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 XIX - OFFENCES AND PENALTIES

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

 

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