Part I -- Ready Referencer |
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CHAPTER 1 : Amendments by Finance Act, 2022 |
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| Additional condition for availment of ITC |
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| Extension of maximum time limit for taking input tax credit |
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| Cancellation of registration for failure to pay return by composition taxpayers |
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| Increase in time limit for declaring details of credit note |
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| Curtailment of time period for rectification of error or omission in Form GSTR-1 |
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| Restriction on furnishing of GSTR-1, if previous GSTR-1 is not furnished |
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| Substitution of section 38 |
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| Amendments relating to GST returns |
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| Amendments in provisions relating to availment of input tax credit |
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| Late fees for failure to furnish TCS Return |
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| Increase in the scope of transfer of any amount from electronic cash ledger |
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| Restriction on utilization of ITC ledger for payment of IGST |
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| No interest chargeable on wrong availment of ITC, if such ITC is not utilized |
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| Increase in time limit for rectification of error or omission in TCS statement |
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CHAPTER 2 : GST Compliance Calendar 2022-23 |
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CHAPTER 3 : Time Limits/Due Dates under GST |
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| Time limits/due dates of various compliances under the GST laws |
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| A. Registration |
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| B. Payment of tax |
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| C. Issuance of tax invoice and bill of supply and maintenance of accounts |
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| D. Furnishing of GST returns and statements |
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| E. Maintenance of books of account and records |
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| F. E-way bill |
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| G. Composition levy |
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| H. Tax deduction at source |
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| I. Tax collection at source |
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| J. Job work |
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| K. Input tax credit |
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| L. Refund |
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| M. Audit and Assessment |
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| N. Demand and recovery of tax |
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| O. Advance Ruling |
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| P. Appeal and revisions |
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CHAPTER 4 : Due Date of Furnishing GST Returns and Extension Thereof |
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| Due date of furnishing details of outward supply |
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| Due date of furnishing Form GSTR-3B |
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| Periodicity and due date of furnishing other returns and statements |
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| Extension of due date for furnishing Form GSTR-1 for certain periods |
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| Extension of due date for furnishing Form GSTR-3B for certain periods |
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| Extension of due date for furnishing of IFF |
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| Extension of due date for furnishing statement in CMP-08 |
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| Extension of due date for furnishing Form GSTR-4 |
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| Extension of due date for furnishing Form GSTR-7 |
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| Extension of due date for furnishing Form ITC-04 |
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| Extension of due date for furnishing Form GSTR-9 and GSTR-9C |
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| Extension of due date for furnishing final return in Form GSTR-10 |
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| Extension of due date for furnishing other GST Returns and Forms |
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| Extension of due date for compliances falling during 20-3-2020 to 30-3-2021 |
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| Extension of time limit for passing order for rejection of refund |
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| Extenion of due date for compliances falling during 15-4-2021 to 29-6-2021 |
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CHAPTER 5 : Forms under GST |
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| Forms relating to registration |
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| Forms relating to payment of tax |
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| Return Forms |
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| Forms relating to e-way bills |
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| Forms relating to composition levy |
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| Forms relating to input tax credit |
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| Forms relating to refund |
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| Forms relating to Audit |
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| Forms relating to Inspection, Search and Seizure |
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| Forms relating to Assessment |
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| Forms relating to Demand and Recovery |
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| Forms relating to Offences and Compounding thereof |
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| Forms relating to Advance Ruling |
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| Forms relating to Appeals and Revisions |
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| Forms relating to GST Practitioners |
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| Forms relating to Invoices |
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CHAPTER 6 : Exempted Services |
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| Exempted services under CGST Act |
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| Services exempted under IGST Act |
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CHAPTER 7 : Rates of Tax on Services |
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CHAPTER 8 : Services Chargeable to Tax on Reverse Charge Basis |
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| Services chargeable to tax on reverse charge basis under section 9(3) |
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| Services chargeable to tax on reverse charge under section 9(4) |
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CHAPTER 9 : Goods Chargeable to Tax on Reverse Charge Basis |
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| Goods chargeable to tax on reverse charge basis under section 9(3) |
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| Reverse charge on supply of taxable goods by an unregistered dealer to a registered dealer [Position effective upto 31-1-2019] |
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| Reverse charge on receipt of specified goods by certain class of registered persons from unregistered persons [Position effective from 1-2-2019] |
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CHAPTER 10 : Interest, Late Fee and Penalties |
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| Interest chargeable from and payable to a taxpayer |
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| Interest under section 50(1) is chargeable on net tax liability |
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| No interest chargeble on wrong availment of ITC if the same is not utilized |
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| No interest on excess availment of TRAN-1 credit if not utilized |
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| Issuance of show cause notice is necessary before demanding interest |
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| Principles of natural justice are required to be observed |
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| Recovery of interest without initiating adjudicating process is not sustainable |
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| Conditional lowering of interest rate due to spread of COVID-19 |
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| Late fee payable for failure to furnish returns or statements |
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| Reduction of late fee for failure to furnish various returns and forms |
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| Waiver of late fee for failure to furnish FORM GSTR-3B for certain periods |
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| Waiver of late fee for failure to furnish Form GSTR-1 |
168
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| Waiver of late fee for failure to furnish Form GSTR-4 |
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| Waiver of late fee for failure to furnish Form GSTR-6 |
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| Waiver of late for failure to furnish final return |
171
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| Penalties imposable under CGST Act |
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Part II -- Ready Reckoner |
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CHAPTER 11 : Goods and Services Tax : An Overview |
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| What is Goods and Services Tax? |
176
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| Central taxes subsumed within GST regime |
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| States taxes subsumed within GST regime |
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| Taxes/levies not subsumed within GST |
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| Structure of GST in India |
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| Tax is leviable on supply of goods or services |
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| Goods -- Meaning |
178
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| Services -- Meaning |
178
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| Money is regarded neither goods nor services |
179
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| Items not constituting transaction in money, thereby constituting service |
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| Securities are regarded neither as goods nor service |
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| Transactions in repos and reverse repos |
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| Subscription to or trading in Commercial Paper (CP) or Certificates of Deposit (CD) |
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| Forward contracts in commodities and currencies |
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| Future contracts |
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| Classification of goods and services |
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| Import of goods or services |
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| Export of goods |
185
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| Rates of GST |
185
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| Composition scheme |
185
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| Input tax credit |
186
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CHAPTER 12 : Levy and Collection of Tax |
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| Power to levy GST |
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| Legislative scheme of levy of GST |
188
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| Levy of Central Goods and Services Tax (CGST) |
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| Intra-State supply of goods -- Meaning |
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| Intra-State supply of services -- Meaning |
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| Rates of CGST |
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| Levy of State Goods and Services Tax |
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| Levy of Union Territory Goods and Services Tax |
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| Levy of Integrated Goods and Services Tax |
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| Taxable event under GST |
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| Supplies made without consideration -- Taxability |
190
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| Giving away essential commodities by a charitable institution -- Taxability |
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| Tax is payable by a taxable person |
190
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| Person -- Meaning |
191
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| Person having more than one registration -- Effect of |
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| Different establishments of a person |
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| Levy of tax on Reverse Charge basis on certain notified services |
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| Reverse charge on supply of goods or services received from unregistered supplier [Position upto 31-1-2019] |
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| Reverse charge on supply of goods or services received from unregistered supplier [Position effective from 1-2-2019] |
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| Payment of tax under composition levy |
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CHAPTER 13 : Levy of IGST |
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| IGST is leviable on inter-State supplies of goods or services |
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| No IGST leviable on supply of alcoholic liquor for human consumption |
196
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| Tax on supply of petroleum crude, high speed diesel to be levied at a later date |
196
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| Levy of tax on import of goods into India |
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| Inter-State supply |
196
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| Supply of goods in the course of inter-State trade or commerce |
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| Supply of goods imported into territory of India |
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| Supply of services in the course of inter-State trade or commerce |
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| Location of recipient of services |
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| Location of supplier of services |
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| Fixed establishment |
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| Inter-state movement of various modes of conveyance between distrinct persons -- Taxability of |
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| Inter-state transfer of aircraft engines, parts and accessories |
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| Supply of goods by artists from galleries outside State |
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| Supply of services imported into territory of India |
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| Supply of goods or services outside India |
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| Supply to or by SEZ developer or SEZ unit |
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| Supply in taxable territory, not being an intra-State supply |
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| Supplies in territorial waters |
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| Compulsory registration in certain cases |
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| No benefit of composition levy |
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| Levy of IGST on reverse charge basis |
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| Exemption i.r.o. import of services by a SEZ unit or developer of SEZ |
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| Exemption i.r.o. services received by a person located in non-taxable territory |
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| Exemption i.r.o. import of services by United Nations |
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| Exemption i.r.o. import of services by Foreign displomatic mission |
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CHAPTER 14 : Meaning and Scope of Supply |
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| Taxable event under GST |
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| Meaning and scope of supply |
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| Import of services for any purpose is regarded as supply |
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| Import of goods is not supply under GST |
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| Taxability of self-supplies |
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| Transfer of both title and possession is necessary |
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| Supply must be made in the course or furtherance of business |
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| Business -- Definition |
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| Scope of the expression ‘supply made in the course or furtherance of business’ |
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| Supply by a taxable person |
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| Person ceased to be a taxable person -- Consequences of |
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| Clarifications in Tweet FAQs |
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| Consideration -- Meaning |
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| Supply of artwork by artists to galleries -- Taxability |
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| Taxability of services rendered by NGOs, Charitable entities, Societies, etc. |
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| Donation and grants are not taxable |
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| Activities that are treated as supply even if made without consideration |
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| Supply made without consideration -- Taxability |
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| Activities or Transactions which are treated as supply of goods |
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| Activities or transactions which are treated as supply of services |
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| Activities which are regarded neither supply of goods nor supply of services |
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| Activities or transactions specified in Schedule III |
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| Levy of tax on director’s remuneration |
213
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| Taxability of fee/penalty paid to Consumer Disputes Redressal Commission |
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| Activities which are neither supply of goods nor supply of services |
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CHAPTER 15 : Composite and Mixed Supply |
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| Composite supply -- Meaning |
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| Composite supply v. naturally bundled services |
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| Principal supply -- Meaning |
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| Two or more supplies should be taxable supplies |
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| Tax liability on a composite supply |
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| Time of supply in case of composite supply |
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| Examples of two or more supplies naturally bundled in ordinary course of business |
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| Indicators, whether services are bundled in the ordinary course of business |
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| Mixed supply -- Definition |
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| Taxability of mixed supply |
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| Time of supply in case of mixed supplies |
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| Example of elements of services not naturally bundled in ordinary course of business |
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CHAPTER 16 : Time of Supply of Goods |
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| Incidence of tax is supply of goods or services or both |
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| Time of supply of goods, generally |
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| Taxability of advance received against supply of goods |
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| Receipt of petty amount in excess of the amount indicated in tax invoice |
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| Extent of supply |
224
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| Provision illustrated |
224
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| Time of supply of goods in case of reverse charge |
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| Meaning of 'recipient of supply of goods or services or both' |
225
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| Date on which payment is made -- Meaning |
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| Time of supply in case of supply of vouchers |
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| Time of supply in other cases |
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| Time of supply vis-a-vis addition in value by way of interest, late fee or penalty |
226
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| Time of supply of goods or services in case of change in rate of tax |
226
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CHAPTER 17 : Time of Supply of Services |
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| Time of supply of services, generally |
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| Time of supply in case of receipt of petty amount in excess of amount indicated in tax invoice |
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| Extent of supply |
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| Date of receipt of payment -- Meaning |
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| Provision illustrated |
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| Time of supply of services in case of reverse charge |
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| Where determination of time of supply is not possible |
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| Time of supply in case of supply by associated enterprises |
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| Time of supply in case of supply of vouchers |
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| Residuary rule for determination of time of supply of service |
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| Time of supply vis-a-vis addition in value of supply by way of interest, late fee or penalty |
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| Time of supply of goods or services in case of change in rate of tax |
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| Time of supply in case of continuous supply of services |
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CHAPTER 18 : Place of Supply |
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| Significance of determination of place of supply |
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| Place of supply of goods other than supply of goods imported into, or exported from India |
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| Place of supply of goods imported into, or exported from India |
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| Place of supply of services, where location of supplier and recipient is in India |
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| Place of supply of services, generally |
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| Services related to immovable property |
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| Where immovable property or boat is located or intended to be located outside India |
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| Where immovable property or boat or vessel is located in more than one State or Union territory |
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| Personalized services |
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| Services relating to training and performance appraisal |
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| Services by way of admission to an event |
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| Services provided by way organisation of event or assigning sponsorship to such event |
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| Services by way of transportation of goods |
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| Passenger transportation service |
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| Services on board a conveyance |
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| Telecommunication, broadcasting, cable, DTH services |
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| Banking and other financial services |
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| Insurance services |
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| Advertisement services to Government, local authority, etc. |
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CHAPTER 19 : Exempted, Nil-Rated and Non-Taxable Supply |
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| Exempt supply -- Meaning |
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| Non-taxable supply -- Meaning |
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| Activities not regarded as supply of goods or services |
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| Activities or transactions notified by Government under section 7(2) |
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| Zero rated supply |
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| Difference between ‘exempt supply’ and ‘zero-rated supply’ |
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| Nil rated supply |
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| Power to grant exemption by Central Government |
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| Exemption i.r.o. supply of certain goods |
249
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| Conditional exemption in respect of certain goods |
249
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| Exemption i.r.o. supply of goods by CSD to certain persons |
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| Exemption from levy of tax on reverse charge basis under section 9(4) |
250
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| Exemption i.r.o. supply of services or goods received by a deductor |
250
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| Exemption i.r.o. purchase of second hand goods by certain dealers |
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| Exemption i.r.o. supply of certain services |
251
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| Exemption i.r.o. import of goods or services by a unit or developer in SEZ |
251
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| Exemption i.r.o. import of services by a unit or a developer in SEZ |
251
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| Exemption i.r.o. intra-State supply of heavy water and nuclear fuels |
251
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| Exemption i.r.o. grant of licence to explore crude and natural gas |
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| Exemption i.r.o. inter-State supply of Skimmed milk powder or milk |
251
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| Exemption i.r.o. custom duty leviable on royalties and license fees |
252
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| Exemption i.r.o. intra-State supply of gold by Nominated Agency |
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| Exemption in respect of goods supplied to FAO of United Nations |
253
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| Concessional rate of tax in respect of supply of goods to specified institutions |
253
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| Exemption i.r.o. supply of goods by retail outlets to an international tourist |
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| Exemption i.r.o. supply of services by intermediary to person outside India |
257
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| Concessional rate of tax in respect of old and used vehicles |
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| Concessional rate of tax in respect of handicraft goods |
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CHAPTER 20 : Composition Levy |
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| Persons eligible to opt for composition levy |
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| Aggregate turnover -- Meaning |
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| Treatment of exempt supply including interest and discount |
263
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| Rate of tax under composition levy |
264
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| Turnover in State |
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| Persons not eligible to opt for composition levy |
265
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| Persons engaged in manufacture of notified goods, not eligible for composition |
265
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| Conditions and restrictions applicable to composition dealers |
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| Persons engaged in supply of services -- Eligibility for composition levy |
266
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| Persons making supply of non-taxable goods are not eligible |
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| Persons making inter-State supplies of goods cannot opt composition levy |
268
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| Persons making supply of goods through an electronic commerce operator |
268
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| All registered persons having same PAN are required to opt for composition levy |
268
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| When option to pay tax under composition scheme would lapse |
269
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| Composition dealer cannot collect tax nor can take input tax credit |
269
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| Levy of tax on reverse charge basis i.r.o. receipt of notified goods or services |
269
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| Levy of tax on reverse charge basis in respect of receipt of goods or services from unregistered dealers |
269
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| Filing of intimation for composition levy |
270
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| Filing of fresh declaration for subsequent years is not required |
270
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| Switching over from normal levy to composition levy -- Consequences of |
270
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| Effective date for composition levy |
271
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| Validity of composition levy |
272
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| Consequences of ceasing to satisfy conditions of composition scheme |
272
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| Suo motu withdrawal of scheme by registered person |
272
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| Denial of option to pay tax under composition scheme by proper officer |
273
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| Composition dealers are required to issue Bill of Supply |
273
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| Details required to be contained on a Bill of Supply |
273
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| Cases, where bill of supply is not required to be issued |
274
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| Issuance of invoice by a registered person paying tax under reverse charge basis |
274
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| Periodicity and due date for payment of tax for composition dealers |
274
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| Furnishing of quarterly statement by a composition taxpayer |
274
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| Furnishing of annual return |
275
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| Payment of tax due on return |
275
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| Furnishing of nil return is mandatory |
275
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| Rectification of omission or incorrect particulars in return |
275
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| Violation of conditions of composition scheme -- Consequences of |
276
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CHAPTER 21 : Special Composition Scheme |
277
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| What is special composition scheme? |
278
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| Meaning of ‘first supplies of goods or services or both’ |
278
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| Interest or discount is not included in aggregate turnover |
278
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| Registered persons eligible to opt for Special Composition Scheme |
278
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| Supplier of certain goods, not eligible to opt for special composition scheme |
278
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| All registered persons having same PAN are required to pay tax at the rate of 6% |
279
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| Tax at the rate of 6% shall be paid on all outward supplies |
279
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| Payment of tax on reverse charge basis under sections 9(3) and 9(4) |
279
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| Taxpayer cannot collect tax |
279
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| Applicability of CGST Rules to persons opting special composition scheme |
279
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| Payment of input tax credit in respect of inputs held in stock |
279
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| Taxpayer is required to issue bill of supply |
279
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| Furnishing of quarterly statement of payment of tax |
280
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| Furnishing of annual return |
280
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| Taxpayer ceasing to avail benefit of Scheme -- Consequences of |
280
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| Procedure for opting for special composition scheme |
280
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CHAPTER 22 : Levy of Tax on Reverse Charge Basis |
281
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| Concept of reverse charge |
283
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| Reverse charge -- Meaning |
283
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| Applicability of reverse charge under different circumstances |
283
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| Supply of goods or services notified by Government |
283
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| Reverse charge on receipt of goods or services by a registered person from unregistered person [Position upto 31-1-2019] |
284
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| Exemption from levy of tax on reverse charge under section 9(4) |
285
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| Reverse charge on receipt of goods or services by a registered person from an unregistered person [Position effective from 1-4-2019] |
286
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| Persons making supplies covered by reverse charge are not required to get registered |
286
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| Input tax credit cannot be utilized for payment of tax on reverse charge basis |
286
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| Tax paid on reverse charge basis can be claimed as input tax credit |
286
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| Recipient of goods or services is required to get registered |
287
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| Issuance of tax invoice by recipient of goods or services |
287
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| Issuance of payment voucher by recipient of goods or supply |
287
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| Time of supply of goods covered by reverse charge |
287
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| Time of supply of services covered by reverse charge |
288
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| Time of supply made by an associated enterprises located outside India |
288
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| Value attracting reverse charge is not included in aggregate turnover |
289
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| Supplies chargeable to tax on reverse charge basis are regarded as exempt supplies in the hands of supplier |
289
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CHAPTER 23 : Tax Deduction at Source |
290
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| Persons required to deduct tax at source |
291
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| Date from which tax is required to be deducted |
291
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| Threshold amount above which tax is required to be deducted |
291
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| Taxes are not included in value |
291
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| Practical Questions and answers on value from GST FAQs dt. 15-12-2018 |
291
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| Rate of tax deduction at source |
292
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| Cases, where no tax is required to be deducted at source |
293
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| Supply received from any unregistered person -- Liability to pay tax on RCM |
294
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| Registration by any person liable to deduct tax at source |
294
| >> |
| Payment of tax deducted at source |
294
| >> |
| Return of tax deduction at source |
295
| >> |
| Late fee for failure to furnish TDS Return |
295
| >> |
| Certificate of tax deduction at source |
295
| >> |
| Late fee for failure to furnish certificate of tax deducted at source |
295
| >> |
| Credit of tax deducted at source |
295
| >> |
| Payment of interest |
296
| >> |
| Determination of amount in default |
296
| >> |
| Refund of tax deducted at source |
296
| >> |
| Penalty for failure to deduct or deposit tax deducted at source |
296
| >> |
| Sale made under old law and invoice issued before appointed day -- Effect of |
296
| >> |
CHAPTER 24 : Electronic Commerce Operator |
298
| >> |
| Meaning of electronic commerce and electronic commerce operator |
299
| >> |
| Compulsory registration in certain cases |
299
| >> |
| Liability of electronic commerce operator to pay tax i.r.o. certain services |
299
| >> |
| Taxability of restaurant services supplied thorugh e-commerce operator |
300
| >> |
| No liability to get registered under section 24(ix) in certain cases |
301
| >> |
| Person liable to pay tax in certain cases |
301
| >> |
| Collection of tax at source by electronic commerce operator |
301
| >> |
| Net value of taxable supplies -- Meaning and scope |
302
| >> |
| Cases, where no tax is required to be collected at source |
302
| >> |
| Point of time for collection of tax at source |
302
| >> |
| Procedure for taking registration by an electronic commerce operator |
303
| >> |
| Payment of tax collected at source |
303
| >> |
| Furnishing of monthly statement of supplies |
303
| >> |
| Credit of tax collected at source |
304
| >> |
| Matching of details and communication of discrepancies |
304
| >> |
| Rectification of omission or incorrect particulars furnished in monthly return |
305
| >> |
| Maximum time period of rectification of omission or incorrect particulars |
305
| >> |
| Furnishing of annual statement |
305
| >> |
| Power of Deputy Commissioner to call for certain details |
305
| >> |
| Penalty for non-collection/short collection/non-deposit of tax |
306
| >> |
CHAPTER 25 : Casual Taxable Person or Non-Resident Person |
307
| >> |
| Casual taxable person -- Meaning |
308
| >> |
| Non-resident taxable person -- Definition |
308
| >> |
| Difference between a casual taxable person and a non-resident taxable person |
308
| >> |
| Compulsory registration for casual taxable person and non-resident taxable person |
309
| >> |
| Exemption from obtaining registration to a casual taxable person |
309
| >> |
| Application for registration to be filed 5 days prior to commencement of business |
311
| >> |
| Taxable supply can be made only after taking registration |
312
| >> |
| Validity period of registration |
312
| >> |
| Taking of normal registration in case of long running exhibitions |
312
| >> |
| Application for extension in period of operation |
312
| >> |
| Procedure for grant of registration to a non-resident taxable person |
312
| >> |
| Liability to pay advance tax |
313
| >> |
| Utilization of tax deposited |
313
| >> |
| Payment of additional advance tax |
313
| >> |
| Facility of composition scheme is not available |
313
| >> |
| Refund of advance tax only after furnishing of monthly returns |
314
| >> |
| Furnishing of monthly return by a non-resident taxable person |
314
| >> |
| No requirement of furnishing annual return |
314
| >> |
CHAPTER 26 : Job Work |
315
| >> |
| Job work -- Meaning |
316
| >> |
| Sending of inputs and capital goods to a job worker and return thereof |
316
| >> |
| Removal of inputs or capital goods to a job worker without payment of tax |
317
| >> |
| Procedure for removal of inputs or capital goods to job worker |
317
| >> |
| Return or supply of inputs or capital goods after completion of job work |
318
| >> |
| Where inputs sent for job-work are not received back within prescribed period |
318
| >> |
| Where capital goods sent for job-work are not received back within prescribed period |
319
| >> |
| Supply of waste and scrap generated during job work |
319
| >> |
| Documents required to be issued |
319
| >> |
| Responsibilities of a job worker |
320
| >> |
| Supply of goods by principal from place of business of job worker |
321
| >> |
| Value of goods supplied by job worker is included in turnover of principal |
321
| >> |
| Taking of input tax credit in respect of inputs sent for job work |
321
| >> |
| Taking input tax credit in respect of capital goods sent for job work |
322
| >> |
| Principal is required to declare place of job-worker as his additional place of business |
322
| >> |
| Job work provisions are not applicable to exempted or non-taxable goods |
322
| >> |
| Accounts of inputs or capital goods to be maintained by the principal |
323
| >> |
| Registration requirement |
323
| >> |
| Generation of e-way bill for movement of goods for job work |
323
| >> |
| Inputs removed for job work prior to appointed day but returned on or after appointed day -- Treatment of |
323
| >> |
| Semi-finished goods removed for job work and returned on or after appointed day -- Treatment of |
324
| >> |
CHAPTER 27 : Value of Taxable Supply |
326
| >> |
| Tax is leviable on value |
328
| >> |
| Transaction value is value of taxable supply |
328
| >> |
| Supplier and recipient of supply are not related |
328
| >> |
| Items to be included in value of supply |
328
| >> |
| Treatment of discount |
329
| >> |
| Treatment of packing material |
330
| >> |
| Determination of value as per CGST Rules |
330
| >> |
| Determination of value of supply where consideration not wholly in money |
331
| >> |
| Open market value -- Meaning |
331
| >> |
| Supply of goods or services or both of like kind and quality -- Meaning |
331
| >> |
| Supply of goods or services or both between distinct or related persons |
332
| >> |
| Distinct persons |
332
| >> |
| Value of supply of goods made or received through an agent |
332
| >> |
| Where value of supply of goods is not determinable as per rule 29(a) |
333
| >> |
| Value of supply of goods or services or both based on cost |
333
| >> |
| Residual method for determination of value |
333
| >> |
| Determination of value in case of del-credere agent services |
334
| >> |
| Value of supply in case of lottery |
334
| >> |
| Value of supply in case of betting, gambling, and horse racing |
335
| >> |
| Value of supply of services in relation to purchase or sale of foreign currency, including money changing |
335
| >> |
| Value of supply of service in relation to booking of ticket for travel by air |
336
| >> |
| Value of supply of services in relation to life insurance business |
336
| >> |
| Determination of value of second hand goods |
337
| >> |
| Value of token, voucher, coupon, etc. |
338
| >> |
| Nil value for notified taxable services |
338
| >> |
| Value of supply of services in cases where Kerala Flood Cess is Applicable |
338
| >> |
| Value of supply of services in case of pure agent |
338
| >> |
| Rate of exchange for determination of value |
340
| >> |
| Where value of supply is inclusive of tax |
340
| >> |
CHAPTER 28 : Input Tax Credit |
341
| >> |
| Statutory provisions governing input tax credit |
341
| >> |
| Taking of input tax credit |
342
| >> |
| Important terms -- Defined |
342
| >> |
| Conditions for taking input tax credit |
343
| >> |
| Receipt of goods or services -- Scope of provision |
343
| >> |
| Communication of details of inward supplies and input tax credit |
344
| >> |
| Restriction on availment of ITC not reflected in GSTR-2A [Position upto 31-12-2021] |
345
| >> |
| Restriction on availment of ITC not reflected in GSTR-2B [Position w.e.f. 1-1-2022] |
346
| >> |
| Maximum time limit for claiming input tax credit |
346
| >> |
| Reversal of credit where tax is not paid by supplier |
348
| >> |
| Value of supply and tax not paid to supplier within 180 days -- Consequences of |
349
| >> |
| No ITC allowable where demand has been confirmed on account of fraud, etc. |
350
| >> |
| Cross utilization of ITC between two firms located in different States not allowable |
350
| >> |
| Taking of input tax credit by non-resident |
350
| >> |
| Restriction on use of amount available in electronic credit ledger |
350
| >> |
| Transfer of credit from one cash ledger to another cash ledger |
351
| >> |
| Goods or services not eligible for input tax credit [Position up to 31-1-2019] |
351
| >> |
| Goods or services not eligible for input tax credit [Position w.e.f. 1-2-2019] |
354
| >> |
| No ITC on goods lost, stolen, written of or disposed of by way of gift or free |
356
| >> |
| Documents required for claiming input tax credit |
358
| >> |
| Documents must contain prescribed particulars |
358
| >> |
| Order of utilization of input tax credit |
358
| >> |
| Power of Commissioner block input tax credit |
360
| >> |
| No input tax credit allowable if depreciation is claimed on tax component |
361
| >> |
| Input tax credit on capital goods is allowable in one instalment |
362
| >> |
| Transfer of credit on obtaining separate registration for multiple places |
362
| >> |
CHAPTER 29 : Input Tax Credit in Special Circumstances |
363
| >> |
| Statutory provisions governing allowability of ITC under special circumstances |
364
| >> |
| Goods or services used partly for business and partly for non-business purpose |
365
| >> |
| Goods or services or both used partly for effecting taxable supplies and partly for effecting exempt supplies |
365
| >> |
| Exempt supply -- Meaning and scope |
366
| >> |
| Manner of determination of input tax credit under section 17(1) or 17(2) |
367
| >> |
| Calculation of eligible input tax credit, finally |
369
| >> |
| Calculation of Input Tax Credit in case of supply of services covered by clause (b) of paragraph 5 of Schedule II |
369
| >> |
| Calculation of input tax credit in case of supply of services covered by clause (b) of paragraph 5 of Schedule II to the CGST Act, finally |
370
| >> |
| Manner of determination of input tax credit in respect of capital goods and reversal thereof |
371
| >> |
| Manner of determination of input tax credit in respect of capital goods in case of construction services |
373
| >> |
| Other points relevant to calculation of ITC in respect of capital goods |
376
| >> |
| Special provisions for availing of input tax credit by banking company, financial institution, etc. |
376
| >> |
| Procedure to be followed by a banking company or a financial institution |
377
| >> |
| Input tax credit on inputs held in stock at the time of taking registration |
377
| >> |
| Input tax credit on inputs held in stock at the time of taking voluntary registration |
378
| >> |
| Input tax credit in case of switching over from composition levy to normal scheme |
378
| >> |
| Input tax credit in case of exempt supply becoming taxable supply |
379
| >> |
| Procedure to be followed for taking input tax credit under section 18(1) |
380
| >> |
| Transfer of credit on sale, merger, lease or transfer of a business |
381
| >> |
| Transfer of input tax credit in case of death of sole proprietor |
382
| >> |
| Input tax credit in case of switching over from normal levy to composition levy or in case of goods or services or both becoming exempt |
383
| >> |
| Manner of reversal of credit under section 18(4) |
384
| >> |
| Supply of capital goods or plant and machinery on which input tax credit has been taken |
385
| >> |
| Transfer of ITC within same State or Union territory |
385
| >> |
CHAPTER 30 : Input Tax Credit Vis-a-Vis Job Work |
386
| >> |
| Procedure for removal of inputs or capital goods for job work |
386
| >> |
| Principal is allowed to take input tax credit on inputs sent to job-worker |
386
| >> |
| Inputs sent for job-work, not received back within prescribed period -- Consequences of |
387
| >> |
| Input tax credit on capital goods sent to a job-worker |
387
| >> |
| Capital goods -- Meaning of |
387
| >> |
| Input tax credit is allowable even on capital goods sent directly to a job worker |
387
| >> |
| Capital goods not received back within three years -- Consequences of |
387
| >> |
| Conditions and restrictions in respect of inputs and capital goods sent to job worker |
387
| >> |
CHAPTER 31 : Input Service Distributor |
389
| >> |
| Concept of input service distributor |
389
| >> |
| Input service distributor -- Definition |
390
| >> |
| Registration as ISD |
390
| >> |
| Filing of return by ISD |
390
| >> |
| Manner of distribution of credit by ISD |
390
| >> |
| Reduction of amount of input tax credit -- Consequences of |
392
| >> |
| Furnishing of details of ISD credit note in Form GSTR-6 |
392
| >> |
| Conditions to be satisfied for distribution of input tax credit |
392
| >> |
| Relevant period -- Definition |
393
| >> |
| Recipient of credit -- Defined |
393
| >> |
| Turnover -- Defined |
393
| >> |
| Details required to be contained in an ISD invoice or an ISD credit note |
393
| >> |
| Details required to be contained in a credit or debit note to transfer credit of common input services to Input Service Distributor |
394
| >> |
| Manner of recovery of credit distributed in excess |
394
| >> |
| Transitional provisions in respect of distribution of service tax credit |
394
| >> |
| Penalty for distribution of credit wrongly |
395
| >> |
CHAPTER 32 : Import of Goods or Services |
396
| >> |
| Important terms -- Defined |
397
| >> |
| Import of goods or services is regarded as inter-State supply |
397
| >> |
| Taxability of import of services made on or after 1-7-2017 |
397
| >> |
| Place of supply of goods imported into India |
398
| >> |
| Place of supply of services imported into India |
398
| >> |
| Place of supply of services where location of supplier or recipient is outside India |
398
| >> |
| Place of supply of services supplied in respect of goods |
399
| >> |
| Services provided in physical presence of an individual |
400
| >> |
| Services supplied directly in relation to an immovable property |
401
| >> |
| Services by way of admission to any event, celebration, fair, etc. |
402
| >> |
| Services supplied by a banking company to account holders |
402
| >> |
| Intermediary services |
404
| >> |
| Services consisting of hiring of means of transport |
405
| >> |
| Services of transportation of goods |
406
| >> |
| Passenger transportation services |
406
| >> |
| Services provided on board a conveyance |
406
| >> |
| Online information and database access or retrieval services |
406
| >> |
| Place of supply of research and development services related to pharmaceutical sector |
407
| >> |
| Place of supply of maintenance, repair or overhaul service in respect of aircrafts, aircraft engines, etc. |
407
| >> |
CHAPTER 33 : Assessment of Tax under GST |
408
| >> |
| I. ASSESSMENT UNDER GST -- GENERAL PROVISIONS |
409
| >> |
| Statutory provisions dealing with assessment of tax under GST |
409
| >> |
| Meaning of assessment |
409
| >> |
| II. SELF-ASSESSMENT |
410
| >> |
| Self-assessment |
410
| >> |
| Tax period -- Meaning of |
410
| >> |
| Recovery of self-assessed tax |
410
| >> |
| Payment of tax in instalment not permissible in case of self-assessed tax |
410
| >> |
| Penalty for non-payment of self-assessed tax |
410
| >> |
| III. PROVISIONAL ASSESSMENT |
411
| >> |
| Cases in which provisional assessment is sought to be made |
411
| >> |
| Manner of furnishing request for provisional assessment |
411
| >> |
| Issue of notice by proper officer |
411
| >> |
| Passing of order by proper officer |
411
| >> |
| Time limit for passing of order |
411
| >> |
| Execution of bond |
411
| >> |
| Finalization of provisional assessment |
412
| >> |
| Liability to pay interest |
412
| >> |
| Release of security |
413
| >> |
| Excess tax paid may be adjusted against short-payment |
413
| >> |
| Refund claim can be filed online only |
413
| >> |
| Payment of interest on refund |
413
| >> |
| Demand can be raised only after finalization of duty |
413
| >> |
| Failure to file statement of provisional assessment -- Effect of |
413
| >> |
| Assessment is provisional for all purposes |
413
| >> |
| IV. SCRUTINY OF RETURNS |
414
| >> |
| Who can scrutinize returns? |
414
| >> |
| Intimation of discrepancies noticed |
414
| >> |
| Payment of tax or furnishing of explanation by taxable person |
414
| >> |
| No further action if explanation is found acceptable |
414
| >> |
| Consequences upon failure to furnish satisfactory explanation |
414
| >> |
| Standard Operating Procedure for scrutiny of returns |
414
| >> |
| Parameters for selection of returns for scrutiny |
415
| >> |
| V. BEST-JUDGMENT ASSESSMENT |
416
| >> |
| Who are non-filers of returns? |
416
| >> |
| What is best-judgment assessment? |
416
| >> |
| Order of assessment |
416
| >> |
| Time period for passing best-judgment assessment order |
416
| >> |
| Withdrawal of best-judgment assessment |
416
| >> |
| Time period of 30 days to be strictly followed |
416
| >> |
| Availability of order on common portal is a proper communication of order |
417
| >> |
| Assessment order passed without waiting for statutory period of 30 days |
417
| >> |
| No withdrawal of assessment where returns filed after 30 days |
417
| >> |
| Best-judgement order passed on arbitrary basis not sustainable |
417
| >> |
| Procedure for making best-judgment assessment order |
417
| >> |
| Standard Operating Procedure to be followed in case of non-filers of return |
418
| >> |
| VI. ASSESSMENT OF UNREGISTERED PERSONS |
419
| >> |
| Manner of making assessment of unregistered person |
419
| >> |
| Grant of opportunity of being heard |
419
| >> |
| VII. SUMMARY ASSESSMENT |
419
| >> |
| When is summary assessment resorted to? |
419
| >> |
| Summary assessment, where the taxable person is not ascertainable |
420
| >> |
| Withdrawal of summary assessment |
420
| >> |
CHAPTER 34 : Demand of Tax and Adjudication Proceedings |
421
| >> |
| Statutory provisions dealing with demand and recovery of tax |
422
| >> |
| Comparative chart showing scheme of provisions under sections 73 and 74 |
423
| >> |
| I. DEMAND AND RECOVERY OF TAX UNDER SECTION 73 |
424
| >> |
| Cases when provisions of section 73 can be invoked |
424
| >> |
| Service of show cause notice |
424
| >> |
| Mode of service of notice, order, etc. |
424
| >> |
| Time limit for service of show cause notice |
425
| >> |
| Issuance of statement for subsequent period on the same ground |
425
| >> |
| Second show cause notice cannot be issued for same period |
425
| >> |
| Payment of tax before issue of show cause notice -- Effect of |
426
| >> |
| Issuance of show cause notice for recovery of amount falling short |
426
| >> |
| No penalty imposable where tax is paid within 30 days of issuance of show cause notice |
426
| >> |
| Payment of tax would not absolve from prosecution proceeding |
426
| >> |
| Determination of tax, interest and penalty |
426
| >> |
| Time limit for passing order under section 73(9) |
427
| >> |
| Imposition of penalty upon failure to pay self-assessed tax |
427
| >> |
| Conclusion of proceeding in respect of co-noticee |
427
| >> |
| II. DEMAND AND RECOVERY OF TAX UNDER SECTION 74 |
427
| >> |
| Cases when can provisions of section 74 can be invoked |
427
| >> |
| Suppression -- Meaning of |
427
| >> |
| Issuance of show cause notice |
428
| >> |
| Time limit for issuance of notice |
428
| >> |
| Issuance of statement for subsequent period on the same ground |
428
| >> |
| Corrigendum to show cause notice -- Validity |
428
| >> |
| Allegation of fraud or wilful-misstatement or suppression of facts to be set out in show cause notice |
429
| >> |
| Department being aware of activity of assessee -- Allegation of fraud, wilful mis-statement is not sustainable |
430
| >> |
| No mala fide intention on part of assessee -- Extended period cannot be invoked |
431
| >> |
| Payment of tax and interest before issue of show cause notice -- Effect of |
433
| >> |
| Issuance of show cause notice for recovery of amount falling short |
433
| >> |
| Payment of tax, interest and 25% of penalty within 30 days of issuance of show cause notice -- Consequences of |
433
| >> |
| Payment of tax would not absolve from prosecution proceeding |
434
| >> |
| Passing of adjudication order |
434
| >> |
| Tax, interest and 50% of penalty paid within 30 days of issuance of adjudication order -- Consequences of |
434
| >> |
| Conclusion of proceeding in respect of co-noticee |
435
| >> |
| III. GENERAL PROVISIONS RELATING TO DETERMINATION OF TAX |
435
| >> |
| Effect of stay of service of notice or issuance of order |
435
| >> |
| Demand of tax for normal limitation period would be sustainable where demand for extended period is quashed |
435
| >> |
| Order required to be issued in pursuance of direction of Tribunal |
435
| >> |
| Opportunity of personal hearing |
435
| >> |
| Adjournment of hearing |
436
| >> |
| Relevant facts and basis of decision to be set out in order |
436
| >> |
| Adjudication order cannot travel beyond show-cause notice |
437
| >> |
| Order passed before the date of furnishing reply to show cause notice |
438
| >> |
| Modification of interest and penalty consequent to modification of demand |
438
| >> |
| Deemed conclusion of adjudication proceeding after specified period |
438
| >> |
| Exclusion of certain period for passing adjudication order |
438
| >> |
| Self-assessed tax is liable to be recovered under section 79 |
439
| >> |
| No penalty imposable under other provisions where penalty is imposed under section 73 or 74 |
439
| >> |
| Tax to be deposited within 90 days |
439
| >> |
| Generation and quoting of DIN |
439
| >> |
CHAPTER 35 : Recovery of Tax, Interest and Penalty |
440
| >> |
| Amount collected as CGST is required to be deposited to Government |
441
| >> |
| Issue of show cause notice requiring payment of tax and penalty |
441
| >> |
| Determination of amount due to be paid |
441
| >> |
| Interest is also payable |
441
| >> |
| Opportunity of hearing to be granted upon request |
441
| >> |
| Time limit for passing order |
441
| >> |
| Period of stay to be excluded from limitation period |
442
| >> |
| Relevant facts and basis of decision to be set out in order |
442
| >> |
| Amount paid would be adjusted against tax payable in respect of related supply |
442
| >> |
| Initiation of recovery proceedings |
442
| >> |
| Recovery of tax |
442
| >> |
| Deduction from amount payable to assessee |
442
| >> |
| Sale of goods belonging to taxable person |
443
| >> |
| Recovery by a garnishee order (i.e. recovery from a third party) |
444
| >> |
| Distraining and detaining movable or immovable property belonging to assessee |
445
| >> |
| Recovery of amount as arrears of land revenue |
446
| >> |
| Recovery of amount as fine under Code of Criminal Procedure, 1973 |
446
| >> |
| Recovery of amount in the manner laid down in any bond or instrument |
446
| >> |
| Power of proper officer of State tax or Union territory to recover amount as arrears of State tax or Union territory tax |
446
| >> |
| Recovery through execution of a decree, etc. |
446
| >> |
| Recovery by sale of movable or immovable property |
447
| >> |
| Disposal of proceeds of sale of goods and movable or immovable property |
449
| >> |
| Attachment of debt and shares, etc. |
449
| >> |
| Recovery from surety |
449
| >> |
| Payment of tax and other amount in instalments |
449
| >> |
| Transfer of property to be void in certain cases |
450
| >> |
| Tax to be first charge on property |
451
| >> |
| Provisional attachment to protect revenue in certain cases |
451
| >> |
| Provisonal attachment to cease to expire after expiry of one year |
451
| >> |
| No provisional attachment without pendency of any proceeding |
451
| >> |
| Scope of power to attach property provisionally |
452
| >> |
| Cash credit cannot be attached |
452
| >> |
| Procedure to be followed for making provisional attachment |
452
| >> |
| Continuation and validation of certain recovery proceedings |
453
| >> |
CHAPTER 36 : Refund of Tax |
454
| >> |
| Cases in which refund is allowable |
455
| >> |
| Refund of tax paid under existing law |
456
| >> |
| Time limit for claiming refund |
456
| >> |
| Relevant date -- Meaning |
457
| >> |
| Manner of filing refund claim |
458
| >> |
| Need of aadhaar authentication for filing refund application |
458
| >> |
| New procedure for processing of refund applications |
459
| >> |
| Assignment of refund applications to concerned authority |
460
| >> |
| Furnishing of returns in Form GSTR-1 and Form GSTR-3B is necessary |
460
| >> |
| Filing of undertaking by applicant |
460
| >> |
| Periodicity of refund claim |
461
| >> |
| Deficiency memos |
461
| >> |
| Scrutiny of refund application |
462
| >> |
| Procedure for rejection of refund claim |
462
| >> |
| Refund sanction order shall be issued by single authority only |
463
| >> |
| Disbursement of refund through PFMS |
464
| >> |
| Calculation of interest payable to assessee |
465
| >> |
| Adjustment of refund against outstanding demand |
465
| >> |
| Refund of integrated tax paid on supply of goods to tourist leaving India |
466
| >> |
| Manual filing and processing of refund claims |
466
| >> |
| Procedure for filing application and processing of refund claim upto 25-9-2019 |
466
| >> |
| Electronic filing and processing of refund |
468
| >> |
| Refund of balance in electronic cash ledger |
468
| >> |
| Refund of tax in respect of zero-rated supply |
469
| >> |
| Consequences of non-realisation of sale proceeds |
469
| >> |
| Refund in case of supply to SEZ unit or SEZ developer |
469
| >> |
| Refund in case of deemed export |
470
| >> |
| Refund of unutilized input tax credit |
472
| >> |
| Manner of determining refund under inverted duty structure |
476
| >> |
| Calculation of refund of unutilised input tax credit in case of zero-rated supply |
477
| >> |
| Cases, where exporter cannot use route of payment of IGST and taking refund |
478
| >> |
| Refund of Integrated Tax paid on goods or services exported out of India |
480
| >> |
| Documents required to be accompanied with refund application |
481
| >> |
| Procedure of refund in case of export under bond or LUT |
483
| >> |
| Recovery of refund of unutilsed ITC or IGST paid on export of goods |
484
| >> |
| Documents not required to be enclosed where amount of refund is lower |
484
| >> |
| Cases, where declaration or certificate is not required to be furnished |
484
| >> |
| Procedure for acknowledgment of refund application |
485
| >> |
| Refund of TDS/TCS deposited in excess |
485
| >> |
| Order of refund and time period for making such order |
486
| >> |
| Grant of provisional refund |
486
| >> |
| Refund sanction order |
487
| >> |
| Withholding of refund amount |
488
| >> |
| Refund of tax paid by casual taxable person or a non-resident taxable person |
489
| >> |
| Refund to retail outlets established at departure area of International Airport |
489
| >> |
| Procedure for claiming refund subsequent to favourable order in appeal |
489
| >> |
| Refund for a period under which NIL refund application has been filed |
489
| >> |
| Person bearing incidence of tax may apply for refund of the same |
490
| >> |
| Refund of tax paid on intra-State supply, later held as inter-State supply |
490
| >> |
| Tax wrongly paid would be adjusted against tax liability without interest |
491
| >> |
| Applicability of principle of unjust enrichment |
491
| >> |
| Cases where bar of unjust enrichment does not apply |
491
| >> |
| No refund is allowable below Rs. 1,000 |
492
| >> |
| Refund of tax paid under existing law |
492
| >> |
| Transitional provisions vis-a-vis processing and allowability of refund claim |
492
| >> |
| Interest on delayed refund |
493
| >> |
CHAPTER 37 : Zero Rated Supply |
495
| >> |
| Treatment of export of goods or services under GST |
496
| >> |
| Zero rated supply -- Meaning |
496
| >> |
| Export of goods -- Meaning |
496
| >> |
| Goods sent out of India for exhibition is not zero-rated supply |
497
| >> |
| Export of service |
497
| >> |
| Supply of goods or services to SEZ Developer or SEZ unit |
500
| >> |
| Deemed export |
501
| >> |
| Input tax credit may be availed of for making zero-rated supplies |
501
| >> |
| Apportionment of credit is not required in case of zero-rated supplies |
502
| >> |
| Concessional rate of tax in case of supply of goods to an exporter |
502
| >> |
| Exemption i.r.o. supply of services having place of supply in Nepal or Bhutan |
503
| >> |
| Exemption i.r.o. services supplied to establishment of a person outside India |
503
| >> |
| Exemption i.r.o. services provided by a tour operator to a foreign tourists |
503
| >> |
| Time period for furnishing proof of export |
503
| >> |
| Eligibility to export under LUT |
503
| >> |
| Conditions and safeguards under which LUT may be furnished |
504
| >> |
| Validity period of LUT |
504
| >> |
| No LUT required in case of zero rated supply of exempted goods |
504
| >> |
| Form of bond or LUT |
504
| >> |
| Self-declaration about non-prosecution |
505
| >> |
| Time period for filing LUT or Bond |
505
| >> |
| Time period for acceptance of LUT or Bond |
505
| >> |
| LUT may be furnished even after export |
506
| >> |
| Requirement of furnishing Bank guarantee |
506
| >> |
| Clarification regarding running bond |
506
| >> |
| Sealing by officers |
506
| >> |
| Purchases from manufacturer and Form CT-1 |
506
| >> |
| Supplies to Export Oriented Units |
506
| >> |
| Realization of export proceeds in Indian Rupee |
506
| >> |
| LUT/Bond shall be accepted by jurisdictional Deputy/Assistant Commissioner |
507
| >> |
| Exports made after specified period |
507
| >> |
| Discrepancy between value of GST invoice and shipping bill/bill of export |
507
| >> |
CHAPTER 38 : Audits under GST |
508
| >> |
| Statutory provisions dealing with audit of accounts |
509
| >> |
| Audit -- Defined |
509
| >> |
| I. ANNUAL AUDIT UNDER SECTION 35(5) |
509
| >> |
| Abolition of audit under section 35(5) |
509
| >> |
| Persons required to get accounts audited |
510
| >> |
| Aggregate turnover -- Meaning and scope |
510
| >> |
| Persons not required to get accounts audited |
510
| >> |
| Who can perform audit under section 35(5) |
511
| >> |
| Submission of audit report and reconciliation statement |
511
| >> |
| Due date of furnishing audit report |
511
| >> |
| Furnishing of annual return along with audited annual accounts |
511
| >> |
| Form GSTR-9C cannot be filed unless Form GSTR-9 is filed |
511
| >> |
| Furnishing of all GST returns is mandatory before furnishing Form GSTR-9C |
512
| >> |
| Taxpayer cannot make any change in JSON file uploaded by Auditor |
512
| >> |
| Form GSTR-9C cannot be revised |
512
| >> |
| Consequence of failure to get accounts audited |
512
| >> |
| II. AUDIT BY TAX AUTHORITIES |
512
| >> |
| Who can conduct audit of business transactions |
512
| >> |
| Periodicity of audit |
512
| >> |
| Place, where audit may be conducted |
512
| >> |
| Fifteen working days advance notice |
512
| >> |
| Time period of completion of audit |
512
| >> |
| Commencement of audit -- Meaning of |
513
| >> |
| Duties of registered person |
513
| >> |
| Scope of audit |
513
| >> |
| Intimation of findings and discrepancies to registered person |
513
| >> |
| Initiation of action for recovery of tax not paid, short-paid, etc. |
513
| >> |
| III. SPECIAL AUDIT |
514
| >> |
| Officer empowered to give direction for special audit |
514
| >> |
| Cases, where direction for special audit can be given |
514
| >> |
| Approval of Commissioner is necessary |
514
| >> |
| Persons authorised to conduct special audit |
514
| >> |
| Audit report to be furnished within 90 days |
514
| >> |
| Informing finding of special audit to registered person |
514
| >> |
| Special audit would be in addition to any other audit |
514
| >> |
| Opportunity of being heard to registered person |
514
| >> |
| Access to business premises |
515
| >> |
| Taxable person is required to provide necessary documents |
515
| >> |
| Audit fee and incidental expenses to be paid by Commissioner |
515
| >> |
| Action under section 73 or section 74 |
515
| >> |
CHAPTER 39 : Search, Seizure and Arrest |
516
| >> |
| Statutory provisions governing inspection, search and seizure |
517
| >> |
| Power of inspection |
517
| >> |
| Deputy Assistant Commissioner is not empowered to pass order u/s 67(2) |
517
| >> |
| Places which can be inspected |
518
| >> |
| Reasons should be recorded before issuing search warrant |
518
| >> |
| Contents of a Search Warrant |
518
| >> |
| Search without a warrant would be illegal |
518
| >> |
| Inspection in movement |
518
| >> |
| Person in charge of a conveyance is required to carry prescribed documents |
519
| >> |
| Seizure of goods, documents, books or things |
519
| >> |
| Entrusting ownership of goods to owner or custodian of goods |
519
| >> |
| Where it is not practicable to seize goods |
519
| >> |
| Retention of goods, documents, etc., and return thereof |
520
| >> |
| Power to seal or break open door, Almirah, box, etc. |
520
| >> |
| Right to make copies of documents seized or take extracts |
520
| >> |
| Release of seized goods on provisional basis |
520
| >> |
| Goods to be returned, if no notice is issued within sixty days |
520
| >> |
| Disposal of goods of perishable or hazardous nature after their seizure |
520
| >> |
| Preparing inventory of goods |
522
| >> |
| Applicability of provisions of Code of Criminal Procedure |
522
| >> |
| Seizure of accounts, registers or documents |
522
| >> |
| Purchase of goods or services by any officer authorised by Commissioner and return thereof |
522
| >> |
| Principles to be observed during search operations |
522
| >> |
| Details are required to be validated |
523
| >> |
| Person in charge of vehicle is required to produce documents |
523
| >> |
| Meaning of arrest |
523
| >> |
| When does need for arrest arise? |
523
| >> |
| Who would be authorised to arrest any person? |
524
| >> |
| Authorised officer to inform the grounds of offence |
524
| >> |
| Powers to grant bail or other powers in case of non-cognizable and bailable offence |
524
| >> |
| Safeguards provided for a person who is placed under arrest |
524
| >> |
| Who can summon and who can be summoned? |
524
| >> |
| Purpose to summon |
524
| >> |
| Consequences of non-appearance to summons |
525
| >> |
| Every inquiry to be a judicial proceeding |
525
| >> |
| Guidelines for issue of summons |
525
| >> |
| Precautions to be observed while issuing summons |
525
| >> |
| Who shall have power to access to business premises |
526
| >> |
| Duty of person-in-charge of premises |
526
| >> |
| Officers required to assist proper officers |
526
| >> |
CHAPTER 40 : Detention and Seizure of Goods and Conveyances |
527
| >> |
| Detention, seizure and release of goods and conveyances in transit |
528
| >> |
| Amount required to be paid for release of goods |
529
| >> |
| Procedure for detention, seizure and release or confiscation of goods and conveyances |
530
| >> |
| Recovery of penalty by sale of goods or conveyance detained or seized in transit |
533
| >> |
| Disposal of proceeds of sale of goods or conveyance and movable or immovable property |
534
| >> |
| No physical verification to be carried out more than once |
535
| >> |
| Goods and/or conveyances in respect of which there is no violation, not to be detained |
535
| >> |
| No penalty imposable for minor spelling or clerical mistakes |
535
| >> |
| Transportation of goods with expired e-way bill -- Detention of goods and vehicles |
536
| >> |
| Difference in value in e-way bill and original delivery challan |
536
| >> |
| Value quoted in invoice being lower than maximum retail price of goods |
536
| >> |
| Detention of goods on ground of "wrong Destination" -- Validity |
536
| >> |
| Bona fide dispute with regard to classification of goods |
537
| >> |
| Confiscation of goods or conveyances |
537
| >> |
| Scope of powers of authorities under sections 129 and 130 |
539
| >> |
| Confiscation of goods on mere suspicion not sustainable |
540
| >> |
| Confiscation or penalty would not interfere with other punishments |
540
| >> |
CHAPTER 41 : Prosecution and Compounding of Offences |
541
| >> |
| Offences punishable under the Act |
542
| >> |
| Punishments specified under the Act |
542
| >> |
| Minimum term of imprisonment |
543
| >> |
| Applicability of provisions of Code of Criminal Procedure |
543
| >> |
| Cognizable offence -- Meaning and nature |
543
| >> |
| Meaning of non-cognizable offence |
544
| >> |
| Presumption of culpable mental status |
544
| >> |
| Relevancy of statements under certain circumstances |
544
| >> |
| Offences by companies and certain other persons |
545
| >> |
| Compounding of offences |
545
| >> |
| Procedure for compounding of offences |
546
| >> |
CHAPTER 42 : Appeal to Appellate Authority |
548
| >> |
| Filing of appeal before Appellate Authority |
549
| >> |
| Adjudicating Authority |
549
| >> |
| Appeal, when order under CGST Act |
549
| >> |
| Appeal, when order under SGST Act |
549
| >> |
| Non-appellable decisions and orders |
549
| >> |
| Time limit for filing appeal |
550
| >> |
| Form for filing appeal to Appellate Authority |
550
| >> |
| Filing of manual appeal is permissible, where order not uploaded on website |
550
| >> |
| Documents required to be submitted to Appellate Authority |
550
| >> |
| Mandatory pre-deposit as a condition for filing appeal |
551
| >> |
| Interest on delayed refund of pre-deposit |
551
| >> |
| Observation of principles of natural justice |
551
| >> |
| Adjournment of hearing |
552
| >> |
| Addition for more grounds of appeal |
552
| >> |
| Passing of order by Appellate Authority |
552
| >> |
| Opportunity of showing cause against unfavourable order |
552
| >> |
| Observation of provisions of sections 73 and 74 in certain cases |
552
| >> |
| Order of Appellate Authority |
552
| >> |
| Time period for passing order by the Appellate Authority |
552
| >> |
| Communication of order of Appellate Authority |
553
| >> |
| Order of Appellate Authority shall be final |
553
| >> |
| Interest on refund of amount paid for admission of appeal |
553
| >> |
| Appeal by department |
553
| >> |
| Production of additional evidences before Appellate Authority |
554
| >> |
CHAPTER 43 : Appeal to Appellate Tribunal |
555
| >> |
| Who can file appeal to Appellate Tribunal? |
556
| >> |
| Jurisdiction of various Benches of Appellate Tribunal |
556
| >> |
| Time limit for filing appeal to Appellate Tribunal |
556
| >> |
| Non-constitution of Appellate Tribunal -- Effect of |
557
| >> |
| No coercive action to be taken till constitution of Appellate Tribunal |
557
| >> |
| Form and manner of filing appeal to Appellate Tribunal |
557
| >> |
| Fee for filing appeal to Appellate Tribunal |
557
| >> |
| Documents required to be submitted to Registrar |
557
| >> |
| Refusal to admit appeal where amount involved is not substantial |
558
| >> |
| Filing of cross-objection |
558
| >> |
| Mandatory pre-deposit as a condition for filing appeal to Appellate Tribunal |
558
| >> |
| Appeal by department |
559
| >> |
| Production of additional evidence before Appellate Tribunal |
559
| >> |
| Order of Appellate Tribunal |
560
| >> |
| Adjournment of hearing |
560
| >> |
| Rectification of error by Appellate Tribunal |
560
| >> |
| Time period for deciding appeal by Appellate Tribunal |
560
| >> |
| Communication of copy of order to related parties |
560
| >> |
| Interest on refund of amount paid for admission of appeal |
560
| >> |
| Appellate Tribunal would be guided by principles of natural justice |
561
| >> |
| Matters in respect of which Appellate Tribunal shall have powers as civil court |
561
| >> |
| Enforcement of order of Appellate Tribunal |
561
| >> |
| Proceedings before Appellate Tribunal are judicial proceedings |
561
| >> |
CHAPTER 44 : Appeal to High Court/ Supreme Court |
562
| >> |
| Appeal to High Court |
562
| >> |
| Appeal to Supreme Court |
563
| >> |
| Sums due to be paid notwithstanding appeal, etc. |
563
| >> |
| Appeal not to be filed in certain cases |
563
| >> |
| Non-appealable decisions and orders |
564
| >> |
CHAPTER 45 : Revision |
565
| >> |
| Powers of Revisional Authority |
565
| >> |
| Limitation period for making revision |
565
| >> |
| Officers authorised as Revisional Authority |
566
| >> |
| Opportunity of being heard to be given before passing of order |
566
| >> |
| Orders which cannot be revised |
566
| >> |
| Finality of Revision Order |
566
| >> |
| Order of Revisional authority |
566
| >> |
CHAPTER 46 : Advance Ruling |
567
| >> |
| Important definitions |
567
| >> |
| Questions on which advance ruling may be sought |
568
| >> |
| Form of application for advance ruling and fee [Rule 104] |
568
| >> |
| Procedure on receipt of application |
568
| >> |
| Pronouncement of Advance Ruling |
569
| >> |
| Reference of point of difference to Appellate Authority |
569
| >> |
| Appeal to Appellate Authority |
569
| >> |
| Orders of Appellate Authority |
570
| >> |
| Manual Filing of application |
570
| >> |
| Rectification of Advance Ruling |
570
| >> |
| Binding nature of Advance Ruling |
571
| >> |
| Advance ruling to be void in certain cases |
571
| >> |
| Powers of Authority for Advance Ruling |
571
| >> |
| Appeal to National Appellate Authority |
572
| >> |
CHAPTER 47 : GST Practitioner |
573
| >> |
| Meaning of goods and services tax practitioner |
573
| >> |
| Role of a GST practitioner |
573
| >> |
| Persons entitled to get enrolled as a GST practitioner |
574
| >> |
| Responsibility would rest with registered person |
575
| >> |
| Confirmation of registered dealer is required for certain acts of a GST practitioner |
575
| >> |
| Procedure for enrolment of GST practitioner |
575
| >> |
| Normal registration by GST Practitioner |
576
| >> |
| Authorisation to GST Practitioner |
576
| >> |
| Activities which can be undertaken by a GST Practitioner |
576
| >> |
| Consent to GST practitioner for preparing and furnishing of return |
577
| >> |
| Separate user ID and password for GST practitioner |
577
| >> |
| Disqualification for functioning as a GST practitioner |
577
| >> |
| Appearance before any authority |
577
| >> |
Part III -- GST Procedures |
578
| >> |
CHAPTER 48 : Registration |
579
| >> |
| Liability to get registered |
581
| >> |
| Increased threshold limit for persons engaged exclusively in supply of goods |
582
| >> |
| Aggregate turnover -- Meaning and scope |
582
| >> |
| Persons liable to get registered compulsorily |
583
| >> |
| Liability of persons making inter-State taxable supply, to get registered |
584
| >> |
| Liability of casual taxable person to get registered |
585
| >> |
| Persons required to pay tax on reverse charge basis, to get registered |
585
| >> |
| Persons liable to pay tax under sub-section (5) of section 9 |
585
| >> |
| Liability of non-resident taxable persons to get registered |
586
| >> |
| Liability of persons required to deduct tax at source, to get registered |
586
| >> |
| Persons making taxable supply on behalf of other taxable persons |
586
| >> |
| Liability of Input Service Distributors to get registered |
586
| >> |
| Persons supplying goods or services through electronic commerce operator |
586
| >> |
| Electronic commerce operator |
587
| >> |
| Persons supplying online information and data base access or retrieval services |
587
| >> |
| Persons notified by Government |
587
| >> |
| Voluntary registration |
587
| >> |
| Persons not liable to get registered |
587
| >> |
| Persons exempted from obtaining registration |
589
| >> |
| Registration to be taken for every State or Union territory |
591
| >> |
| Registration is State specific |
591
| >> |
| Registration to be taken in the State 'from where taxable supply is made' |
591
| >> |
| More than one registration can be granted in a State or Union territory |
592
| >> |
| Separate registration to be taken for unit located in SEZ |
592
| >> |
| Persons having more than one registration would be regarded as distinct persons |
592
| >> |
| Registered person having establishment in another State or Union territory |
593
| >> |
| PAN is mandatory for getting registered |
593
| >> |
| Authentication of Aadhaar |
593
| >> |
| Time limit for getting registered |
595
| >> |
| Grant of Unique Identity Number (UIN) to certain entities |
595
| >> |
| Procedure for making application for registration |
595
| >> |
| Verification of application and approval of registration |
596
| >> |
| Registration by persons required to deduct or collect tax at source |
598
| >> |
| Suo Moto registration by proper officer |
598
| >> |
| Method of authentication of registration application |
598
| >> |
| Person authorised to sign or verify application or any other document |
599
| >> |
| Physical verification of business premises |
599
| >> |
| Procedure for issuance of registration certificate |
599
| >> |
| Deemed grant of registration |
600
| >> |
| Suo moto registration by proper officer |
601
| >> |
| Registration certificate |
601
| >> |
| Effective date of registration |
601
| >> |
| Registration is permanent |
602
| >> |
| Effect of grant of registration under SGST/UTGST Act |
602
| >> |
| Effect of rejection of registration under SGST/UTGST Act |
602
| >> |
| Display of registration certificate and GSTIN on name board |
602
| >> |
| Registration of casual taxable person or non-resident taxable person |
602
| >> |
| Furnishing of Bank Account Details |
602
| >> |
| Amendment in registration |
602
| >> |
| Procedure for amendment in non-core fields of registration |
603
| >> |
| Procedure for amendment of core fields (i.e. name of firm, address and directors/ partners, etc.) |
604
| >> |
| Application cannot be rejected without giving opportunity of being heard |
605
| >> |
| Rejection/approval of amendment, both for CGST and SGST |
605
| >> |
| Penalty for failure to obtain registration or for furnishing false information |
605
| >> |
CHAPTER 49 : Cancellation of Registration and Revocation Thereof |
606
| >> |
| Cancellation of registration |
607
| >> |
| Suo motu cancellation of registration by proper officer |
607
| >> |
| Contravention of provisions of Act and Rules leading to cancellation of registration |
608
| >> |
| Cancellation of registration on basis of vague show cause notice not sustanable |
608
| >> |
| Registration of purchasing dealer cannot be cancelled for fraud committed by selling dealer |
608
| >> |
| Cancellation of registrtation without giving any reason -- not sustainable |
608
| >> |
| Procedure for cancellation of registration by proper officer |
609
| >> |
| Procedure for making application for cancellation of registration by taxpayer |
609
| >> |
| CBIC’s clarifications in Circular No. 69/43/2018-GST, dt. 26-10-2018 |
610
| >> |
| Suspension of registration |
610
| >> |
| Reasonable opportunity of being heard to be given |
612
| >> |
| Cancellation would not affect liability of taxable person |
612
| >> |
| Cancellation of registration, both for CGST Act and SGST Act |
612
| >> |
| Payment of input tax credit balance pertaining to inputs held in stock |
612
| >> |
| Payment of input tax credit balance pertaining to capital goods |
612
| >> |
| Furnishing of final return |
613
| >> |
| Revocation of cancellation of registration |
613
| >> |
| Procedure for revocation of cancellation of registration |
614
| >> |
| Cancellation of registration of companies in certain cases |
615
| >> |
CHAPTER 50 : Payment of Tax |
616
| >> |
| Periodicity and due date for payment of tax |
616
| >> |
| Electronic ledgers |
617
| >> |
| Electronic liability register |
617
| >> |
| Electronic credit ledger |
618
| >> |
| Restriction on use of amount available in electronic credit ledger |
620
| >> |
| Electronic Cash Ledger |
620
| >> |
| Transfer of amount from one head to another head of cash ledger |
622
| >> |
| Payment of GST by cheque -- Date of payment |
623
| >> |
| Return filed without payment of tax is not a valid return |
623
| >> |
| Online generation and modification of challan |
623
| >> |
| Validity period of challan |
624
| >> |
| CPIN and CIN -- Meaning of |
624
| >> |
| Sequence of discharge of tax and other dues |
624
| >> |
| Date of deposit in electronic cash ledger |
624
| >> |
| Payment of tax and other amount in instalments |
624
| >> |
| Levy of interest on delayed payment of tax |
624
| >> |
CHAPTER 51 : GST Returns |
626
| >> |
| Furnishing of monthly/quarterly return in Form GSTR-3B |
627
| >> |
| Furnishing of details of outward supplies |
629
| >> |
| Furnishing of quarterly statement by a composition dealer |
629
| >> |
| Furnishing of monthly return by persons providing OIDAR services |
629
| >> |
| Furnishing of monthly return by an Input Services Distributor |
630
| >> |
| Tax due on return is required to be paid before filing return |
630
| >> |
| Requirement of furnishing Nil return |
630
| >> |
| Bar on furnishing of return where return of preceding tax period is not furnished |
630
| >> |
| Rectification of omission or incorrect particulars in a return |
630
| >> |
| First return |
632
| >> |
| Annual return |
632
| >> |
| Final return |
635
| >> |
| Notice to return defaulters |
635
| >> |
| Mode of filing return |
635
| >> |
| Furnishing of return through SMS |
635
| >> |
| Method of verification |
635
| >> |
| Levy of late fee |
636
| >> |
CHAPTER 52 : Quarterly Return Monthly Payment (QRMP) Scheme |
637
| >> |
| What is QRMP? |
638
| >> |
| Who is eligible to opt QRMP Scheme? |
638
| >> |
| Manner of opting QRMP Scheme from 1-4-2021 and onwards |
638
| >> |
| No need to exercise the option for every quarter |
638
| >> |
| Opting out from Scheme |
639
| >> |
| Opting for furnishing return every month |
639
| >> |
| Option to avail QRMP Scheme is available GSTIN wise |
639
| >> |
| Furnishing of details of outward supplies |
639
| >> |
| Payment of tax for first and second month of a quarter |
639
| >> |
| Persons not required to make monthly payment under QRMP Scheme |
640
| >> |
| Quarterly filing of Form GSTR-3B |
641
| >> |
| Payment of interest |
641
| >> |
| No late fee chargeable for delay in payment of tax |
642
| >> |
CHAPTER 53 : Furnishing of Details of Outward Supply |
643
| >> |
| Persons required to furnish details of outward supply |
644
| >> |
| Persons not required to furnish details of outward supplies |
645
| >> |
| Furnishing of details of outward supply using Invoice Furnishing Facility |
645
| >> |
| Due date of furnishing details of outward supplies |
645
| >> |
| Information required to be included in FORM GSTR-1 |
646
| >> |
| Restriction on furnishing of details of outward supply |
646
| >> |
| Communication of details to recipient |
647
| >> |
| Rectification of error or omission in Form GSTR-1 |
647
| >> |
| Special provisions for rectification of error in Form GSTR-1 for F.Y. 2017-18 |
647
| >> |
| Waiver of furnishing of GSTR-1 for taxpayers opting for composition levy |
648
| >> |
| Details of all invoices not to be uploaded |
648
| >> |
| Description of each item in invoice not to be uploaded |
648
| >> |
| Value of each transaction to be filled up |
648
| >> |
| Late fee for failure to furnish Form GSTR-1 |
648
| >> |
CHAPTER 54 : Ascertaining Details of Inward Supplies |
650
| >> |
| Outward supplies furnished by supplier in Form GSTR-1 or using IFF |
650
| >> |
| Inovices furnished by a non-resident taxable person |
651
| >> |
| Invoices furnished by a Input Service Distributor |
651
| >> |
| Details of tax deducted at source |
651
| >> |
| Details of tax collected at source |
651
| >> |
| Details of IGST paid on import of goods |
651
| >> |
| Generation of auto-drafted statement in Form GSTR-2B |
651
| >> |
| Making available Statement in Form GSTR-2B to purchaser |
652
| >> |
CHAPTER 55 : Accounts and Records |
653
| >> |
| Records required to be maintained by a registered taxable person |
654
| >> |
| Other records and accounts |
654
| >> |
| Maintaining accounts of stock |
655
| >> |
| Maintaining account of advances received, paid and adjustments made thereto |
655
| >> |
| Accounts of invoices issued/received, input tax credit, output tax, tax paid, etc. |
655
| >> |
| Maintaining particulars of suppliers, customers and godown, etc. |
655
| >> |
| Levy of tax on goods found at non-declared godown or warehouse |
655
| >> |
| Place where accounts and records are required to be maintained |
656
| >> |
| Special procedure for maintenance of records by a principal or auctioneer |
656
| >> |
| Maintenance of records i.r.o. goods sent out of India for exhibition |
657
| >> |
| Keeping and maintaining accounts and records in electronic form |
657
| >> |
| Permission to certain class of persons to maintain accounts in other manner |
658
| >> |
| Record of correction or deletion of entry |
658
| >> |
| Each volume of books of account to be serially numbered |
658
| >> |
| Accounts required to be maintained by an agent |
658
| >> |
| Manufacturers are required to maintain monthly production accounts |
658
| >> |
| Specific records required to be maintained by supplier of services |
658
| >> |
| Specific records required to be maintained by a registered person executing works contract |
659
| >> |
| Records to be maintained by a carrier or a clearing and forwarding agent |
659
| >> |
| Enrolment of owner or operator of godown or warehouse |
659
| >> |
| Issuance of unique common enrolment number to a transporter |
659
| >> |
| Records to be maintained by a transporter |
660
| >> |
| Records to be maintained by owner or operator of warehouse or godown |
660
| >> |
| Period of retention of accounts |
660
| >> |
| Audit of accounts of certain registered taxable person |
661
| >> |
| Failure to account for goods or services or both -- Consequence of [Section 35(6)] |
661
| >> |
| Defaults relating to books of account -- Consequences of |
662
| >> |
CHAPTER 56 : Tax Invoice, Bill of Supply, Debit and Credit Notes |
663
| >> |
| Tax invoice for supply of taxable goods |
665
| >> |
| Tax invoice for supply of taxable services |
665
| >> |
| Time limit for issuance of tax invoice, bill of supply, etc. |
665
| >> |
| Continuous supply of goods -- Meaning |
666
| >> |
| Continuous supply of services -- Meaning |
667
| >> |
| Cases, where tax invoice or bill of supply is not required to be issued |
667
| >> |
| Issue of tax invoice and payment voucher by a person paying tax on RCM basis |
667
| >> |
| Details required to be contained on a tax invoice |
669
| >> |
| E-invoice |
670
| >> |
| Tax invoice to have QR code |
671
| >> |
| Format of tax invoice |
674
| >> |
| Additional details to be mentioned in case of exports |
674
| >> |
| Requirement of mentioning HSN code in tax invoice |
674
| >> |
| Amount of tax is to be indicated in tax invoice |
676
| >> |
| No need to record Aadhaar or PAN of customer |
676
| >> |
| Expenses like freight/transport/packing should be mentioned in tax invoice |
676
| >> |
| Tools may be sent on the basis of delivery challan |
677
| >> |
| Tax invoice or bill of supply to accompany transport of goods |
677
| >> |
| Manner of issuing invoice |
677
| >> |
| Issuance of tax invoice in special cases |
677
| >> |
| Whether a single bill book can be used by a registered person engaged in supply of both goods or services |
678
| >> |
| Issue of receipt voucher and refund voucher |
678
| >> |
| Issuance of revised tax invoice |
679
| >> |
| Bill of supply |
681
| >> |
| Invoice-cum-bill of supply |
682
| >> |
| Issuance of invoice by recipient of goods or services in certain cases |
682
| >> |
| Issuance of credit notes |
682
| >> |
| Particulars required to be contained in a credit note |
682
| >> |
| Adjustment of tax liability |
683
| >> |
| Declaration of details of credit note in monthly return |
684
| >> |
| Issuance of debit notes |
684
| >> |
| Particulars required to be continued on a debit note |
684
| >> |
| Additional tax liability |
684
| >> |
| Declaration of details of debit notes in monthly return |
685
| >> |
| Issuance of ISD invoice or ISD credit note by an Input Service Distributor |
685
| >> |
| Issuance of credit/debit note to transfer credit of common input services to ISD |
685
| >> |
| Tax invoice in case of an insurer or a banking company or a financial institution |
685
| >> |
| Issuance of tax invoice by a goods transport agency |
685
| >> |
| Issuance of tax invoice by any person engaged in passenger transport service |
685
| >> |
| Invoice or debit note issued in pursuance of tax payable in accordance with provisions of sections 74 or 129 or 130 |
685
| >> |
| Issuance of delivery challan |
686
| >> |
| APPENDIX |
687
| >> |
| Specimen Tax Invoice |
687
| >> |
| Specimen Bill of Supply |
688
| >> |
| Specimen Export Invoice |
689
| >> |
| Specimen Receipt Voucher |
690
| >> |
| Specimen Payment Voucher |
691
| >> |
| Specimen Refund Voucher |
692
| >> |
| Specimen Debit Note |
692
| >> |
| Specimen Credit Note/Revised Invoice |
693
| >> |
CHAPTER 57 : E-Way Bill and Transport of Goods |
695
| >> |
| Generation of e-way bill |
697
| >> |
| Consignment value -- Meaning of |
697
| >> |
| Cases, where e-way bill is required to be generated irrespective of consignment value |
697
| >> |
| Movement of goods for reason other than supply -- Scope of |
698
| >> |
| Movement of goods caused for renting purpose -- Determination of value |
698
| >> |
| Cases, where no e-way bill is required to be generated |
698
| >> |
| Generation of e-way bill by e-commerce operator or courier agency |
700
| >> |
| Transport of goods in own, hired or public conveyance |
700
| >> |
| Transport of goods by railways, air or vessel |
700
| >> |
| Transport of goods by an unregistered person |
700
| >> |
| Generation of e-way bill by a transporter |
700
| >> |
| Assignment of e-way bill to another transporter |
701
| >> |
| Generating e-way bill in case of “Bill to”- “Ship to” invoice |
701
| >> |
| Generation of e-way bill for “Bill from” -- “Dispatch from” invoice |
702
| >> |
| Generation of E-way bill in case of High Sea sale transactions |
702
| >> |
| Movement of goods from Customs port to warehouse |
702
| >> |
| Multiple invoices cannot be clubbed in one e-way bill |
702
| >> |
| Generation of e-way bill in case of ex-factory sale |
702
| >> |
| Generation of e-way bill in case of for sale |
703
| >> |
| Validity of e-way bill where vehicle details are not furnished |
703
| >> |
| Transfer of goods from one conveyance to another |
703
| >> |
| Transport of goods from place of business of transporter to final destination |
703
| >> |
| Storing of goods by consignee/recipient in transporter’s godown |
703
| >> |
| Transportation of goods from transporter’s godown to other premises of recipient |
704
| >> |
| Assignment of e-way bill number for further movement of consignment |
704
| >> |
| Use of e-way bill details in furnishing details in FORM GSTR-1 |
704
| >> |
| Modification or change in e-way bill |
704
| >> |
| Cancellation of e-way bill |
704
| >> |
| Validity period of e-way bill |
705
| >> |
| Extension of validity period of e-way bill |
705
| >> |
| Tax invoice or bill of supply is required to accompany transport of goods |
706
| >> |
| Website for generation of e-way bill |
706
| >> |
| Registration requirement for issuance of e-way bill |
706
| >> |
| Acceptance or rejection of consignment by recipient |
706
| >> |
| E-way bill shall be valid in every State and Union territory |
707
| >> |
| Restriction on generation of e-way bill |
707
| >> |
| Documents required to be carried by a person-in-charge of a conveyance |
708
| >> |
| Obtaining Invoice Reference Number from common portal |
708
| >> |
| Certain class of transporters are required to obtain a unique Radio Frequency Identification Device |
709
| >> |
| Verification of documents and conveyance |
709
| >> |
| Inspection and verification of goods |
709
| >> |
| Uploading information regarding detention of vehicle |
709
| >> |
Part IV -- GST on Taxable Services |
710
| >> |
CHAPTER 58 : Advertisement Related Services |
711
| >> |
| Levy of GST on advertisement related services |
711
| >> |
| Classification of service and rate of tax |
711
| >> |
| Advertising agency working on principal to principal basis |
711
| >> |
| Advertisement agency selling space for advertisement as an agent of newspaper |
711
| >> |
| Taxability of other services supplied by advertisement agency |
712
| >> |
| Services provided to Government departments are also taxable |
712
| >> |
| Examples of advertisement related services |
712
| >> |
| Taxability of volume discounts/rate difference |
712
| >> |
| Taxability of write backs |
712
| >> |
| Place of supply of advertisement services where location of supplier and recipeint is in India |
713
| >> |
CHAPTER 59 : Agriculture Related Services |
714
| >> |
| Levy of GST on agriculture related services |
714
| >> |
| Classification of service and rate of tax |
714
| >> |
| Agriculturist is not liable to get registered |
714
| >> |
| Exemption in respect of services relating to cultivation of plants |
714
| >> |
| Support services to agriculture, forestry, etc. are taxable at Nil rate |
715
| >> |
| Agriculture -- Meaning |
716
| >> |
| Breeding of fish, rearing of silk worms, cultivation of ornamental flowers, etc. |
716
| >> |
| Agricultural produce -- Meaning |
716
| >> |
| Exemption i.r.o. fumigation in a warehouse of agricultural produce |
717
| >> |
| Exemption i.r.o. agricultural operations |
717
| >> |
| Exemption i.r.o. supply of farm labour |
717
| >> |
| Exemption i.r.o. processes carried out at an agricultural farm |
717
| >> |
| Exemption i.r.o. renting or leasing activities |
718
| >> |
| Exemption i.r.o. loading, unloading, packing, etc. |
718
| >> |
| Exemption i.r.o. agricultural extension services |
718
| >> |
| Exemption i.r.o. services provided by APMC, APMB or commission agents |
718
| >> |
| Exemption i.r.o. services by way of fumigation in a warehouse |
719
| >> |
| Exemption i.r.o. transport of agricultural produce by rail or vessel |
719
| >> |
| Exemption i.r.o. transport of agricultural produce by a goods transport agency |
719
| >> |
| Exemption i.r.o. intermediate production process as job work |
720
| >> |
| Reverse charge in respect of supply of raw cotton by an agriculturist |
720
| >> |
| Place of supply of agriculture related services |
720
| >> |
CHAPTER 60 : Banking and Other Financial Services |
721
| >> |
| Levy of GST on banking and other financial services |
721
| >> |
| Classification of service and rate of tax |
721
| >> |
| GST liability on trading in Priority Sector Lending Certificate (PSLC) |
721
| >> |
| Transactions in securities are not taxable |
721
| >> |
| Exemption i.r.o. services provided by Reserve Bank of India (RBI) |
721
| >> |
| Exemption i.r.o. services provided to BSBD account holders under PMJDY |
722
| >> |
| Exemption i.r.o. services received by Reserve Bank of India from outside India |
722
| >> |
| Exemption i.r.o. services by way of extending deposits, loans or advances |
722
| >> |
| Exemption i.r.o. sale or purchase of foreign currency |
723
| >> |
| Exemption i.r.o. services provided by an acquiring bank |
723
| >> |
| Exemption i.r.o. services of business facilitator or business correspondent |
724
| >> |
| Value of supply in case of purchase or sale of foreign currency |
724
| >> |
| Reverse charge i.r.o. services provided by recovery agent |
725
| >> |
| Reverse charge i.r.o. supply of services to Reserve Bank of India |
725
| >> |
| Reverse charge i.r.o. of services supplied by Direct Selling Agents |
725
| >> |
| Reverse charge i.r.o. services provided by business facilitator |
726
| >> |
| Reverse charge i.r.o. services provided by an agent of business correspondent |
726
| >> |
| Reverse charge i.r.o. services of lending of securities |
726
| >> |
| Rate of exchange of currency for determination of value |
727
| >> |
| Relaxation as regards issuance of invoice |
727
| >> |
| Furnishing of information return |
728
| >> |
| Place of supply |
728
| >> |
| Allowability of input tax credit to a banking company or a financial institution |
728
| >> |
CHAPTER 61 : Restaurant’s Service |
730
| >> |
| Levy of GST on restaurant service |
730
| >> |
| Restaurant service -- Meaning |
730
| >> |
| Rate of tax applicable to restaurant service |
730
| >> |
| Supply of food and alcohol in restaurant -- Levy of tax |
731
| >> |
| Sale of goods across the counter is not a service |
731
| >> |
| Taxability of revenue-sharing arrangement for food and services |
731
| >> |
| Services provided at other parts of a restaurant are also taxable |
731
| >> |
| Service charges are taxable |
731
| >> |
| Restaurant service supplied through E-commerce operator -- Taxability |
731
| >> |
| Composition scheme for restaurants |
732
| >> |
| Place of supply |
732
| >> |
| Input tax credit in respect of supply of food and beverages |
733
| >> |
CHAPTER 62 : Betting, Gambling or Lottery Service |
734
| >> |
| Lottery, betting and gambling is regarded as supply of service |
734
| >> |
| Activities of a race club are regarded as business |
734
| >> |
| Classification of service and rate of tax |
734
| >> |
| Value of supply of lottery [Position upto 28-2-2020] |
734
| >> |
| Value of supply of lottery [Position w.e.f. 1-3-2020] |
735
| >> |
| Value of supply for betting, gambling or horse racing |
735
| >> |
| Value of supply in case of entry to casino and gambling |
735
| >> |
| Prize money shall not be deducted in case of horse racing |
735
| >> |
| Reverse charge on supply of lottery |
735
| >> |
| Place of supply, where location of supplier and location of recipient is in India |
736
| >> |
| Place of supply, where location of supplier or location of recipient is outside India |
736
| >> |
| Allowability of input tax credit in respect of lottery, betting and gambling services |
736
| >> |
CHAPTER 63 : Business Auxiliary Service and Job Work |
737
| >> |
| Levy of GST on business auxiliary service |
737
| >> |
| Classification of service and rate of tax |
737
| >> |
| Examples of services classifiable as business auxiliary service |
737
| >> |
| Job work -- Definition |
738
| >> |
| Exemption i.r.o. job work in relation to cultivation of plants, etc. |
738
| >> |
| Applicability of reverse charge i.r.o. services provided by a director to a company |
738
| >> |
| Services provided through e-commerce operator |
738
| >> |
| Value of goods subjected to job work is not included in aggregate turnover of a registered job worker |
739
| >> |
| Sending of goods to job worker |
739
| >> |
| Place of supply |
739
| >> |
| Allowability of input tax credit |
740
| >> |
CHAPTER 64 : Charity and Social Care Services |
741
| >> |
| Levy of GST on charity and social care services |
741
| >> |
| Classification of service and rate of tax |
741
| >> |
| Exemption i.r.o. services by way of charitable activities |
741
| >> |
| Residential programmes for advancement of religion, spirituality or yoga |
743
| >> |
| Hostel accommodation provided by trusts to students is not a charitable activity |
743
| >> |
| Receiving donation or gifts from individual donors is not taxable |
743
| >> |
| Exemption i.r.o. conduct of religious ceremony |
743
| >> |
| Exemption i.r.o. renting of precincts of a religious place |
743
| >> |
| Exemption i.r.o. religious pilgrimage |
744
| >> |
| Services provided by rehabilitation professionals |
744
| >> |
| Exemption i.r.o. services by old age home run by charitable entities |
745
| >> |
| Exemption i.r.o. training or coaching in recreational activities |
745
| >> |
| Exemption i.r.o. services received from person located in non-taxable territory |
745
| >> |
| No GST leviable on free supply of food by religious institutions |
745
| >> |
| Place of supply of service |
745
| >> |
CHAPTER 65 : Cleaning Service |
747
| >> |
| Levy of GST on cleaning service |
747
| >> |
| Classification of service and rate of tax |
747
| >> |
| Exemption i.r.o. services relating to agricultural produce |
747
| >> |
| Exemption i.r.o. services provided to educational institutions |
747
| >> |
| Place of supply where location of supplier and location of recipient is in India |
747
| >> |
| Place of supply where location of supplier or location of recipient is outside India |
748
| >> |
CHAPTER 66 : Clubs, Association or Society Services |
749
| >> |
| Activities of clubs or association are regarded as “business” |
749
| >> |
| No service is provided by a club to members -- Not liable to pay tax |
749
| >> |
| Provision of services to members is chargeable to tax |
750
| >> |
| Classification of service and rate of tax |
750
| >> |
| Exemption i.r.o. value of supply of a unit of accommodation upto Rs. 1,000 per day |
750
| >> |
| Exemption i.r.o. services as trade union |
750
| >> |
| Exemption i.r.o. services by way of reimbursement of charges or share of contribution |
751
| >> |
| Exemption i.r.o. services by Resident Welfare Associations (RWAs) |
751
| >> |
| Exemption i.r.o. services provided by NPOs engaged in welfare of labour or farmers |
752
| >> |
| Place of supply of services where location of supplier and location of recipient is in India |
752
| >> |
| Place of supply of services where location of supplier or location of recipient is outside India |
753
| >> |
| Input tax credit in respect of membership of club |
753
| >> |
CHAPTER 67 : Commercial Training or Coaching Service |
754
| >> |
| Levy of GST on commercial training or coaching service |
754
| >> |
| Classification of service and rate of tax |
754
| >> |
| Exemption i.r.o. services provided under National Skill Development Programme |
754
| >> |
| Exemption i.r.o. services by way of offering skill and vocational training courses |
755
| >> |
| Exemption i.r.o. services provided to Government |
755
| >> |
| Exemption i.r.o. training or coaching in arts, culture and sports |
755
| >> |
| Place of supply where location of supplier and location of recipient is in India |
755
| >> |
| Place of supply where location of supplier or location of recipient is outside India |
756
| >> |
| Input tax credit on motor vehicles, vessels and aircrafts used for training |
756
| >> |
CHAPTER 68 : Construction Service |
757
| >> |
| Levy of GST on construction service |
757
| >> |
| Construction of a complex, building, when regarded as supply of service |
757
| >> |
| Classification of service and rate of tax |
758
| >> |
| Receipt of consideration before issuance of completion certificate -- Effect of |
758
| >> |
| Exemption i.r.o. services provided under Housing for All Mission/PMAY |
758
| >> |
| Exemption i.r.o. services provided in respect of single residential house |
758
| >> |
| Place of supply of service |
759
| >> |
| Input tax credit in respect of goods or services used for construction of an immovable property |
759
| >> |
CHAPTER 69 : Education Related Services |
761
| >> |
| Levy of GST on education related service |
761
| >> |
| Classification of service and rate of tax |
761
| >> |
| Rate of tax on college hostel mess fees |
761
| >> |
| Exemption i.r.o. education related services |
761
| >> |
| Pre-school education and education upto higher secondary |
764
| >> |
| Education as a part of curriculum for obtaining qualification recognised by law |
765
| >> |
| Education as a part of approved vocational education course |
766
| >> |
| Exemption i.r.o. advancement of educational programmes by charitable entities |
766
| >> |
| Exemption i.r.o. services provided by Indian Institute of Management |
767
| >> |
| Exemption i.r.o. services provided under National Skill Development Programme |
767
| >> |
| Exemption i.r.o. services provided under Skill Development Initiative Scheme |
768
| >> |
| Exemption i.r.o. services by way of offering skill or vocational training courses |
768
| >> |
| Exemption i.r.o. giving on hire goods vehicle for transport of students, faculty and staff |
768
| >> |
| Services provided by Institute of Language Management are not exempt |
768
| >> |
| Sale of study material or books by educational institutions is not taxable |
768
| >> |
| Amounts not included in value of taxable service |
769
| >> |
| Place of supply of education related services, where location of supplier and location of recipient is in India |
769
| >> |
| Place of supply of education related services where location of supplier or location of recipient is outside India |
770
| >> |
CHAPTER 70 : Electricity Transmission or Distribution Service |
771
| >> |
| Levy of GST on electricity transmission or distribution service |
771
| >> |
| Classification of service and rate of tax |
771
| >> |
| Exemption i.r.o. transmission or distribution of electricity |
771
| >> |
| Exemption i.r.o. extending electricity distribution network upto tube well of farmer |
771
| >> |
| Electricity transmission or distribution utility -- Meaning |
771
| >> |
| Charges recovered by DISCOMS for other services are taxable |
772
| >> |
| Charges collected by a developer or a housing society for distribution of electricity are taxable |
772
| >> |
| Activity of installation of gensets for distribution of electricity is not exempt |
772
| >> |
| Furnishing of information return |
773
| >> |
| Place of supply in respect of electricity transmission or distribution service |
773
| >> |
CHAPTER 71 : Entertainment and Amusement Related Services |
774
| >> |
| Levy of GST on entertainment and amusement related services |
774
| >> |
| Classification of service and rate of tax |
774
| >> |
| Exemption i.r.o. right to admission to circus, dance, sporting event, etc. |
774
| >> |
| Recognized sporting event -- Meaning |
775
| >> |
| Exemption i.r.o. training or coaching in recreational activities |
775
| >> |
| Exemption i.r.o. services provided by an artist |
775
| >> |
| Exemption i.r.o. admission to museum, national park, etc. |
776
| >> |
| Exemption i.r.o. admission to protected monument |
776
| >> |
| Exemption i.r.o. admission to events under FIFA U-17 Womens World Cup |
777
| >> |
| Treatment of supply by an artist in various States and supply of goods by artists from galleries |
777
| >> |
| Value does not include taxes |
777
| >> |
| Place of supply of services, where location of supplier and location of recipient is in India |
777
| >> |
| Place of supply of services where location of supplier or location of recipient is outside India |
778
| >> |
| Electronic ticket shall be deemed to be a tax invoice |
779
| >> |
CHAPTER 72 : Goods Transport Agency Service |
780
| >> |
| Levy of GST on goods transport agency service |
780
| >> |
| Meaning of goods transport agency |
780
| >> |
| Classification of service and rate of tax |
780
| >> |
| Services provided by individual truck-owners are exempt |
781
| >> |
| Charging frieght in invoice in for contract does not amount to GTA service |
781
| >> |
| Exemption i.r.o. services provided to unregistered persons |
781
| >> |
| Exemption i.r.o. services associated with transit cargo to Nepal and Bhutan |
781
| >> |
| Exemption i.r.o. transportation of agricultural produce |
781
| >> |
| Exemption i.r.o. amount charged for a consignment transported in a single goods carriage not exceeding Rs. 1,500 |
782
| >> |
| Exemption i.r.o. amount charged for a single consignee not exceeding Rs. 750 |
782
| >> |
| Exemption i.r.o. transportation of milk, salt and food grain |
782
| >> |
| Exemption i.r.o. transport of organic manure |
782
| >> |
| Exemption i.r.o. transport of newspaper or magazines |
782
| >> |
| Exemption i.r.o. transport of relief materials |
783
| >> |
| Exemption i.r.o. transport of defence or military equipments |
783
| >> |
| Exemption i.r.o. services provided to establishment of Government, etc. |
783
| >> |
| Exemption i.r.o. renting of goods vehicle to goods transport agency |
783
| >> |
| Reverse charge i.r.o. GTA service supplied to specified entities |
783
| >> |
| Exemption from taking registration |
784
| >> |
| Tax invoice issued by a goods transport agency to contain specific details |
785
| >> |
| Enrollment of owner or operator of godown or warehouse |
785
| >> |
| Records to be maintained by a transporter |
786
| >> |
| Records to be maintained by owner or operator of warehouse or godown |
786
| >> |
| Taxability of ancillary/intermediate services provided in relation to transportation of goods |
786
| >> |
| Taxability of packing undertaken as integral part of GTA service |
786
| >> |
| Taxability of time sensitive transportation by goods transport agency |
786
| >> |
| Place of supply in respect of goods transport agency service |
786
| >> |
| Allowability of input tax credit to goods transport agency service providers |
787
| >> |
| Input tax credit in respect of motor vehicle used for transportation of goods |
787
| >> |
| Input tax credit to recipient of goods transport service |
787
| >> |
| APPENDIX -- FAQs on Transport Service and Logistics |
788
| >> |
CHAPTER 73 : Human Health and Social Care Services |
791
| >> |
| GST on human health and social care services |
791
| >> |
| Classification of service and rate of tax |
791
| >> |
| Exemption i.r.o. services provided by a veterinary clinic |
791
| >> |
| Exemption i.r.o. health care services |
791
| >> |
| Services supplied for improving aesthetic beauty are taxable |
793
| >> |
| Hair transplant or cosmetic or plastic surgery is also taxable |
794
| >> |
| Exemption i.r.o. transportation of a patient in ambulance |
794
| >> |
| Exemption i.r.o. services provided by rehabilitation professionals |
794
| >> |
| Exemption i.r.o. services provided by cord blood banks |
794
| >> |
| Exemption i.r.o. health related charitable activities |
795
| >> |
| Exemption i.r.o. treatment or disposal of bio-medical waste |
795
| >> |
| Renting of rooms by hospitals to in-patients is exempt |
795
| >> |
| Hospitals engaged exclusively in providing exempt supplies are not required to take registration |
795
| >> |
| Supply of medicines and stents during the course of treatment of injury or operation -- Taxability |
795
| >> |
| Place of supply of health care services |
796
| >> |
| Input tax credit in respect of health care services |
797
| >> |
CHAPTER 74 : Hiring or Leasing of Goods |
798
| >> |
| Levy of GST on hiring or leasing of goods |
798
| >> |
| Classification of service and rate of tax |
798
| >> |
| Transfer of right to use goods -- Tests to determine |
798
| >> |
| Supply of equipments like excavators, wheel loaders, etc., subject to certain terms and conditions |
799
| >> |
| Hiring of bank lockers |
799
| >> |
| Hiring of vehicles where owner is liable to abide by motor vehicle laws |
799
| >> |
| Hiring of audio-visual equipment |
799
| >> |
| Chartering of aircraft |
799
| >> |
| Supply of electric meter to consumer on hire is not sale |
799
| >> |
| Providing passive infrastructure like sharing of mobile towers is taxable service |
800
| >> |
| Hiring of transit mixers amounts to transfer of right to use such vehicles |
800
| >> |
| Supply of audio-visual equipment on hire basis |
800
| >> |
| Exemption i.r.o. giving motor vehicle on hire to State transport undertaking |
800
| >> |
| Exemption i.r.o. giving on hire goods vehicle to a goods transport agency |
800
| >> |
| Exemption i.r.o. giving on hire motor vehicle for transport of students, faculty and staff |
800
| >> |
| Exemption i.r.o leasing of assets to Indian Railways |
801
| >> |
| Exemption i.r.o. renting or leasing of agro machinery |
801
| >> |
| Place of supply of service |
801
| >> |
| Input tax credit in respect of hiring or leasing of motor vehicles |
801
| >> |
| Input tax credit in respect of hiring or leasing of vessels or aircrafts |
802
| >> |
CHAPTER 75 : Information Technology Related Services |
803
| >> |
| GST on information technology software services |
803
| >> |
| Classification of service and rate of tax |
803
| >> |
| Information technology software -- Meaning |
803
| >> |
| Sale of pre-packaged or canned software |
803
| >> |
| On site development of software |
804
| >> |
| Providing advice, consultancy and assistance on matter relating to information software |
804
| >> |
| License to use software |
804
| >> |
| Restrictions imposed on license to use pre-packaged software -- Effect of |
804
| >> |
| Contract for customized development of software |
804
| >> |
| Supply and upgradation of software |
805
| >> |
| Supply of software under End User License Agreement (EULA) |
805
| >> |
| Place of supply of information technology service |
805
| >> |
| Place of supply of software design services |
805
| >> |
CHAPTER 76 : Insurance Services |
806
| >> |
| Levy of tax on insurance services |
806
| >> |
| Classification of service and rate of tax |
806
| >> |
| Insurance services provided by Government are taxable |
806
| >> |
| Exemption i.r.o. life insurance business provided under NPS |
806
| >> |
| Exemption i.r.o. life insurance business provided by Army, Naval, Air Force GIF |
806
| >> |
| Exemption i.r.o. life insurance provided to personnel of Coast Guard |
806
| >> |
| Exemption i.r.o. life insurance provided by Central Armed Police Forces |
807
| >> |
| Exemption i.r.o. services provided by ESI Corporation |
807
| >> |
| Exemption i.r.o. services provided by IRDA |
807
| >> |
| Exemption in respect of certain general insurance business |
807
| >> |
| Exemption i.r.o. services of life insurance business under certain schemes |
808
| >> |
| Exemption i.r.o. insurance scheme where total premium is paid by Government |
808
| >> |
| Exemption i.r.o. services by way of reinsurance |
808
| >> |
| Exemption i.r.o. services by business facilitator or business correspondent |
808
| >> |
| Exemption i.r.o. services by intermediary of financial services located in SEZ |
809
| >> |
| Revere charge i.r.o. insurance agent service |
809
| >> |
| Reverse charge is not applicable to services supplied by corporate agents |
809
| >> |
| Place of supply of insurance services |
809
| >> |
| Input tax credit in respect of general insurance service |
810
| >> |
| Input tax credit in respect of life insurance and health insurance services |
810
| >> |
| Issuance of consolidated invoice by an insurer |
811
| >> |
| Relaxation from issuing e-invoice |
811
| >> |
| Relaxation from mentioning QR code on invoice |
811
| >> |
CHAPTER 77 : Intellectual Property Related Services |
812
| >> |
| Levy of tax on intellectual property right related services |
812
| >> |
| Classification of service and rate of tax |
812
| >> |
| Intellectual property right -- Meaning |
812
| >> |
| Reverse charge i.r.o. services relating to original literary, dramatic work [Position upto 30-9-2019] |
812
| >> |
| Reverse charge i.r.o. services relating to original literary, dramatic work [Position w.e.f. 1-10-2019] |
813
| >> |
| Place of supply of intellectual property related services |
813
| >> |
CHAPTER 78 : Legal Consultancy and Arbitration Service |
815
| >> |
| Levy of GST on legal consultancy service |
815
| >> |
| Levy of GST on lawyers stayed by Delhi High Court |
815
| >> |
| Classification of service and rate of tax |
816
| >> |
| Exemption i.r.o. services provided by arbitral tribunal |
816
| >> |
| Exemption i.r.o. services by partnership firm of advocates or an advocate |
817
| >> |
| Exemption i.r.o. legal services provided by a senior advocate |
818
| >> |
| Senior advocate -- Meaning |
818
| >> |
| Reverse charge i.r.o. representational service provided by partnership firm of advocates or an individual advocate |
818
| >> |
| Applicability of reverse charge in respect of services provided by an arbitral tribunal |
819
| >> |
| Place of supply of service |
819
| >> |
CHAPTER 79 : Maintenance and Repair Service |
821
| >> |
| Levy of GST on maintenance or repair services |
821
| >> |
| Classification of service and rate of tax |
821
| >> |
| Maintenance or repair services to be classified as works contract service in certain cases |
821
| >> |
| Exemption in respect of services provided under Housing for All (Urban) Mission and PMAY |
822
| >> |
| Place of supply of maintenance or repair service, where location of supplier and location of recipient is in India |
822
| >> |
| Place of supply of maintenance or repair service, where location of supplier or location of recipient is outside India |
822
| >> |
| Input tax credit on maintenance or repair of motor vehicles |
823
| >> |
| Input tax credit on maintenance or repairs of vessel and aircrafts |
823
| >> |
| Input tax credit in respect of maintenance or repairs of other assets |
824
| >> |
CHAPTER 80 : Manpower Recruitment or Supply Service |
825
| >> |
| Levy of tax on manpower recruitment or supply service |
825
| >> |
| Classification of service and rate of tax |
825
| >> |
| Exemption i.r.o. supply of farm labour |
825
| >> |
| Scope of manpower supply service |
825
| >> |
| Academic/educational institutes providing recruitment services are liable to tax |
825
| >> |
| Services provided outside ambit of employment are taxable |
826
| >> |
| Activity of deputing officers from one company to other is taxable |
826
| >> |
| Value of supply in respect of manpower supply service |
826
| >> |
| Recruitment of personnel for clients situated abroad |
826
| >> |
| Place of supply of manpower recruitment or supply service |
827
| >> |
CHAPTER 81 : Online Information and Database Access or Retrieval Services |
828
| >> |
| Levy of GST on online information and database access or retrieval services |
828
| >> |
| Online information and database access or retrieval services -- Meaning |
828
| >> |
| Nature of services covered under OIDAR services |
828
| >> |
| Examples of services, whether or not OIDAR services |
829
| >> |
| Indicative list of OIDAR services |
829
| >> |
| Indicative list of non-OIDAR services |
829
| >> |
| Classification of service and rate of tax |
830
| >> |
| Person liable to pay tax |
830
| >> |
| Person who shall be deemed to be recipient of OIDAR service |
830
| >> |
| Compulsory registration by supplier of OIDAR service |
831
| >> |
| Special provisions for taking registration |
831
| >> |
| Officer empowered to grant registration in respect of OIDAR service |
831
| >> |
| Place of supply in respect of OIDAR service |
831
| >> |
CHAPTER 82 : Outdoor Catering Service |
833
| >> |
| Levy of tax on outdoor catering service |
833
| >> |
| Outdoor catering -- Defined |
833
| >> |
| Rate of tax |
833
| >> |
| Exemption in respect of services provided to an educational institution |
834
| >> |
| Place of supply of outdoor catering service |
834
| >> |
| Input tax credit in respect of outdoor catering service |
835
| >> |
CHAPTER 83 : Passenger Transport Related Services |
836
| >> |
| Levy of tax on passenger transport related services |
836
| >> |
| Classification of service and rate of tax |
836
| >> |
| Tour services provided without provision of accommodation |
836
| >> |
| Elephant/camel/boat ride is not classifiable as passenger transportation service |
836
| >> |
| Exemption i.r.o. services provided to an educational institution |
836
| >> |
| Exemption i.r.o. transport of passengers by air |
836
| >> |
| Exemption i.r.o. transport of passengers by non-airconditioned contract carriage |
837
| >> |
| Exemption i.r.o. transport of passengers by stage carriage |
837
| >> |
| Exemption i.r.o. services provided at Regional Connectivity Scheme Airport |
838
| >> |
| Exemption i.r.o. transport of passenger by railways |
838
| >> |
| Exemption i.r.o. transport of passenger in metro, tramway, etc. |
838
| >> |
| Exemption i.r.o. transport of passenger by inland waterways |
838
| >> |
| Exemption i.r.o. transport of passengers by public transport in a vessel |
838
| >> |
| Exemption i.r.o. transport of passenger by metered cabs, rickshaws, etc. |
839
| >> |
| Exemption i.r.o. transport of patient in an ambulance |
839
| >> |
| Liability of E-Commerce Operator to pay tax |
840
| >> |
| Services provided through E-commerce Operator -- Liability to get registered |
840
| >> |
| Place of supply of passenger transport services where location of supplier or location of recipient is in India |
840
| >> |
| Place of supply of passenger transportation service where location of supplier or location of recipient is outside India |
843
| >> |
| Input tax credit in respect of motor vehicles |
843
| >> |
| Ticket shall be regarded as tax invoice |
844
| >> |
| APPENDIX -- FAQs on Passenger Transport Service (Relevant Extracts) |
844
| >> |
CHAPTER 84 : Printing and Publishing Services |
847
| >> |
| Levy of tax on printing services |
847
| >> |
| Nature of printing activity |
847
| >> |
| CBEC clarification on nature of printing contracts |
847
| >> |
| Classification of service and rate of tax |
848
| >> |
| Rate of tax vis-a-vis supply of goods |
848
| >> |
| Value of goods subjected to job work is not included in aggregate turnover of a registered job worker |
848
| >> |
| Taxability of specific transactions |
848
| >> |
| Reverse charge on transfer of copyright by an author to publisher |
849
| >> |
| Place of supply of services |
850
| >> |
CHAPTER 85 : Renting of Motor Vehicles to Carry Goods or Passengers |
851
| >> |
| Levy of tax on renting of motor vehicles to carry passengers |
851
| >> |
| Motor Vehicle -- Meaning and scope of |
851
| >> |
| Car given to company with driver on hire |
851
| >> |
| Responsibility of owner to abide by all laws relating to motor vehicles |
852
| >> |
| Classification of service and rate of tax |
852
| >> |
| Exemption i.r.o. hiring of motor vehicle to State transport undertaking |
852
| >> |
| Exemption i.r.o. hiring of e-vehicle to a local authority |
852
| >> |
| Exemption i.r.o. giving on hire a means for transportation of goods |
852
| >> |
| Reverse charge on renting of motor vehicles to any body corporate |
852
| >> |
| Place of supply of service of renting of motor vehicle |
853
| >> |
| Input tax credit in respect of motor vehicles, vessels and aircrafts |
853
| >> |
| Input tax credit in respect of rent-a-cab service |
853
| >> |
CHAPTER 86 : Real Estate Transactions |
855
| >> |
| Tax structure in case of real estate transactions |
855
| >> |
| Applicability of old and new rates |
855
| >> |
| Specified terms -- Defined |
856
| >> |
| Conditions to be satisfied for opting new tax structure |
859
| >> |
| Tax treatment of joint development agreement |
860
| >> |
| Exemption in respect of Transfer of Development Rights or Floor Space Index |
860
| >> |
| Reverse charge under section 9(3) on certain services received by a promoter |
861
| >> |
| Reverse charge under section 9(4) on certain supplies received by a promoter |
861
| >> |
| Rate of tax in respect of supply of goods by an unregistered person to a promoter |
863
| >> |
| Value of supply by way of transfer of development rights or FSI |
863
| >> |
| Value of portion of residential or commercial apartments remaining unbooked |
863
| >> |
| Time to pay tax in case of supply of development rights to a developer |
863
| >> |
| Time to pay tax in case of promoter receiving development rights or long-term lease of land |
864
| >> |
| Place of supply of real estate relates services |
864
| >> |
CHAPTER 87 : Renting of Immovable Property Service |
866
| >> |
| Levy of tax on renting of immovable property service |
866
| >> |
| Renting -- Meaning |
866
| >> |
| Transfer of tenancy rights is also taxable |
866
| >> |
| Immovable property -- Meaning |
867
| >> |
| Classification of service and rate of tax |
868
| >> |
| Exemption i.r.o. renting of residential dwelling for use as residence |
868
| >> |
| Exemption i.r.o. renting of precincts of religious place |
869
| >> |
| Exemption i.r.o. amount received by State Government Industrial Development Corporations |
869
| >> |
| Exemption i.r.o. granting of long-term lease by State Industrial Development Corporations or undertakings |
870
| >> |
| Exemption i.r.o. upfront amount payable in respect of service by way of granting of long-term lease |
871
| >> |
| Exemption i.r.o. renting or leasing of vacant land relating to agriculture |
872
| >> |
| Reverse charge on services provided by Government to a registered person |
872
| >> |
| Reverse charge on long term lease of land to promoter |
872
| >> |
| Specific renting activities -- Taxability |
872
| >> |
| Notional interest on security deposits received by property owner not includible in value |
873
| >> |
| Security deposit received at the time of execution of agreement is includible in value |
873
| >> |
| Property tax paid to Municipal Authority not deductible from value |
873
| >> |
| Time of supply in case of receipt of development rights |
873
| >> |
| Place of supply of renting of immovable property service |
874
| >> |
| No input tax credit allowable in respect of goods or services used for construction of immovable property |
874
| >> |
CHAPTER 88 : Renting of Rooms in Hotel, Guest House, Inn, etc. |
876
| >> |
| Levy of tax on renting of rooms in hotel, guest house, inn, etc. |
876
| >> |
| Classification of service and rate of tax |
876
| >> |
| Exemption i.r.o. of room rent below or equal to Rs. 1,000 per day |
876
| >> |
| Star rating of hotels not relevant |
878
| >> |
| Serving of food as part of room service is regarded as supply of goods |
878
| >> |
| Liability of E-Commerce Operator to pay tax |
879
| >> |
| Services provided through E-Commerce Operator -- Liability to get registered |
879
| >> |
| Place of supply of services by way of renting of rooms in hotel, inn, etc. |
879
| >> |
| No input tax credit allowable in respect of goods or services used for construction of an immovable property |
880
| >> |
CHAPTER 89 : Security Services |
881
| >> |
| Levy of tax on security services |
881
| >> |
| Classification of service and rate of tax |
881
| >> |
| Scope of security services |
881
| >> |
| Exemption i.r.o. services provided to an educational institution |
881
| >> |
| Reverse charge i.r.o. services provided by Government to a business entity |
881
| >> |
| Reverse charge i.r.o. security services provided by any person, other than a body corporate |
882
| >> |
| Taxable value in respect of security service |
883
| >> |
| EPF or ESI contributions are includible in taxable value |
883
| >> |
| Service provided by security personnel to his employer is not a service |
884
| >> |
| Place of supply of security service |
884
| >> |
CHAPTER 90 : Agreeing to an Obligation to Refrain From or to Tolerate an Act |
885
| >> |
| Levy of tax on agreeing to obligation to refrain from or to tolerate an act |
885
| >> |
| Classification of service and rate of tax |
885
| >> |
| Scope of taxable service |
885
| >> |
| Levy of additional/penal interest does not fall under entry 5(e) |
885
| >> |
| Non-compete agreement is taxable |
886
| >> |
| Notice pay recovery from employee is not taxable |
886
| >> |
| Liquidated damages recovered for delay in supply of goods is taxable |
886
| >> |
| Amount received by tenant for alternate accommodation is taxable |
886
| >> |
| Surrender of tenancy right is taxable |
886
| >> |
| Exemption i.r.o. tolerating non-performance of a contract by Government |
887
| >> |
| Money value of non-monetary consideration is also taxable |
887
| >> |
| Place of supply of service |
887
| >> |
CHAPTER 91 : Services of Commission Agents, Intermediaries, Business Facilitators, Etc. |
889
| >> |
| GST on services provided by commission agent, intermediaries, etc. |
889
| >> |
| Compulsory registration by commission agents |
889
| >> |
| Classification of service and rate of tax |
889
| >> |
| Activity of facilitating and borrowing of securities is taxable |
889
| >> |
| Exemption i.r.o. service provided by Fair Price Shops |
889
| >> |
| Exemption i.r.o. service of purchase or sale of agricultural produce |
890
| >> |
| Exemption i.r.o. services by business facilitator or business correspondent |
890
| >> |
| Exemption i.r.o. services by any person as an intermediary |
890
| >> |
| Exemption i.r.o. services provided to an insurance company in a rural area |
891
| >> |
| Exemption i.r.o. services by an intermediary of financial services |
891
| >> |
| Incentives received by air travel agents from computer reservation system companies (CCRS) |
892
| >> |
| Reverse charge in respect of commission agent's services |
892
| >> |
| Accounts to be maintained by an agent |
892
| >> |
| Place of supply of service |
893
| >> |
CHAPTER 92 : Services by or to Government, Governmental Authority or Local Authority |
894
| >> |
| Levy of tax on services provided by or to Government or local authority |
894
| >> |
| Government -- Meaning |
894
| >> |
| State Government -- Meaning |
895
| >> |
| Governmental authority -- Defined |
895
| >> |
| Government entity -- Defined |
895
| >> |
| Local authority -- Meaning |
896
| >> |
| Activities or transactions not regarded as supply |
897
| >> |
| Exemption i.r.o. pure services proviced to a Panchayat or Municipality |
897
| >> |
| Exemption i.r.o. services relating to function entrusted to a municipality |
900
| >> |
| Exemption i.r.o. services relating to any function entrusted to Panchayat |
901
| >> |
| Exemption i.r.o. services by Government or local authority |
901
| >> |
| Exemption i.r.o. services provided to small business entities |
901
| >> |
| Exemption i.r.o. services provided by Government or local authority to another Government or local authority |
902
| >> |
| Exemption i.r.o. services involving value not exceeding Rs. 5,000 |
902
| >> |
| Exemption i.r.o. supply of service by a Government Entity |
902
| >> |
| Exemption i.r.o. services by an old age home run by Government |
903
| >> |
| Exemption i.r.o. services received from a provider of service located in a non-taxable territory |
903
| >> |
| Exemption i.r.o. service provided by Fair Price Shops |
904
| >> |
| Exemption i.r.o. services provided at a regional connectivity scheme airport |
904
| >> |
| Exemption i.r.o. services under Group Insurance Schemes |
904
| >> |
| Exemption i.r.o. services by way of guaranteeing loans |
904
| >> |
| Exemption i.r.o. services provided under any insurance scheme |
905
| >> |
| Exemption i.r.o. amount received by State Industrial Development Corporations |
905
| >> |
| Exemption i.r.o. allowing an entity to operate as a telecom service provider |
905
| >> |
| Exemption i.r.o. services by way of registration, testing calibration, etc. |
906
| >> |
| Exemption i.r.o. services by the Goods and Services Tax Network |
906
| >> |
| Exemption i.r.o. services by way of issuance of passport, visa, driving licence |
906
| >> |
| Exemption i.r.o. granting National Permit to goods carriage |
906
| >> |
| Exemption i.r.o. tolerating non-performance of a contract |
906
| >> |
| Exemption i.r.o. assignment of right to use natural resources |
906
| >> |
| Exemption i.r.o. assignment of right to use natural resource |
907
| >> |
| Exemption i.r.o. deputing officers for inspection or container stuffing |
907
| >> |
| Exemption i.r.o. providing information under RTI Act |
907
| >> |
| Exemption i.r.o. services supplied to Excess Royalty Collection Contractor |
907
| >> |
| Exemption i.r.o. service provided under training programme |
908
| >> |
| Exemption i.r.o. services provided by government hospitals |
908
| >> |
| Exemption i.r.o. grant of licence or lease to explore or mine petroleum crude |
908
| >> |
| Exemption i.r.o. grant of license or lease to explore or mine petroleum crude or natural gas or both |
908
| >> |
| Guarantee provided by Governments against guarantee commission is taxable |
908
| >> |
| Reverse charge on services provided to business entities |
909
| >> |
| Reverse charge on renting of immovable property to a registered person |
910
| >> |
| Reverse charge i.r.o. supply of used vehicles, seized goods, etc., by Govt. departments |
910
| >> |
CHAPTER 93 : Sponsorship Service |
911
| >> |
| Levy of tax on sponsorship service |
911
| >> |
| Classification of service and rate of tax |
911
| >> |
| Exemption i.r.o. sponsorship of sporting events |
911
| >> |
| Reverse charge in respect of sponsorship service |
911
| >> |
| Place of supply of sponsorship service |
912
| >> |
CHAPTER 94 : Sports Related Services |
913
| >> |
| Levy of GST on sports related services |
913
| >> |
| Classification of service and rate of tax |
913
| >> |
| Exemption i.r.o. services provided by and to FIFA in World Cup, 2017 |
913
| >> |
| Exemption i.r.o. services provided by and to FIFA in Women's World Cup, 2020 |
913
| >> |
| Services provided by Asian Football Confederation |
913
| >> |
| Exemption i.r.o. services provided to a recognised sports body |
914
| >> |
| Exemption i.r.o. training or coaching relating to sports |
914
| >> |
| Exemption i.r.o. services by way of right to admission to an sporting event |
914
| >> |
| Exemption i.r.o. services by way of right to admission to events under FIFA U-17 |
915
| >> |
| Exemption i.r.o. services by way of right to admission under Women's Asia Cup |
915
| >> |
| Place of supply of sports related services |
915
| >> |
CHAPTER 95 : Storage and Warehousing Services |
916
| >> |
| Levy of tax on storage and warehousing services |
916
| >> |
| Classification of service and rate of tax |
916
| >> |
| Exemption i.r.o. storage or warehousing of rice |
916
| >> |
| Exemption i.r.o. warehousing of minor forest produce |
916
| >> |
| Exemption i.r.o. storage and warehousing of cereals, pulses, fruits, etc. |
916
| >> |
| Exemption i.r.o. storage or warehousing of agricultural produce |
916
| >> |
| Exemption i.r.o. leasing of vacant land with a green house or storage shed meant for agricultural produce |
917
| >> |
| Place of supply of storage and warehousing service |
917
| >> |
CHAPTER 96 : Technical Testing and Analysis Service |
918
| >> |
| Levy of GST on technical testing and analysis service |
918
| >> |
| Classification of service and rate of tax |
918
| >> |
| Exemption i.r.o. services provided by Government by way of testing, etc. |
918
| >> |
| Exemption i.r.o. services provided by FSSAI |
918
| >> |
| Exemption i.r.o. testing in respect of agricultural produce |
919
| >> |
| Place of supply of technical testing and analysis service |
919
| >> |
CHAPTER 97 : Tour Operator Service |
920
| >> |
| Levy of tax on tour operator service |
920
| >> |
| Tour operators -- Meaning |
920
| >> |
| Classification of service and rate of tax |
920
| >> |
| Restriction on taking input tax charged on goods or services |
920
| >> |
| Exemption i.r.o. transport of passenger by non-airconditioned contract carriage |
921
| >> |
| Exemption i.r.o. transport of passenger by non-airconditioned stage carriage |
921
| >> |
| Exemption i.r.o. services provided by a tour operator to a foreign tourists |
922
| >> |
| Refund of integrated tax to international tourist |
922
| >> |
| Place of supply of tour operator service where location of supplier and location of recipient is in India |
922
| >> |
| Place of supply of services where location of supplier or location of recipient is outside India |
922
| >> |
| Input tax credit in respect of motor vehicles used for tour services |
923
| >> |
| Input tax credit in respect of travel benefits extended to employees |
923
| >> |
CHAPTER 98 : Transfer of Right in Goods or Right to Use Goods |
924
| >> |
| Levy of GST on transfer of right in goods or right to use goods |
924
| >> |
| Classification of service and rate of tax |
924
| >> |
| Exemption i.r.o. assignment of right to use natural resources |
924
| >> |
| Exemption i.r.o. assignment of right to use natural resources |
924
| >> |
| Exemption i.r.o. service by way of access to road or bridge |
925
| >> |
| Exemption i.r.o. grant of licence or lease to explore or mine petroleum crude |
925
| >> |
| Place of supply of service, where location of supplier and location of recipient is in India |
925
| >> |
| Place of supply of service, where location of supplier or location of recipient is outside India |
926
| >> |
CHAPTER 99 : Transport of Goods by Air or Vessel |
927
| >> |
| Levy of GST on transport of goods by air or vessel |
927
| >> |
| Classification of service and rate of tax |
927
| >> |
| Exemption i.r.o. transportation of goods by inland waterways |
927
| >> |
| Exemption i.r.o. transportation of goods by aircraft upto customs station |
928
| >> |
| Exemption i.r.o. transportation of goods by aircraft from customs station |
928
| >> |
| Exemption i.r.o. transportation of goods by vessel from customs station |
928
| >> |
| Reverse charge in respect of transportation of goods by a vessel from a place outside India |
928
| >> |
| Taxability of services provided by freight forwarders |
928
| >> |
| Place of supply of transport of goods by air vessel |
929
| >> |
| Input tax credit on vessels and aircraft |
929
| >> |
CHAPTER 100 : Transport of Goods by Rail |
930
| >> |
| GST on transport of goods by rail |
930
| >> |
| Classification of service and rate of tax |
930
| >> |
| Exemption in respect of transport of certain goods by rail |
930
| >> |
| Place of supply of transport of goods by rail |
930
| >> |
CHAPTER 101 : Works Contract Service |
931
| >> |
| Levy of tax on works contract service |
931
| >> |
| Classification of service and rate of tax |
931
| >> |
| Taxation of composite supply under GST |
931
| >> |
| Works contract -- Meaning |
931
| >> |
| Supply of goods or material is necessary |
932
| >> |
| Annual Maintenance Contract |
932
| >> |
| Pure labour contract is not a works contract |
932
| >> |
| Contract for repair or maintenance of motor vehicle is not a works contract |
932
| >> |
| Contract for construction of pipeline or conduit |
932
| >> |
| Contract for erection, commissioning or installation of plant, machinery, equipment or structures |
933
| >> |
| Contract for painting of a building, repair of a building, renovation, etc. |
933
| >> |
| Exemption i.r.o. services provided to Government |
933
| >> |
| Exemption i.r.o. composite supply of goods and services in which value of supply of goods constitutes not more than 25% of value |
933
| >> |
| Exemption i.r.o. services under Housing for All (Urban) Mission or PMAY |
934
| >> |
| Exemption i.r.o. pure labour contracts for construction of single residential unit |
934
| >> |
| Value of supply involving transfer of land or undivided share of land |
934
| >> |
| Separate registration is required if work is executed in different States |
935
| >> |
| Records required to be maintained by any person executing works contract |
935
| >> |
| Place of supply of works contract services |
935
| >> |
| Allowability of input tax credit in respect of works contract service |
936
| >> |