Contents. u Central Goods and Services Tax (Extension to Jammu and Kashmir) Act,

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1 Contents GST Law Guide I-13 List of Forms I-293 Division One 1 Central Goods and Services Tax Act, 2017 u Arrangement of Sections 1.3 u Text of the Central Goods and Services Tax Act, u Central Goods and Services Tax (Removal of Difficulties) Order, u Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, u Appendix : Text of provisions of Allied Acts referred to in Central Goods and Services Tax Act, u Subject Index Division Two 2 Integrated Goods and Services Tax Act, 2017 u Arrangement of Sections 2.3 u Text of the Integrated Goods and Services Tax Act, u Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, u Subject Index 2.33 I-5

2 CONTENTS I-6 Division Three 3 Union Territory Goods and Services Tax Act, 2017 u Arrangement of Sections 3.3 u Text of the Union Territory Goods and Services Tax Act, u Union Territory Goods and Services Tax (Removal of Difficulties) Order, u Subject Index 3.27 Division Four 4 Goods and Services Tax (Compensation to States) Act, 2017 u Arrangement of Sections 4.3 u Text of the Goods and Services Tax (Compensation to States) Act, u Subject Index 4.17 Division five 5 Rules and Forms u Central Goods & Services Tax Rules, u Integrated Goods & Services Tax Rules, u Goods and Services Tax Compensation Cess Rules, u Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, u Union Territory Goods and Services Tax (Chandigarh) Rules, u Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, u Union Territory Goods and Services Tax (Daman and Diu) Rules, u Union Territory Goods and Services Tax (Lakshadweep) Rules, u Goods and Services Tax Settlement of Funds Rules,

3 I-7 CONTENTS Division six 6 Notifications issued under CGST Act/IGST Act/UTGST Act u CGST Notifications 6.3 u IGST Notifications 6.59 u UTGST Notifications 6.67 u Compensation Cess Notifications 6.76 u CGST (Rate) Notifications 6.77 u IGST (Rate) Notifications u UTGST (Rate) Notifications u Compensation Cess (Rate) Notifications Division Seven 7 Circulars and Clarifications u Circulars and Clarifications 7.3 Division Eight 8 CBEC s FAQs CBEC s FAQs dated Overview of Goods and Services Tax (GST) Levy of and Exemption from Tax Registration Meaning and Scope of Supply Time of Supply Valuation in GST GST Payment of Tax Electronic Commerce Job Work Input Tax Credit 8.48

4 CONTENTS I Concept of Input Service Distributor in GST Returns Process and matching of Input Tax Credit Assessment and Audit Refunds Demands and Recovery Appeals, Review and Revision in GST Advance Ruling Settlement Commission [Omitted] Inspection, Search, Seizure and Arrest Offences, Penalties, Prosecution and Compounding Overview of the IGST Act Place of Supply of Goods and Services GSTN and Frontend Business Process on GST Portal Transitional Provisions Further FAQs issued by CBEC 8.25 Tweet FAQs Revenue secretary busts seven misconceptions about newly implemented law relating to GST 8.27 GST Migration FAQs Composition Levy Other FAQs A Ethical Issues relating to GST FAQs Relating to GST Rates 8.30 FAQs Relating to GST Rates Sectoral FAQs 8.31 Drugs & Pharmaceuticals E-Commerce Exports Food Processing Gems and jewellery 8.235

5 I-9 CONTENTS 8.36 Government services Handicrafts IT/ITES MSME Mining Textiles Traders Transport & Logistics Received from various quarters FAQs on E-way Bill 8.44 General Portal Registration Enrolment Login E-Way Bill Updating Transportation/Vehicle/Part B Details Cancelling E-Way Bill Rejecting E-Way Bill Consolidated E-Way Bill Other modes Other options Division NiNE 9 CBEC s Taxpayers Series CBEC s TaxPayers Series 9.1 Registration Cancellation of Registration Meaning and Scope of Supply Composite Supply and Mixed Supply Time of Supply in GST 9.15

6 CONTENTS I GST on advances received for future supplies Concept of Aggregate Turnover in GST Non-resident taxable person in GST Casual taxable person in GST Input Service Distributor in GST Composition Levy Scheme in GST Reverse Charge Mechanism in GST Tax Invoice and other such instruments in GST Accounts and Records in GST Credit Note in GST Debit Note in GST Electronic Cash/Credit Ledgers and Liability Register in 9.51 GST 9.18 Electronic Way Bill in GST Input Tax Credit Mechanism in GST Transition Provisions under GST Integrated Goods and Services Tax Act Compensation cess in GST Imports in GST Regime Zero Rating of Supplies in GST Deemed Exports in GST Pure Agent Concept in GST Job Work under GST Works Contract in GST Valuation in GST Margin Scheme in GST Provisional Assessment in GST Returns in GST Statement of Outward Supplies (GSTR-1) in GST Refunds under GST Refund of Integrated Tax paid on account of zero rated supplies 9.36 Refund of unutilised Input Tax Credit (ITC) 9.118

7 I-11 CONTENTS 9.37 Advance Ruling Mechanism in GST Goods Transport Agency in GST GST on Charitable and Religious Trusts GST on Education Services GST on Co-operative Housing Societies Online Information Data Base Access and Retrieval (OI DAR) Services in GST 9.43 GST Practitioners National Anti-Profiteering Authority in GST Benefits of Goods and Services Tax (GST) Special Audit in GST TDS Mechanism under GST TCS Mechanism under GST Inspection, Search, Seizure and Arrest Appeals and Review Mechanism under GST Recovery of Tax Division Ten 10 Constitutional Provisions u Constitution (One Hundred and First Amendment) Act, u Relevant provisions of Constitution of India 10.9 u Date of enforcement of provisions of Constitution (One Hundred and First Amendment) Act, List of Notifications i List of Circulars and Clarifications xxxi