| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter I--Preliminary |
2
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter II--Administration |
15
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter III--Levy and Collection of Tax |
17
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter IV--Time and Value of Supply |
23
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter V--Input Tax Credit |
28
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter VI--Registration |
37
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter VII--Tax Invoice, Credit and Debit Notes |
46
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter VIII--Accounts and Records |
50
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter IX--Returns |
52
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter X--Payment of Tax |
62
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter XI--Refunds |
69
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter XII--Assessment |
75
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter XIII--Audit |
78
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter XIV--Inspection, Search, Seizure and Arrest |
80
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter XV--Demands and Recovery |
84
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter XVI--Liability to Pay in Certain Cases |
93
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter XVII--Advance Ruling |
98
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter XVIII--Appeals and Revision |
106
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter XIX--Offences and Penalties |
121
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter XX--Transitional Provisions |
132
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Chapter XXI--Miscellaneous |
138
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Schedule I--Activities to be Treated as Supply Even if made without Consideration |
155
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Schedule II--Activities to be Treated as Supply of Goods or Supply of Services |
156
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| THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 : Schedule III--Activities or Transactions Supply of Goods nor a Supply of Services |
159
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| THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 : Chapter I--Preliminary |
160
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| THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 : Chapter II--Administration |
164
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| THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 : Chapter III--Levy and Collection of Tax |
165
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| THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 : Chapter IV--Determination of Nature of Supply |
167
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| THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 : Chapter V--Place of Supply of Goods or Services or Both |
169
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| THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 : Chapter VI--Refund of Integrated Tax to International Tourist |
177
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| THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 : Chapter VII--Zero Rated Supply |
178
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| THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 : Chapter VIII--Apportionment of Tax and Settlement of Funds |
179
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| THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 : Chapter IX--Miscellaneous |
182
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| THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 : Chapter I--Preliminary |
185
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| THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 : Chapter II--Administration |
187
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| THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 : Chapter III--Levy and Collection of tax |
189
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| THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 : Chapter IV--Payment of Tax |
191
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| THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 : Chapter V--Inspection, Search, Seizure and Arrest |
193
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| THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 : Chapter VI--Demands and Recovery |
194
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| THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 : Chapter VII--Advance Ruling |
195
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| THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 : Chapter VIII--Transitional Provisions |
197
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| THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 : Chapter IX--Miscellaneous |
205
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| THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 : |
208
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| THE INTEGRATED GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 : |
210
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| THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 |
211
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| THE FINANCE (NO. 2) ACT, 2019 |
221
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| THE FINANCE ACT, 2020 |
223
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 1. Overview of Goods and Services Tax (GST) |
227
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 2. Levy of and Exemption from Tax |
236
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 2.1 Composition Levy |
239
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 3. Registration |
247
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 3.1 Amendment of Registration |
256
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 3.2 Cancellation of Registration |
257
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 4. Meaning and Scope of Supply |
260
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 5. Time of Supply |
265
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 6. Valuation in GST |
270
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 7. GST Payment of Tax |
279
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 7.1 TDS Scheme |
288
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 8. Electronic Commerce and Tax Collected at Source |
297
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 9. Job Work |
303
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 10. Input Tax Credit |
309
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 11. Concept of Input Service Distributor in GST |
319
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 12. Returns Process |
323
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 13. Assessment and Audit |
328
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 13.1 Invoice, Credit and Debit Note |
336
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 13.2 Accounts and Records under GST |
345
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 13.3 E-Way Bill |
350
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 14. Refunds |
363
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 14.1 Refunds by UINs |
388
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 15. Demands and Recovery |
391
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 16. Appeals/Revision |
403
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 17. Advance Ruling |
413
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 18. Inspection, Search, Seizure and Arrest |
417
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 19. Offences, Penalties, Prosecution and Compounding |
429
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 20. Overview of the IGST Act |
436
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 21. Exports and Imports |
438
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 21.2 Export of Services |
447
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 21.3 Duty Drawback Scheme |
449
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 21.4 Special Economic Zone (SEZ) |
450
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 21.5 Export Oriented Units |
455
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 21.6 Imports |
457
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 22. Place of Supply of Goods and Service |
462
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 22.1 Place of Supply of Goods |
463
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 22.2 Place of Supply of Services (Location of supplier as well as recipient are in India) |
465
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 22.3 Place of Supply of Services (Location of supplier or recipient is outside India) |
468
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 23. GSTN and Front end Business Process on GST Portal |
471
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 24. Transitional Provisions |
479
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| FREQUENTLY ASKED QUESTIONS ON GOODS AND SERVICES TAX : 25. Anti-profiteering provisions |
484
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| TOPICWISE FAQs ON GST : FAQs on Real Estate Sector --Part I |
490
| >> |
| TOPICWISE FAQs ON GST : FAQs on Real Estate Sector --Part II |
502
| >> |
| TOPICWISE FAQs ON GST : FAQs on GST on Services |
509
| >> |
| TOPICWISE FAQs ON GST : FAQs on GST on Co-operative Societies |
512
| >> |
| TOPICWISE FAQs ON GST : FAQs on Composition Levy |
514
| >> |
| TOPICWISE FAQs ON GST : FAQs on Traders |
521
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| TOPICWISE FAQs ON GST : FAQs on E-Way Bill Provisions in GST |
530
| >> |
| TOPICWISE FAQs ON GST : TDS IN GST |
290
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| TOPICWISE FAQs ON GST : Persons Liable to Deduct TDS Under GST Laws |
542
| >> |
| TOPICWISE FAQs ON GST : Registration Requirement for TDS Deductors & Procedure of Registration |
543
| >> |
| TOPICWISE FAQs ON GST : Situations when Tax is Required to be Deducted in GST |
544
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| TOPICWISE FAQs ON GST : Situations When Tax is not Required to be Deducted in GST |
545
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| TOPICWISE FAQs ON GST : Valuation for deduction of tax with illustrations |
546
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| TOPICWISE FAQs ON GST : TDS Payment |
547
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| TOPICWISE FAQs ON GST : TDS return |
548
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| TOPICWISE FAQs ON GST : Interest, Penalty & Late Fee |
551
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| TOPICWISE FAQs ON GST : TDS Certificate & Benefit of TDS to the Deductee |
552
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| TOPICWISE FAQs ON GST : Frequently Asked Questions on TCS |
297
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| TOPICWISE FAQs ON GST : FAQs on Transport and Logistics |
561
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| TOPICWISE FAQs ON GST : FAQs on Government Services |
564
| >> |
| TOPICWISE FAQs ON GST : FAQs on Gems and Jewellery |
574
| >> |
| TOPICWISE FAQs ON GST : FAQs on Information Technology (IT) and Information Technology Enabled Services (ITES) |
576
| >> |
| TOPICWISE FAQs ON GST : FAQs on Handicraft Industry |
582
| >> |
| TOPICWISE FAQs ON GST : FAQs on Mining Industry |
586
| >> |
| TOPICWISE FAQs ON GST : FAQs on Drug and Pharma Industry |
595
| >> |
| TOPICWISE FAQs ON GST : FAQs on E-Commerce |
599
| >> |
| TOPICWISE FAQs ON GST : FAQs on Food Processing Industry |
604
| >> |
| TOPICWISE FAQs ON GST : FAQs on Medium and Small Manufacturing Enterprises (MSME) |
609
| >> |
| TOPICWISE FAQs ON GST : FAQs on Exports |
619
| >> |
| TOPICWISE FAQs ON GST : Transition of Export Promotion Scheme on Implementation of GST |
623
| >> |
| TOPICWISE FAQs ON GST : FAQs on Textile Industry |
626
| >> |