GST Gyaan GST Gyaan

GST GUIDE

GST GUIDE

CHAPTER III - LEVY AND COLLECTION OF TAX

Section 7 - Scope of supply under GST

Section 8 - GST liability on composite and mixed supplies

Section 9 - Levy and collection of CGST

Section 10 - Composition levy under GST

Section 11 - Power of CG to grant exemption from tax

SCHEDULE I - DEEMED SUPPLY WITHOUT CONSIDERATION

SCHEDULE II - ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SERVICES

SCHEDULE III - ACTIVITIES OR TRANSACTIONS TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES

CHAPTER IV - TIME AND VALUE OF SUPPLY

Section 12 - Time of supply of goods for levy of tax

Section 13 - Time of supply of services for levy of tax

Section 14 - Time of supply on change in rate of tax

Section 15 - Determination of value of taxable supply

CHAPTER V - INPUT TAX CREDIT

Section 16 - Eligibility, conditions & time limit for taking input tax credit

Section 17 - Apportionment of Input Tax credit and blocked credits

Section 18 - Availability of Input Tax credit in special circumstances

Section 19 - Taking of input tax credit on inputs and capital goods sent for job work

Section 20 - Conditions & Manner for distribution of ITC by Input Service Distributor

Section 21 - Recovery of excess credit distributed by an ISD

CHAPTER VI – REGISTRATION

Section 22 - Person who is liable for registration under GST

Section 23 - Person who is not liable for registration under GST

Section 24 - Person who is compulsorily required registration under GST

Section 25 - Procedure for registration under GST

Section 26 - Deemed registration under CGST Laws

Section 27 - Registration of casual taxable person and non-resident taxable person

Section 28 - Amendment of registration under GST

Section 29 - Cancellation or Suspension of registration

Section 30 - Revocation of cancellation of registration

CHAPTER VII - TAX INVOICE, CREDIT AND DEBIT NOTES

Section 31 - Tax invoice, Bill of supply, E-invoice, Revised invoice, Consolidated invoice, Voucher etc

Section 31A - Facility of digital payment by notified person to recipient

Section 32 - Prohibition of unauthorised collection of tax

Section 33 - Tax Charged to be indicated in tax invoice and other documents

Section 34 - Circumstance for issue of credit notes or debit notes, its time limit and contents

CHAPTER VIII - ACCOUNTS AND RECORDS

Section 35 - Accounts and records under GST

Section 36 - Period of retention of accounts & records

CHAPTER IX – RETURNS

Section 37 - Furnishing details of outward supplies in GSTR-1

Section 38 - Furnishing details of inward supplies in GSTR-2

Section 39 - Furnishing of returns in GSTR-3B, 4, 5, 6, 7

Section 40 - First return by Registered Person

Section 41 - Claim of self assessed input tax credit and provisional acceptance thereof

Section 42 - Matching, reversal and reclaim of input tax credit claimed by recipient

Section 43 - Matching, reversal and reclaim of reduction in output tax liability by supplier

Section 44 - Annual return (GSTR 9 & 9C)

Section 45 - Final return (GSTR-10)

Section 46 - Notice to return defaulters in GSTR-3A

Section 47 - Levy of late fee on delay furnishing of return

Section 48 - Goods and services tax (GST) practitioners

CHAPTER X - PAYMENT OF TAX

Section 49, 49A, 49B - Payment of tax, interest, penalty and Order & Utilisation of input tax credit

Section 50 - Interest on delayed payment of tax

Section 51 - Tax deduction at source

Section 52 - Collection of Tax at Source (TCS) under GST

CHAPTER XII – ASSESSMENT

Section 59 - Self assessment under GST

Section 60 - Provisional assessment under GST

Section 61 - Scrutiny of returns by Proper Officer

Section 62 - Assessment of non-filers of GST returns

Section 63 - Assessment of unregistered taxable persons

Section 64 - Summary assessment in certain special cases under GST

CHAPTER XIII – AUDIT

Section 65 - Audit by GST tax authorities

Section 66 - Special audit under GST

CHAPTER XIV - INSPECTION, SEARCH, SEIZURE AND ARREST

Section 67 - Power of inspection, search and seizure under GST

Section 68 - Inspection of goods in movement [E-way Bill]

CHAPTER XV - DEMANDS AND RECOVERY

Section 73 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly  availed or utilised for any reason other than fraud or any wilfulmisstatement or suppression of facts

CHAPTER XIX - OFFENCES AND PENALTIES

Section 129 - Detention, seizure and release of goods & conveyances in transit

 

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