Book 1 -- Goods and Services Tax Acts |
1
| >> |
| Central Goods and Services Tax Act, 2017 |
2
| >> |
| Integrated Goods and Services Tax Act, 2017 |
169
| >> |
| Union Territory Goods and Services Tax Act, 2017 |
192
| >> |
| Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 |
210
| >> |
| Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 |
212
| >> |
| Goods and Services Tax (Compensation to States) Act, 2017 |
213
| >> |
| Finance (No. 2) Act, 2019 |
224
| >> |
| Finance Act, 2020 |
226
| >> |
| Finance Act, 2022 |
228
| >> |
| Finance (No. 2) Act, 2024 |
233
| >> |
| Finance Bill, 2025 |
234
| >> |
Book 2 -- Goods and Services Tax Rules |
235
| >> |
| Central Goods and Services Tax Rules, 2017 |
236
| >> |
| Integrated Goods and Services Tax Rules, 2017 |
415
| >> |
| Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 |
427
| >> |
| Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 |
429
| >> |
| Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 |
431
| >> |
| Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 |
433
| >> |
| Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 |
435
| >> |
| Goods and Services Tax Compensation Cess Rules, 2017 |
437
| >> |
| Goods and Services Tax Settlement of Funds Rules, 2017 |
438
| >> |
Book 3 -- Goods and Services Tax Forms |
449
| >> |
| Forms under Central Goods and Services Tax Rules, 2017 |
450
| >> |
| Forms under Goods and Services Tax Settlement of Funds Rules, 2017 |
768
| >> |
Book 4 -- Frequently Asked Questions [FAQs] |
785
| >> |
| Part I -- General FAQs on GST |
786
| >> |
| 1. Frequently Asked Questions on Goods and Services Tax |
787
| >> |
| 1. Overview of Goods and Services Tax (GST) |
787
| >> |
| 2. Levy of and Exemption from Tax |
796
| >> |
| 2.1 Composition Levy |
799
| >> |
| 3. Registration |
807
| >> |
| 3.1 Amendment of Registration |
816
| >> |
| 3.2 Cancellation of Registration |
817
| >> |
| 4. Meaning and Scope of Supply |
819
| >> |
| 5. Time of Supply |
825
| >> |
| 6. Valuation in GST |
830
| >> |
| 7. GST Payment of Tax |
839
| >> |
| 7.1 TDS Scheme |
848
| >> |
| 8. Electronic Commerce and Tax Collected at Source |
857
| >> |
| 9. Job Work |
863
| >> |
| 10. Input Tax Credit |
869
| >> |
| 11. Concept of Input Service Distributor in GST |
879
| >> |
| 12. Returns Process |
882
| >> |
| 13. Assessment and Audit |
887
| >> |
| 13.1 Invoice, Credit and Debit Note |
896
| >> |
| 13.2 Accounts and Records under GST |
905
| >> |
| 13.3 E-Way Bill |
910
| >> |
| 14. Refunds |
922
| >> |
| 14.1 Refunds by UINs |
948
| >> |
| 15. Demands and Recovery |
951
| >> |
| 16. Appeals/Revision |
962
| >> |
| 17. Advance Ruling |
972
| >> |
| 18. Inspection, Search, Seizure and Arrest |
976
| >> |
| 19. Offences, Penalties, Prosecution and Compounding |
988
| >> |
| 20. Overview of the IGST Act |
996
| >> |
| 21. Exports and Imports |
998
| >> |
| 21.2 Export of Services |
1007
| >> |
| 21.3 Duty Drawback Scheme |
1009
| >> |
| 21.4 Special Economic Zone (SEZ) |
1010
| >> |
| 21.5 Export Oriented Units |
1015
| >> |
| 21.6 Imports |
1017
| >> |
| 22. Place of Supply of Goods and Service |
1022
| >> |
| 22.1 Place of Supply of Goods |
1023
| >> |
| 22.2 Place of Supply of Services (Location of supplier as well as recipient are in India) |
1025
| >> |
| 22.3 Place of Supply of Services (Location of supplier or recipient is outside India) |
1028
| >> |
| 23. GSTN and Front end Business Process on GST Portal |
1031
| >> |
| 24. Transitional Provisions |
1039
| >> |
| 25. Anti-profiteering provisions |
1044
| >> |
| Part II -- Topicwise FAQs on GST |
1049
| >> |
| 2. FAQs on Real Estate Sector -- Part I |
1050
| >> |
| 3. FAQs on Real Estate Sector -- Part II |
1062
| >> |
| 4. FAQs on GST on Services |
1069
| >> |
| 5. FAQs on GST on Co-operative Societies |
1072
| >> |
| 6. FAQs on Composition Levy |
1074
| >> |
| 7. FAQs on Traders |
1080
| >> |
| 8. FAQs on E-Way Bill Provisions in GST |
1088
| >> |
| 9. Frequently Asked Questions on TDS |
1099
| >> |
| TDS in GST |
1099
| >> |
| Persons Liable to Deduct TDS Under GST Laws |
1099
| >> |
| Registration Requirement for TDS Deductors & Procedure of Registration |
1100
| >> |
| Situations when Tax is Required to be Deducted in GST |
1101
| >> |
| Situations When Tax is not Required to be Deducted in GST |
1102
| >> |
| Valuation for Deduction of Tax with Illustrations |
1103
| >> |
| TDS Payment |
1104
| >> |
| TDS return |
1105
| >> |
| Interest, Penalty & Late Fee |
1108
| >> |
| TDS Certificate & Benefit of TDS to the Deductee |
1109
| >> |
| 10. Frequently Asked Questions on TCS |
1110
| >> |
| Part III -- Sectoral FAQs on GST |
1115
| >> |
| 11. FAQs on Transport and Logistics |
1116
| >> |
| 12. FAQs on Government Services |
1119
| >> |
| 13. FAQs on Gems and Jewellery |
1129
| >> |
| 14. FAQs on Information Technology (IT) and Information Technology Enabled Services (ITES) |
1131
| >> |
| 15. FAQs on Handicraft Industry |
1137
| >> |
| 16. FAQs on Mining Industry |
1141
| >> |
| 17. FAQs on Drug and Pharma Industry |
1149
| >> |
| 18. FAQs on E-Commerce |
1152
| >> |
| 19. FAQs on Food Processing Industry |
1157
| >> |
| 20. FAQs on Medium and Small Manufacturing Enterprises (MSME) |
1162
| >> |
| 21. FAQs on Exports |
1172
| >> |
| 22. FAQs on Textile Industry |
1179
| >> |