Part I - Ready Referencer |
1
| >> |
| Amendments by Finance Act, 2021 |
2
| >> |
| GST Compliance Calendar 2021-22 |
7
| >> |
| Time Limits/Due Dates under GST |
21
| >> |
| Due Date of Furnishing GST Returns and Statements and Extension Thereof |
32
| >> |
| Forms under GST |
43
| >> |
| Exempted Services |
53
| >> |
| Rates of Tax on Services |
99
| >> |
| Services Chargeable to Tax on Reverse Charge Basis |
140
| >> |
| Goods Chargeable to Tax on Reverse Charge Basis |
149
| >> |
| Interest, Late Fee and Penalties |
153
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Part II - Ready Reckoner |
166
| >> |
| Goods and Services Tax : An Overview |
167
| >> |
| Levy and Collection of Tax |
178
| >> |
| Levy of IGST |
186
| >> |
| Meaning and Scope of Supply |
193
| >> |
| Composite and Mixed Supply |
205
| >> |
| Time of Supply of Goods |
213
| >> |
| Time of Supply of Services |
219
| >> |
| Place of Supply |
224
| >> |
| Exempted, Nil-Rated and Non-Taxable Supply |
236
| >> |
| Composition Levy |
252
| >> |
| Special Composition Scheme |
267
| >> |
| Levy of Tax on Reverse Charge Basis |
271
| >> |
| Tax Deduction at Source |
280
| >> |
| Electronic Commerce Operator |
288
| >> |
| Casual Taxable Person or Non-Resident Person |
296
| >> |
| Job Work |
304
| >> |
| Value of Taxable Supply |
314
| >> |
| Input Tax Credit |
329
| >> |
| Input Tax Credit in Special Circumstances |
347
| >> |
| Input Tax Credit Vis-a-Vis Job Work |
370
| >> |
| Input Service Distributor |
373
| >> |
| Import of Goods or Services |
380
| >> |
| Assessment of Tax under GST |
392
| >> |
| Demands of Tax and Adjudication Proceedings |
404
| >> |
| Recovery of Tax, Interest and Penalty |
423
| >> |
| Refund of Tax |
437
| >> |
| Zero-Rated Supply |
476
| >> |
| Audits under GST |
488
| >> |
| Search, Seizure and Arrest |
496
| >> |
| Detention and Seizure of Goods and Conveyances |
508
| >> |
| Prosecution and Compounding of Offences |
520
| >> |
| Appeal to Appellate Authority |
527
| >> |
| Appeal to Appellate Tribunal |
534
| >> |
| Appeal to High Court/ Supreme Court |
541
| >> |
| Revision |
544
| >> |
| Advance Ruling |
546
| >> |
| GST Practitioner |
552
| >> |
Part III - GST Procedures |
557
| >> |
| Registration |
558
| >> |
| Cancellation of Registration and Revocation Thereof |
586
| >> |
| Payment of Tax |
595
| >> |
| Returns under GST |
604
| >> |
| Quarterly Return Monthly Payment (QRMP) Scheme |
614
| >> |
| Furnishing of Details of Outward Supply |
621
| >> |
| Ascertaining Details of Inward Supplies |
628
| >> |
| Accounts and Records |
631
| >> |
| Tax Invoice, Bill of Supply, Debit and Credit Notes |
641
| >> |
| E-Way Bill and Transport of Goods |
672
| >> |
Part IV - GST on Taxable Services |
687
| >> |
| Advertisement Related Services |
688
| >> |
| Agriculture Related Services |
691
| >> |
| Banking and Other Financial Services |
698
| >> |
| Restaurant’s Service |
707
| >> |
| Betting, Gambling or Lottery Service |
710
| >> |
| Business Auxiliary Service and Job Work |
713
| >> |
| Charity and Social Care Services |
717
| >> |
| Cleaning Service |
723
| >> |
| Clubs, Association or Society Services |
725
| >> |
| Commercial Training or Coaching Service |
730
| >> |
| Construction Service |
733
| >> |
| Education Related Services |
737
| >> |
| Electricity Transmission or Distribution Service |
747
| >> |
| Entertainment and Amusement Related Services |
750
| >> |
| Goods Transport Agency Service |
756
| >> |
| Human Health and Social Care Services |
767
| >> |
| Hiring or Leasing of Goods |
774
| >> |
| Information Technology Related Services |
779
| >> |
| Insurance Services |
782
| >> |
| Intellectual Property Related Services |
788
| >> |
| Legal Consultancy and Arbitration Service |
791
| >> |
| Maintenance or Repair Service |
797
| >> |
| Manpower Recruitment or Supply Service |
801
| >> |
| Online Information and Database Access or Retrieval Services |
804
| >> |
| Outdoor Catering Service |
809
| >> |
| Passenger Transport Related Services |
812
| >> |
| Printing and Publishing Services |
822
| >> |
| Renting of Motor Vehicles to Carry Goods or Passengers |
826
| >> |
| Real Estate Transactions |
829
| >> |
| Renting of Immovable Property Service |
839
| >> |
| Renting of Rooms in Hotel, Guest House, Inn, etc. |
849
| >> |
| Security Services |
854
| >> |
| Agreeing to an Obligation to Refrain From or to Tolerate an Act |
858
| >> |
| Services of Commission Agents, Intermediaries, Business Facilitators, Etc. |
862
| >> |
| Services by or to Government, Governmental Authority or Local Authority |
867
| >> |
| Sponsorship Service |
884
| >> |
| Sports Related Services |
886
| >> |
| Storage and Warehousing Service |
889
| >> |
| Technical Testing and Analysis Service |
891
| >> |
| Tour Operator Service |
893
| >> |
| Transfer of Right in Goods or Right to Use Goods |
897
| >> |
| Transport of Goods by Air or Vessel |
900
| >> |
| Transport of Goods by Rail |
903
| >> |
| Works Contract Service |
904
| >> |