| Part I - Ready Referencer |
1
| >> |
| GST Compliance Calendar 2020-21 |
2
| >> |
| Time Limits/Due Dates under GST |
18
| >> |
| Due Dates for Furnishing GST Returns and Extension Thereof |
31
| >> |
| Forms under GST |
39
| >> |
| Classification of Services |
49
| >> |
| Exempted Services |
74
| >> |
| Rates of Tax on Services |
120
| >> |
| Services Chargeable to Tax on Reverse Charge Basis |
179
| >> |
| Goods Chargeable to Tax on Reverse Charge basis |
187
| >> |
| Interest, Late Fee and Penalties |
190
| >> |
| Part II - Special Charts and Tables |
202
| >> |
| Persons Liable for Compulsory Registration |
203
| >> |
| Persons Exempted from Obtaining Registration |
207
| >> |
| Activities Treated as Supply Even if Made Without Consideration |
209
| >> |
| Activities Treated as Supply of Goods or Supply of Services |
211
| >> |
| Activities or Transactions which Shall Be Treated Neither Supply of Goods nor Supply of Services |
214
| >> |
| Goods or Services Not Eligible for Input Tax Credit |
216
| >> |
| Place of Supply of Goods |
221
| >> |
| Place of Supply of Services |
222
| >> |
| Part III - GST Law Guide |
226
| >> |
| Guide to Goods and Services Tax Law |
227
| >> |
| Guide to IGST |
231
| >> |
| Levy and Collection of Tax |
234
| >> |
| Guide to Registration Provisions |
240
| >> |
| Meaning and Scope of Supply |
254
| >> |
| Composite and Mixed Supply |
269
| >> |
| Time of Supply of Goods |
275
| >> |
| Time of Supply of Services |
280
| >> |
| Place of Supply |
285
| >> |
| Exempted, Non-Taxable and Nil-Rated Supply |
295
| >> |
| Composition Levy |
308
| >> |
| Reverse Charge (CGST/SGST/UTGST) |
322
| >> |
| Reverse Charge (IGST) |
329
| >> |
| Tax Deduction at Source |
332
| >> |
| Electronic Commerce |
337
| >> |
| Casual Taxable Person or Non-Resident Person |
343
| >> |
| Job Work |
349
| >> |
| Value of Taxable Supply |
357
| >> |
| Input Tax Credit (ITC) |
369
| >> |
| Availing of Input Tax Credit in Special Circumstances |
381
| >> |
| Input Tax Credit Vis-a-Vis Job Work |
394
| >> |
| Input Service Distributor |
397
| >> |
| Refund of Tax |
403
| >> |
| Zero Rated Supply |
420
| >> |
| Import of Goods or Services |
443
| >> |
| GST Practitioner |
453
| >> |
| Audits under GST |
457
| >> |
| Assessment of Tax Under GST |
462
| >> |
| Demand and Adjudication of Tax |
469
| >> |
| Recovery of Tax, Interest and Penalty |
484
| >> |
| Inspection, Search, Seizure and Arrest |
495
| >> |
| Detention and Seizure of Goods, etc. |
506
| >> |
| Prosecution and Compounding of Offences |
513
| >> |
| Filing Application for Advance Ruling |
519
| >> |
| Part IV - GST Procedures Guide |
523
| >> |
| Filing Application for Registration |
524
| >> |
| Applying for amendment to Registration |
563
| >> |
| Opting For/Withdrawal From Composition Levy |
570
| >> |
| Procedure Relating to Cancellation of Registration |
575
| >> |
| Viewing Electronic Ledgers |
588
| >> |
| GST Payment Procedure |
603
| >> |
| Furnishing of GSTR-1 |
622
| >> |
| Viewing GSTR-2A |
664
| >> |
| Matching and Reversal of Input Tax Credit and Output Tax Liability |
669
| >> |
| Furnishing of Form GSTR-3B |
674
| >> |
| Guide to Furnish GSTR-5 |
687
| >> |
| Guide to Furnish GSTR-5A |
696
| >> |
| Guide to Furnish GSTR-6 |
701
| >> |
| Viewing GSTR-6A |
713
| >> |
| Furnishing of Form GSTR-7 |
716
| >> |
| Viewing Form GSTR-7A |
722
| >> |
| Furnishing of Form GSTR-8 |
724
| >> |
| Filing TDS and TCS Credit Received |
731
| >> |
| Furnishing of Form GSTR-9 |
737
| >> |
| Guide to Furnish GSTR-10 |
752
| >> |
| Guide to Furnish GSTR-11 |
759
| >> |
| Filing of GST Tran-2 |
765
| >> |
| Filing of GST TRAN-3 |
771
| >> |
| Filing of GST ITC-01 |
774
| >> |
| Filing of GST ITC-02 |
778
| >> |
| FAQs on Receiving Intimation of ITC Blocked by Tax Official |
782
| >> |
| Guide to DSC Authentication and Registation |
783
| >> |
| Guide to Enroll/Fuction as GST Practitioner |
793
| >> |
| Filing Application for Advance Ruling |
801
| >> |
| Guide to File Grievances |
804
| >> |
| Applying for Refund |
806
| >> |
| Filing Intimation of Payment of Tax |
835
| >> |
| Maintenance of Accounts and Records |
840
| >> |
| Issuance of Tax Invoice, Bill of Supply, Debit and Credit Notes |
846
| >> |
| Guide to E-Way Bill |
867
| >> |
| Guide to Reponding Prosecution Notice Issued by Tax Officials |
878
| >> |
| Guide to File Application for Compounding of Offences |
880
| >> |
| Filing Appeal to Appellate Authority |
890
| >> |
| Filing Appeal to Appellate Tribunal |
894
| >> |
| Part V - GST Notifications |
899
| >> |
| CGST Notifications (Rate) |
900
| >> |
| CGST Notifications (Non-Rate) |
917
| >> |
| IGST Notifications (Rate) |
994
| >> |
| IGST Notifications (Non-Rate) |
1011
| >> |
| Part VI - GST Circulars |
1016
| >> |
| CGST Circulars |
1017
| >> |
| Part VII - GST Orders |
1101
| >> |
| CGST (Removal of Difficulties) Orders |
1102
| >> |
| Part VIII - Advance Rulings |
1107
| >> |
| Advance Rulings |
1108
| >> |