Part I--Ready Referencer |
1
| >> |
| Chapter 1 Amendments by the Finance Act, 2023 |
2
| >> |
| Chapter 2 GST Compliance Calendar 2023-24 |
8
| >> |
| Chapter 3 Time Limits/Due Dates under GST |
21
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| Chapter 4 Due Dates of Furnishing GST Returns and Extensions Thereof |
32
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| Chapter 5 Forms under GST |
44
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| Chapter 6 Exempted Services |
55
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| Chapter 7 Rates of Tax on Services |
104
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| Chapter 8 Services Chargeable to Tax on Reverse Charge Basis |
146
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| Chapter 9 Goods Chargeable to Tax on Reverse Charge Basis |
156
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| Chapter 10 Interest, Late Fees and Penalties |
160
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Part II--Ready Reckoner |
176
| >> |
| Chapter 11 Goods and Services Tax : An Overview |
177
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| Chapter 12 Levy and Collection of Tax |
189
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| Chapter 13 Levy of IGST |
197
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| Chapter 14 Meaning and Scope of Supply |
205
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| Chapter 15 Composite and Mixed Supply |
217
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| Chapter 16 Time of Supply of Goods |
224
| >> |
| Chapter 17 Time of Supply of Services |
230
| >> |
| Chapter 18 Place of Supply |
235
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| Chapter 19 Exempted, Nil-Rated and Non-Taxable Supply |
247
| >> |
| Chapter 20 Composition Levy |
263
| >> |
| Chapter 21 Levy of Tax on Reverse Charge Basis |
279
| >> |
| Chapter 22 Tax Deduction at Source |
288
| >> |
| Chapter 23 Electronic Commerce Operator |
296
| >> |
| Chapter 24 Casual Taxable Person or Non-Resident Person |
306
| >> |
| Chapter 25 Job Work |
314
| >> |
| Chapter 26 Value of Taxable Supply |
324
| >> |
| Chapter 27 Input Tax Credit |
339
| >> |
| Chapter 28 Input Tax Credit in Special Circumstances |
364
| >> |
| Chapter 29 Input Tax Credit Vis-a-Vis Job Work |
388
| >> |
| Chapter 30 Input Service Distributor |
391
| >> |
| Chapter 31 Import of Goods or Services |
398
| >> |
| Chapter 32 Assessment of Tax under GST |
411
| >> |
| Chapter 33 Demand of Tax and Adjudication Proceedings |
424
| >> |
| Chapter 34 Recovery of Tax, Interest and Penalty |
445
| >> |
| Chapter 35 Refund of Tax |
460
| >> |
| Chapter 36 Zero Rated Supply |
505
| >> |
| Chapter 37 Audits under GST |
518
| >> |
| Chapter 38 Search, Seizure and Arrest |
526
| >> |
| Chapter 39 Detention and Seizure of Goods and Conveyances |
538
| >> |
| Chapter 40 Prosecution and Compounding of Offences |
554
| >> |
| Chapter 41 Appeal to Appellate Authority |
562
| >> |
| Chapter 42 Appeal to Appellate Tribunal |
571
| >> |
| Chapter 43 Appeal to High Court/ Supreme Court |
578
| >> |
| Chapter 44 Revision |
581
| >> |
| Chapter 45 Advance Ruling |
583
| >> |
| Chapter 46 GST Practitioner |
589
| >> |
Part III--GST Procedures |
594
| >> |
| Chapter 47 Registration |
595
| >> |
| Chapter 48 Cancellation of Registration and Revocation Thereof |
622
| >> |
| Chapter 49 Payment of Tax |
633
| >> |
| Chapter 50 GST Returns |
644
| >> |
| Chapter 51 Quarterly Return Monthly Payment (QRMP) Scheme |
655
| >> |
| Chapter 52 Furnishing of Details of Outward Supply |
661
| >> |
| Chapter 53 Ascertaining Details of Inward Supplies |
667
| >> |
| Chapter 54 Accounts and Records |
670
| >> |
| Chapter 55 Tax Invoice, Bill of Supply, Credit Note and Debit Note |
680
| >> |
| Chapter 56 E-Way Bill and Transport of Goods |
712
| >> |
Part IV--GST on Taxable Services |
727
| >> |
| Chapter 57 Advertisement Related Services |
728
| >> |
| Chapter 58 Agriculture Related Services |
731
| >> |
| Chapter 59 Banking and Other Financial Services |
738
| >> |
| Chapter 60 Restaurant's Service |
747
| >> |
| Chapter 61 Betting, Gambling or Lottery Service |
751
| >> |
| Chapter 62 Business Auxiliary Service and Job Work |
754
| >> |
| Chapter 63 Charity and Social Care Services |
758
| >> |
| Chapter 64 Cleaning Service |
764
| >> |
| Chapter 65 Clubs, Association or Society Services |
766
| >> |
| Chapter 66 Commercial Training or Coaching Service |
772
| >> |
| Chapter 67 Construction Service |
775
| >> |
| Chapter 68 Education Related Services |
779
| >> |
| Chapter 69 Electricity Transmission or Distribution Service |
789
| >> |
| Chapter 70 Entertainment and Amusement Related Services |
792
| >> |
| Chapter 71 Goods Transport Agency Service |
798
| >> |
| Chapter 72 Human Health and Social Care Services |
809
| >> |
| Chapter 73 Hiring or Leasing of Goods |
816
| >> |
| Chapter 74 Information Technology Related Services |
821
| >> |
| Chapter 75 Insurance Services |
824
| >> |
| Chapter 76 Intellectual Property Related Services |
830
| >> |
| Chapter 77 Legal Consultancy and Arbitration Service |
833
| >> |
| Chapter 78 Maintenance and Repair Service |
839
| >> |
| Chapter 79 Manpower Recruitment or Supply Service |
843
| >> |
| Chapter 80 Online Information and Database Access or Retrieval Services |
846
| >> |
| Chapter 81 Outdoor Catering Service |
851
| >> |
| Chapter 82 Passenger Transport Related Services |
854
| >> |
| Chapter 83 Printing and Publishing Services |
865
| >> |
| Chapter 84 Renting of Motor Vehicles to Carry Goods or Passengers |
869
| >> |
| Chapter 85 Real Estate Transactions |
873
| >> |
| Chapter 86 Renting of Immovable Property Service |
884
| >> |
| Chapter 87 Renting of Rooms in Hotel, Guest House, Inn, etc. |
894
| >> |
| Chapter 88 Security Services |
899
| >> |
| Chapter 89 Agreeing to an Obligation to Refrain From or to Tolerate an Act |
903
| >> |
| Chapter 90 Services of Commission Agents, Intermediaries, Business Facilitators, Etc. |
909
| >> |
| Chapter 91 Services by or to Government, Governmental Authority or Local Authority |
914
| >> |
| Chapter 92 Sponsorship Service |
933
| >> |
| Chapter 93 Sports Related Services |
935
| >> |
| Chapter 94 Storage and Warehousing Services |
938
| >> |
| Chapter 95 Technical Testing and Analysis Service |
941
| >> |
| Chapter 96 Tour Operator Service |
943
| >> |
| Chapter 97 Transfer of Right in Goods or Right to Use Goods |
948
| >> |
| Chapter 98 Transport of Goods by Air or Vessel |
951
| >> |
| Chapter 99 Transport of Goods by Rail |
954
| >> |
| Chapter 100 Works Contract Service |
955
| >> |