| Part I—Ready Referencer |
2
| >> |
| Amendments by Finance Act, 2020 |
3
| >> |
| GST Compliance Calendar 2020-21 |
6
| >> |
| Time Limits/Due Dates under GST |
20
| >> |
| Due Date of Furnishing GST Returns and Extension Thereof |
32
| >> |
| Forms under GST |
41
| >> |
| Exempted Services |
52
| >> |
| Rates of Tax on Services |
97
| >> |
| Services Chargeable to Tax on Reverse Charge Basis |
137
| >> |
| Goods Chargeable to Tax on Reverse Charge Basis |
146
| >> |
| Interest, Late Fee and Penalties |
150
| >> |
| Part II—Ready Reckoner |
163
| >> |
| Goods and Services Tax : An Overview |
164
| >> |
| Levy and Collection of Tax |
175
| >> |
| Levy of IGST |
183
| >> |
| Meaning and Scope of Supply |
190
| >> |
| Composite and Mixed Supply |
201
| >> |
| Time of Supply of Goods |
208
| >> |
| Time of Supply of Services |
214
| >> |
| Place of Supply |
219
| >> |
| Exempted, Nil-Rated and Non-Taxable Supply |
231
| >> |
| Composition Levy |
246
| >> |
| Special Composition Scheme |
261
| >> |
| Levy of Tax on Reverse Charge Basis |
265
| >> |
| Tax Deduction at Source |
273
| >> |
| Electronic Commerce Operator |
280
| >> |
| Casual Taxable Person or Non-Resident Person |
287
| >> |
| Job Work |
294
| >> |
| Value of Taxable Supply |
304
| >> |
| Input Tax Credit |
318
| >> |
| Input Tax Credit in Special Circumstances |
334
| >> |
| Input Tax Credit Vis-a-Vis Job Work |
355
| >> |
| Input Service Distributor |
358
| >> |
| Import of Goods or Services |
364
| >> |
| Assessment of Tax under GST |
376
| >> |
| Demands of Tax and Adjudication Proceeding |
386
| >> |
| Recovery of Tax, Interest and Penalty |
403
| >> |
| Refund of Tax |
416
| >> |
| Zero Rated Supply |
452
| >> |
| Audits under GST |
463
| >> |
| Search, Seizure and Arrest |
470
| >> |
| Detention and Seizure of Goods and Conveyances |
481
| >> |
| Prosecution and Compounding of Offences |
490
| >> |
| Appeal to Appellate Authority |
497
| >> |
| Appeal to Appellate Tribunal |
502
| >> |
| Appeal to High Court/Supreme Court |
509
| >> |
| Revision |
512
| >> |
| Advance Ruling |
514
| >> |
| GST Practitioner |
520
| >> |
| Part III—GST Procedures |
525
| >> |
| Registration |
526
| >> |
| Payment of Tax |
559
| >> |
| Returns under GST |
568
| >> |
| Furnishing of Details of Outward Supply |
577
| >> |
| Accounts and Records |
584
| >> |
| Tax Invoice, Bill of Supply, Debit and Credit Notes |
594
| >> |
| E-Way Bill and Transport of Goods |
622
| >> |
| Part IV—GST on Taxable Services |
633
| >> |
| Advertisement Related Services |
634
| >> |
| Agriculture Related Services |
637
| >> |
| Banking and Other Financial Services |
644
| >> |
| Restaurant's Service |
653
| >> |
| Betting, Gambling or Lottery Service |
656
| >> |
| Business Auxiliary Service and Job Work |
658
| >> |
| Charity and Social Care Services |
661
| >> |
| Cleaning Service |
666
| >> |
| Clubs, Association or Society Services |
668
| >> |
| Commercial Training or Coaching Service |
671
| >> |
| Construction Service |
673
| >> |
| Education Related Services |
676
| >> |
| Electricity Transmission or Distribution Service |
684
| >> |
| Entertainment and Amusement Related Services |
687
| >> |
| Goods Transport Agency Service |
691
| >> |
| Human Health and Social Care Services |
700
| >> |
| Hiring or Leasing of Goods |
706
| >> |
| Information Technology Related Services |
711
| >> |
| Insurance Services |
714
| >> |
| Intellectual Property Related Services |
720
| >> |
| Legal Consultancy and Arbitration Service |
722
| >> |
| Maintenance or Repair Service |
727
| >> |
| Manpower Recruitment or Supply Service |
730
| >> |
| Online Information and Database Access or Retrieval Services |
732
| >> |
| Outdoor Catering Service |
737
| >> |
| Passenger Transport Related Services |
740
| >> |
| Printing and Publishing Services |
749
| >> |
| Renting of Motor Vehicles to Carry Goods or Passengers |
753
| >> |
| Real Estate Transactions |
756
| >> |
| Renting of Immovable Property Service |
765
| >> |
| Renting of Rooms in Hotel, Guest House, Inn, etc. |
773
| >> |
| Security Service |
777
| >> |
| Agreeing to Obligation to Refrain From or to Tolerate an Act |
781
| >> |
| Services of Commission Agents, Intermediaries, Business Facilitators, Etc. |
784
| >> |
| Services by or to Government, Governmental Authority or Local Authority |
788
| >> |
| Sponsorship Service |
803
| >> |
| Sports Related Services |
805
| >> |
| Storage and Warehousing Service |
808
| >> |
| Technical Testing and Analysis Service |
810
| >> |
| Tour Operator Service |
812
| >> |
| Transfer of Right in or Right to Use Goods |
816
| >> |
| Transport of Goods by Air or Vessel |
818
| >> |
| Transport of Goods by Rail |
820
| >> |
| Works Contract Service |
821
| >> |