs on Medium and Small Manufacturing Enterprises (MSME) |
1141
| >> |
| 21. FAQs on Exports |
1151
| >> |
| 22. FAQs on Textile Industry |
1158
| >> |