Name: A B C of G S T
Brand: Bharat Law House
Price: 1496 INR
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ISBN: 9789347779947

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A B C of G S T | Anil Goyal

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Division I – CGST Act, 2017

Chapter 1: Preliminary

Section 1: Short title, extent, and commencement
Section 2: Definitions

Chapter 1: Preliminary Rules

Rule 1: Short title and Commencement
Rule 2: Definitions

Chapter 2: Administration

Section 3: Officers under this Act
Section 4: Appointment of officers
Section 5: Powers of officers
Section 6: Cross utilisation of powers by CGST and SGST/UTGST officers

Chapter 3: Levy & Collection of Tax

Section 7: Scope of Supply i.e. transactions that shall be treated as supply for the purpose of this Act.
SCHEDULE 1: Activities or transactions to be treated as supply even made without consideration
SCHEDULE 2: Activities or transactions that shall be treated as supply of goods or service
SCHEDULE 3: Transactions which shall not be treated as supply of goods, nor supply of service
Section 8: How tax shall be charged on composite and mixed supply
Section 9: Levy and collection of Tax
Section 10: Composition Levy
Section 11: Exempt Supply
Section 11A: Power not to recover tax not levied, or short-levied as a result of general practice

Chapter 2: Composition Scheme Rules

Rule 3: Intimation for composition levy
Rule 4: Effective date for composition levy
Rule 5: Conditions for opting composition tax scheme
Rule 6: Validity and cancellation of composition scheme
Rule 7: Composition tax rate (Effective from 1-4-2020)
Form: Form applicable to composition dealers

Chapter 4: Time and Value of Supply

Section 12: Time of supply of goods i.e. when tax liability shall arise
Section 13: Time of supply of service i.e. when tax liability shall arise
Section 14: Time of supply in case of change in rate of tax
Section 15: Value of supply

Chapter 4: Value of Supply Rules

Rule 27: Value of supply where money is not the sole consideration
Rule 28: Value of supply between distinct persons or related parties
Rule 29: Value of supply of goods between principal and agent
Rule 30: Value of supply based on cost price
Rule 31: Other method for determining the value of supply
Rule 31A: Value of supply of lottery, betting, gambling and horse racing
Rule 31B: Value of supply of online gaming including online money gaming
Rule 31C: Value of supply in case of casino
Rule 31D: Value of supply of goods on basis of retail sale price
Rule 32: Value of supply in case of certain services
Rule 32A: Value of supply where Kerala Flood Cess is applicable
Rule 33: Value of supply of service in case of Pure Agent
Rule 34: Value of supply where consideration is received in foreign currency
Rule 35: Value of supply inclusive of GST Tax

Chapter 5: Input Tax Credit

Section 16: Eligibility, conditions and time limit for claiming input tax credit
Section 17: Blocked input tax credit and apportionment of common input tax credit
Section 18: Availability of input tax credit in special circumstances
Section 19: Input tax credit in respect of goods and capital goods sent for job work
Section 20: Manner of distribution of input tax credit by an input service distributor
Section 21: Manner of recovery of excess input tax credit distributed

Chapter 5: Input Tax Credit Rules

Rule 36: Documentary requirements for claiming input tax credit
Rule 37: Reversal of input tax credit, if payment is not made to supplier within 180 days
Rule 37A: Reversal of input tax credit, if tax is not paid by suppliers, and re-availment thereof
Rule 38: Input tax credit by a banking & financial institution
Rule 39: Procedure of distribution of input tax credit by input service distributor
Rule 40: Claim of input tax credit in special circumstances as referred in section 18
Rule 41: Transfer of input tax credit in case of sale, merger, demerger, amalgamation, lease, or transfer of a business
Rule 41A: Transfer of input tax credit to distinct person registered on same PAN
Rule 42: Apportionment of common input tax credit of goods or services
Rule 43: Apportionment of common input tax credit of capital goods (fixed assets)
Rule 44: Reversal of input tax credit under special circumstances
Rule 44A: Reversal of credit of additional custom duty paid on Gold Dore Bar
Rule 45: Conditions for claiming ITC in respect of goods sent for job work
Form: Form applicable to input tax credit

Chapter 6: Registration

Section 22: When a Person is liable for registration
Section 23: Persons not liable for registration
Section 24: Compulsory registration
State wise threshold limit: State wise threshold limit of turnover for registration
Section 25: Procedure of registration
Section 26: Deemed registration
Section 27: Special provision relating to registration of casual or NRI taxable person
Section 28: Amendment of registration certificate
Section 29: Cancellation or suspension of registration
Section 30: Revocation of cancellation of registration

Chapter 3: Registration Rules

Rule 8: Application for registration
Rule 9: Verification and approval of application
Rule 9A: Grant of registration electronically
Rule 10: Issue of registration certificate
Rule 10A: Furnishing the detail of Bank Account
Rule 10B: Aadhar Authentication
Rule 11: Separate registration for multiple business vertical
Rule 12: Registration of person liable to TDS or TCS
Rule 13: Registration of NRI Taxable Person
Rule 14: Registration of person providing service of online data and online money gaming
Rule 14A: Option for taxpayers having monthly output tax liability below threshold limit (Inserted with effect from 01-11-2025)
Rule 15: Extension of validity period of registration of NRI & casual taxable person
Rule 16: Suo Moto registration by proper officer
Rule 16A: Grant of temporary identification number
Rule 17: Assignment of unique identity number to certain special entities
Rule 18: Display of registration number and certificate
Rule 19: Amendment of registration
Rule 20: Application for cancellation of registration
Rule 21: Cancellation of registration in certain cases
Rule 21A: Temporary suspension of registration
Rule 22: Cancellation of registration by proper officer
Rule 23: Revocation of cancellation of registration i.e. re-activation of cancelled registration
Rule 24: Migration of persons registered under old existing law
Rule 25: Physical verification of business premises
Rule 26: Method of authentication of all documents
Forms: Forms applicable to Registration

Chapter 7: Tax Invoice, Debit and Credit Notes

Section 31: Issue of tax invoice
Section 31A: Facility of Digital Payment
Section 32: Only registered person can collect tax
Section 33: Tax amount to be indicated in tax invoice
Section 34: Issue of debit or credit note

Chapter 6: Tax Invoice, Debit or Credit Note Rules

Rule 46: Tax invoice
Rule 46A: Invoice cum Bill of supply
Rule 47: Time limit for issue of invoice
Rule 47A: Time limit for issue of invoice in case of RCM supply
Rule 48: Manner of issuing Tax Invoice
Rule 49: Bill of supply
Rule 50: Receipt Voucher
Rule 51: Refund Voucher
Rule 52: Payment Voucher
Rule 53: Revised tax invoice, Debit Note, Credit Notes
Rule 54: Tax invoice issued by some specified persons
Rule 55: Transportation of goods on delivery challan
Rule 55A: Tax invoice or bill of supply to be carried on by the vehicle transporting the goods

Chapter 8: Accounts and Records

Section 35: Accounts & other records
Section 36: Period of retention of accounts

Chapter 7: Accounts & Records Rules

Rule 56: Maintenance of accounts by a Registered Person
Rule 57: Generation & maintenance of electronic record
Rule 58: Records to be maintained by transporter & godown operator
Forms: Forms applicable to this chapter

Chapter 9: Returns

Section 37: Statement of outward supply i.e. return of sales
Section 38: Communication of detail furnished in GSTR-1 to the recipient of supply
Section 39: Return of self-assessed tax liability
Section 40: First return in case of new registration
Section 41: Reversal of input tax credit, if supplier does not pay tax, and its re-availment after the payment of tax by the supplier
Section 42: Matching, reversal, and reclaim of input tax credit – Omitted
Section 43: Matching, reversal, and reclaim of input tax credit – Omitted
Section 43A: Matching, reversal, and reclaim of input tax credit – Omitted
Section 44: Annual return & self-certified reconciliation statement
Section 45: Final return on cancellation of registration
Section 46: Notice to non-filer of returns
Section 47: Late fee payable on returns
Section 48: GST Practitioners

Chapter 8: Returns Rules

Rule 59: Procedure of filing of statement of outward supply
Rule 60: Communication of detail of inward supply to the recipient
Rule 61: Procedure of filing of GSTR-3B return
Rule 61A: Procedure of filing of GSTR-3B return on quarter basis
Rule 62: Filing of return by composition dealer
Rule 63: Filing of return by NRI taxable person
Rule 64: Filing of return by supplier of online data and money gaming
Rule 65: Filing of return by an input service distributor
Rule 66: Filing of return by TDS deductor
Rule 67: TCS return by e-commerce operator
Rule 67A: Filing of return through SMS
Rule 68: Notice to non-filers of returns
Rule 69-77: Matching of claim of input tax credit – Omitted
Rule 78: Matching of detail of supplies made through e-commerce operator
Rule 79: Matching of claim of input tax credit – Omitted
Rule 80: Filing of Annual return and self-certified reconciliation statement
Rule 81: Filing of Final Return after cancellation of registration
Rule 82: Filing of return by specified agencies having unique identification number
Rule 83: Rules regarding GST Practitioner
Rule 83A: Examination of GST Practitioner
Rule 83B: Surrender of enrolment of GST Practitioners
Rule 84: Conditions for appearance by GST Practitioner
Forms: Forms Related to Return & GST Practitioners

Chapter 10: Payment of Tax

Section 49: Payment of tax interest, penalty and other amount
Section 49A: First preference is to be given to utilisation of IGST input tax credit
Section 49B: Government may prescribe any order for utilization of input tax credit
Section 50: Payment of Interest
Section 51: Tax deduction at source
Section 52: Tax collection at source
Section 53: Transfer of input tax credit to respective Government’s tax account
Section 53A: Transfer of cash ledger balance to respective tax account

Chapter 9: Payment of Tax Rules

Rule 85: Electronic Liability Register
Rule 86: Electronic Input tax Credit Ledger
Rule 86A: Restrictions on use of balance of input tax credit ledger
Rule 86B: Restrictions on use of balance of electronic input tax credit ledger to a limited extent
Rule 87: Electronic cash ledger
Rule 88: Unique identification number for each transaction
Rule 88A: IGST input tax credit to be utilised on first priority
Rule 88B: Manner of calculation of interest
Rule 88C: Manner of dealing with difference in liability GSTR-1 v GSTR-3B
Rule 88D: Manner of dealing with difference of input tax credit in GSTR-3B v GSTR-2B
Form: Form Applicable to Payment of Tax and interest

Chapter 11: Refund

Section 54: Refund of GST Tax
Section 55: Refund to notified agencies e.g. UNO, foreign embassy etc.
Section 56: Interest payable on delayed refund
Section 57: Consumer Welfare Fund
Section 58: Consumer Welfare Fund

Chapter 10: Refund Rules

Rule 89: Application for refund
Rule 90: Acknowledgement & processing of application for refund
Rule 91: Provisional refund of tax in case of zero rated supply
Rule 92: Refund of tax in other cases (other than zero rated supply)
Rule 93: Rejection of refund application
Rule 94: Interest payable on delayed refund
Rule 95: Refund of tax to notified persons (Foreign Embassies etc.)
Rule 95A: Refund of tax to duty free shop at airport
Rule 95B: Refund of tax to CSD canteens
Rule 96: Refund of IGST tax paid on export supply
Rule 96A: Export of goods or services without payment of tax under security bond or letter of undertaking
Rule 96B: Recovery of refund in case of non-realisation of export proceeds
Rule 96C: Refund shall be credited to bank account linked with PAN
Rule 97: Consumer Welfare Fund
Rule 97A: Manual filing & processing
Forms: Forms applicable to refunds

Chapter 12: Assessments

Section 59: Self-Assessment
Section 60: Provisional Assessment
Section 61: Scrutiny of returns
Section 62: Assessment of non-filer of returns
Section 63: Assessment of unregistered persons
Section 64: Summary assessment in exceptional cases

Chapter 11: Assessments Rules

Rule 98: Provisional Assessment
Rule 99: Scrutiny of returns
Rule 100: Best judgement assessment of non-filer of returns
Forms: Forms applicable to assessment

Chapter 13: Audit

Section 65: Audit by tax authorities
Section 66: Special audit by practising CA or Cost accountant

Chapter 11: Audit Rules

Rule 101: Audit
Rule 102: Special Audit by practising CA or Cost accountant
Forms: Forms applicable to audit

Chapter 14: Inspection, Search, Seizure and Arrest

Section 67: Power of inspection, search and seizure
Section 68: Inspection of goods in movement or transit
Section 69: Power to arrest
Section 70: Power to summon persons to give evidence and produce documents
Section 71: Power to access or visit to business premises
Section 72: Assistance of other Government agencies

Chapter 16: E-way Bill Rules

Rule 138: E-way Bill
Rule 138A: Documents to be carried on with conveyance
Rule 138B: Verification of documents and conveyances
Rule 138C: Inspection and verification of goods
Rule 138D: Detention of vehicle more than 30 minutes
Rule 138E: Restriction on generation of e-way bill
Rule 138F: Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof

Chapter 17: Inspection, Search & Seizure Rules

Rule 139: Inspection, search & seizure
Rule 140: Release of seized goods on provisional basis
Rule 141: Procedure in respect of seized goods
Forms: Forms applicable to inspection, search, seizure & E-way Bill

Chapter 15: Demand & Recovery

Section 73: Assessment of tax and other liability in non-fraud cases up to financial year 2023-24
Section 74: Assessment of tax and other liability in Fraud cases up to financial year 2023-24
Section 74A: Determination of tax liability in fraud or non-fraud cases pertaining to financial year 2024-25 onwards
Section 75: General principles & guidelines relating to determination of tax and other liabilities
Section 76: Assessment of tax collected but not paid to the Government
Section 77: Refund of tax collected and paid under wrong tax head
Section 78: Initiation of recovery proceedings
Section 79: Modes of recovery of outstanding demand
Section 80: Extension of time for payment of outstanding demand and option to pay in instalments
Section 81: Transfer of property to be void in certain cases
Section 82: Tax to be first charge on properties
Section 83: Provisional attachment of properties before determination of demand
Section 84: Continuation and validation of recovery proceedings after the order of appellate authorities

Chapter 18: Demand & Recovery Rules

Rule 142: Notice of demand with show cause notice
Rule 142A: Recovery of outstanding demand under old law (VAT etc.)
Rule 142B: Intimation of difference in tax liability as per GSTR-1 v GSTR-3B return and recovery of such difference
Rule 143: Recovery from third party by deduction of money payable to defaulter
Rule 144: Recovery of outstanding demand through sale of goods
Rule 144A: Recovery of penalty by selling goods or conveyance
Rule 145: Recovery from a third person
Rule 146: Recovery through execution of a decree of civil court
Rule 147: Recovery of outstanding demand by sale of movable or immovable properties
Rule 148: Officer cannot participate in bid
Rule 149: No auction or sale on holidays
Rule 150: Assistance by police
Rule 151: Recovery through attachment of debts and shares
Rule 152: Recovery through attachment of property in custody of courts or public officer
Rule 153: Recovery through attachment of interest in partnership
Rule 154: Appropriation of sale proceeds
Rule 155: Recovery through land revenue authority
Rule 156: Recovery through court
Rule 157: Recovery from surety or guarantor
Rule 158: Payment of tax and other amounts in instalments
Rule 159: Provisional attachment of properties
Rule 160: Recovery from company in liquidation
Rule 161: Revision of outstanding demand after the order of appellate authorities
Form: Form applicable to demand and recovery

Chapter 16: Liability of Certain Person in Certain Cases

Section 85: Liability to pay tax in case of transfer of business
Section 86: Liability of agent and principal
Section 87: Liability in case of amalgamation and merger of companies
Section 88: Liability of company in case of liquidation
Section 89: Liability of directors of a private company
Section 90: Liability of partners of a firm
Section 91: Liability of guardians, trustee, etc.
Section 92: Liability of court of wards
Section 93: Liability on death of proprietor, dissolution of firm, partition of HUF etc.
Section 94: Liability on closure of business by HUF, firm, AOP

Chapter 17: Advance Ruling

Section 95: Definitions
Section 96: Authority for Advance Ruling
Section 97: Application for Advance Ruling
Section 98: Procedure on receipt of application for advance rulings
Section 99: Appellate authority for advance ruling
Section 100: Appeal to appellate authority of advance ruling
Section 101: Orders of appellate authority of advance ruling
Section 101A: National appellate authority for advance ruling
Section 101B: Appeal to National Appellate Authority for Advance Ruling
Section 101C: Order of National Appellate Authority for Advance Ruling
Section 102: Rectification of order of advance ruling authority
Section 103: Legal binding of advance ruling
Section 104: Advance ruling to be void in certain circumstances
Section 105: Power of authority and appellate Authority of advance ruling
Section 106: Procedure of authority or appellate authority of advance ruling

Chapter 12: Advance Ruling Rules

Rule 103: Qualification and appointment of members of the authority for advance ruling
Rule 104: Manner of application to the authority for advance ruling
Rule 105: Certification of copies of advance rulings pronounced by the authority
Rule 106: Appeal to the appellate authority for Advance Ruling
Rule 107: Communication of advance ruling pronounced by the appellate authority
Forms: Forms applicable to Advance Ruling

Chapter 18: Appeal & Revision

Section 107: Appeals to first appellate authority
Section 108: Revision of order
Section 109: Constitution of Appellate Tribunal
Section 110: Appointment of members and president of Tribunal
Section 111: Procedure of Appellate Tribunal
Section 112: Appeals to Appellate Tribunal
Section 113: Order of Appellate Tribunal
Section 114: Financial & administrative power of president
Section 115: Interest on refund of pre-deposit amount
Section 116: Appearance by authorised representative
Section 117: Appeal to High Court
Section 118: Appeal to Supreme Court
Section 119: Stay on recovery to be vacated after order of tribunal
Section 120: Appeal not to be filed by the department in certain cases
Section 121: Non-appealable orders and decisions

Chapter 13: Appeals & Revision Rules

Rule 108: Appeal by taxable person before the first appellate authority
Rule 109: Appeal by the department before the first appellate authority
Rule 109A: First Appellate Authority
Rule 109B: Revision of order
Rule 109C: Withdrawal of appeal
Rule 110: Appeal to the Appellate Tribunal
Rule 110A: Procedure for the Appeals to be heard by a single Member Bench
Rule 111: Appeal by department to the appellate tribunal
Rule 112: Admission of additional evidence before the appellate authority
Rule 113: Effect of order of appellate authority or appellate tribunal
Rule 113A: Withdrawal of appeal filed before the Appellate Tribunal
Rule 114: Appeal to the High Court
Rule 115: Final demand notice after the order of appellate authorities
Rule 116: Disqualification of an authorized representative
Form: Form applicable to Appeal & Revision

Chapter 19: Offences & Penalties

Section 122: Offence and Penalties
Section 122A: Penalty for failure to register certain machines used in manufacture of goods as per special procedure
Section 122B: Penalty for failure to comply with track and trace mechanism
Section 123: Penalty for failure to furnish information return
Section 124: Fine for failure to furnish statistics
Section 125: General Penalty
Section 126: General principles or disciplines related to penalty
Section 127: Power to impose penalty, where there is no specific mention in the Act
Section 128: Power to waive penalty or fine or both
Section 128A: Waiver of Interest and penalty for a certain tax period
Section 129: Detention, seizure, release of goods and vehicle in transit
Section 130: Confiscation of goods, vehicles and levy of penalty
Section 131: Confiscation or penalty not to interfere with other punishments
Section 132: Punishment for criminal offence
Section 133: Penalty on GST officers
Section 134: Cognizance of offence by courts
Section 135: Presumption of culpable mental state
Section 136: Relevance of statement of a person not appearing in the court
Section 137: Penalties for offence by Companies, LLP, Firm, HUF
Section 138: Compounding of offences

Chapter 19: Offences & Penalties Rules

Rule 162: Compounding of offence
Rule 164: Waiver of interest and penalty for a certain period
Forms: Forms applicable to compounding

Chapter 20: Transitional Provisions

Section 139-142: Transitional Provisions

Chapter 14: Transitional Rules

Rule 117-121: Transitional Rules

Chapter 21: Miscellaneous Provisions

Section 143: Job work procedure
Section 144: Presumption as to documents in certain cases
Section 145: Admissibility of micro films, facsimile copies of documents and computer printout as documents and as evidence
Section 146: GST Common Portal
Section 147: Deemed Exports
Section 148: Special pr