Book 1 -- Goods and Services Tax Acts |
1
| >> |
| Central Goods and Services Tax Act, 2017 |
2
| >> |
| Integrated Goods and Services Tax Act, 2017 |
165
| >> |
| Union Territory Goods and Services Tax Act, 2017 |
187
| >> |
| Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 |
205
| >> |
| Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 |
206
| >> |
| Goods and Services Tax (Compensation to States) Act, 2017 |
207
| >> |
| Finance (No. 2) Act, 2019 (Relevant Extracts) |
218
| >> |
| Finance Act, 2020 (Relevant Extracts) |
220
| >> |
| Finance Act, 2022 (Standalone provisions) |
222
| >> |
| Finance (No. 2) Act, 2024 (Standalone provisions) |
227
| >> |
Book 2 -- Goods and Services Tax Rules |
228
| >> |
| Central Goods and Services Tax Rules, 2017 |
229
| >> |
| Integrated Goods and Services Tax Rules, 2017 |
402
| >> |
| Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 |
414
| >> |
| Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 |
416
| >> |
| Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 |
418
| >> |
| Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 |
420
| >> |
| Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 |
422
| >> |
| Goods and Services Tax Compensation Cess Rules, 2017 |
424
| >> |
| Goods and Services Tax Settlement of Funds Rules, 2017 |
425
| >> |
Book 3 -- Goods and Services Tax Forms |
436
| >> |
| Forms under Central Goods and Services Tax Rules, 2017 |
437
| >> |
| Forms under Goods and Services Tax Settlement of Funds Rules, 2017 |
741
| >> |
Book 4 -- Frequently Asked Questions [FAQs] |
756
| >> |
Part I -- General FAQs on GST |
757
| >> |
| Frequently Asked Questions on Goods and Services Tax |
758
| >> |
| 1. Overview of Goods and Services Tax (GST) |
758
| >> |
| 2. Levy of and Exemption from Tax |
766
| >> |
| 2.1 Composition Levy |
770
| >> |
| 3. Registration |
777
| >> |
| 3.1 Amendment of Registration |
786
| >> |
| 3.2 Cancellation of Registration |
788
| >> |
| 4. Meaning and Scope of Supply |
790
| >> |
| 5. Time of Supply |
795
| >> |
| 6. Valuation in GST |
800
| >> |
| 7. GST Payment of Tax |
808
| >> |
| 7.1 TDS Scheme |
818
| >> |
| 8. Electronic Commerce and Tax Collected at Source |
827
| >> |
| 9. Job Work |
833
| >> |
| 10. Input Tax Credit |
839
| >> |
| 11. Concept of Input Service Distributor in GST |
848
| >> |
| 12. Returns Process |
852
| >> |
| 13. Assessment and Audit |
857
| >> |
| 13.1 Invoice, Credit and Debit Note |
865
| >> |
| 13.2 Accounts and Records under GST |
874
| >> |
| 13.3 E-Way Bill |
879
| >> |
| 14. Refunds |
891
| >> |
| 14.1 Refunds by UINs |
916
| >> |
| 15. Demands and Recovery |
919
| >> |
| 16. Appeals/Revision |
931
| >> |
| 17. Advance Ruling |
940
| >> |
| 18. Inspection, Search, Seizure and Arrest |
945
| >> |
| 19. Offences, Penalties, Prosecution and Compounding |
957
| >> |
| 20. Overview of the IGST Act |
964
| >> |
| 21. Exports and Imports |
966
| >> |
| 21.2 Export of Services |
975
| >> |
| 21.3 Duty Drawback Scheme |
977
| >> |
| 21.4 Special Economic Zone (SEZ) |
978
| >> |
| 21.5 Export Oriented Units |
983
| >> |
| 21.6 Imports |
985
| >> |
| 22. Place of Supply of Goods and Service |
990
| >> |
| 22.1 Place of Supply of Goods |
991
| >> |
| 22.2 Place of Supply of Services (Location of supplier as well as recipient are in India) |
993
| >> |
| 22.3 Place of Supply of Services (Location of supplier or recipient is outside India) |
996
| >> |
| 23. GSTN and Front end Business Process on GST Portal |
998
| >> |
| 24. Transitional Provisions |
1007
| >> |
| 25. Anti-profiteering provisions |
1011
| >> |
Part II -- Topicwise FAQs on GST |
1016
| >> |
| FAQs on Real Estate Sector -- Part I |
1017
| >> |
| FAQs on Real Estate Sector -- Part II |
1029
| >> |
| FAQs on GST on Services |
1036
| >> |
| FAQs on GST on Co-operative Societies |
1039
| >> |
| FAQs on Composition Levy |
1041
| >> |
| FAQs on Traders |
1047
| >> |
| FAQs on E-Way Bill Provisions in GST |
1056
| >> |
| Frequently Asked Questions on TDS |
1067
| >> |
| TDS IN GST |
1067
| >> |
| Persons Liable to Deduct TDS Under GST Laws |
1067
| >> |
| Registration Requirement for TDS Deductors & Procedure of Registration |
1068
| >> |
| Situations when Tax is Required to be Deducted in GST |
1069
| >> |
| Situations When Tax is not Required to be Deducted in GST |
1070
| >> |
| Valuation for deduction of tax with illustrations |
1071
| >> |
| TDS Payment |
1072
| >> |
| TDS return |
1073
| >> |
| Interest, Penalty & Late Fee |
1076
| >> |
| TDS Certificate & Benefit of TDS to the Deductee |
1076
| >> |
| Frequently Asked Questions on TCS |
1078
| >> |
Part III -- Sectoral FAQs on GST |
1083
| >> |
| FAQs on Transport and Logistics |
1084
| >> |
| FAQs on Government Services |
1087
| >> |
| FAQs on Gems and Jewellery |
1097
| >> |
| FAQs on Information Technology (IT) and Information Technology Enabled Services (ITES) |
1099
| >> |
| FAQs on Handicraft Industry |
1105
| >> |
| FAQs on Mining Industry |
1109
| >> |
| FAQs on Drug and Pharma Industry |
1117
| >> |
| FAQs on E-Commerce |
1120
| >> |
| FAQs on Food Processing Industry |
1125
| >> |
| FAQs on Medium and Small Manufacturing Enterprises (MSME) |
1130
| >> |
| FAQs on Exports |
1140
| >> |
| FAQs on Textile Industry |
1147
| >> |