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, 2017 1.11 u Central Goods and Services Tax (Removal of Difficulties) Order, 2017 1.163 u Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 1.165 u Appendix : Text of provisions of Allied Acts referred to in Central Goods and Services Tax Act, 2017 1.167 u Subject Index 1.189 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, 2017 2.5 u Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 2.31 u Subject Index 2.33 I-5
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, 2017 3.5 u Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2017 3.25 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, 2017 4.5 u Subject Index 4.17 Division five 5 Rules and Forms u Central Goods & Services Tax Rules, 2017 5.3 u Integrated Goods & Services Tax Rules, 2017 5.441 u Goods and Services Tax Compensation Cess Rules, 2017 5.451 u Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 5.455 u Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 5.459 u Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 5.463 u Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 5.467 u Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 5.471 u Goods and Services Tax Settlement of Funds Rules, 2017 5.475
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 6.100 u UTGST (Rate) Notifications 6.124 u Compensation Cess (Rate) Notifications 6.148 Division Seven 7 Circulars and Clarifications u Circulars and Clarifications 7.3 Division Eight 8 CBEC s FAQs CBEC s FAQs dated 1-1-2018 8.1 Overview of Goods and Services Tax (GST) 8.3 8.2 Levy of and Exemption from Tax 8.12 8.3 Registration 8.17 8.4 Meaning and Scope of Supply 8.26 8.5 Time of Supply 8.30 8.6 Valuation in GST 8.34 8.7 GST Payment of Tax 8.37 8.8 Electronic Commerce 8.42 8.9 Job Work 8.45 8.10 Input Tax Credit 8.48
CONTENTS I-8 8.11 Concept of Input Service Distributor in GST 8.54 8.12 Returns Process and matching of Input Tax Credit 8.57 8.13 Assessment and Audit 8.63 8.14 Refunds 8.68 8.15 Demands and Recovery 8.75 8.16 Appeals, Review and Revision in GST 8.79 8.17 Advance Ruling 8.83 8.18 Settlement Commission [Omitted] 8.87 8.19 Inspection, Search, Seizure and Arrest 8.88 8.20 Offences, Penalties, Prosecution and Compounding 8.98 8.21 Overview of the IGST Act 8.105 8.22 Place of Supply of Goods and Services 8.108 8.23 GSTN and Frontend Business Process on GST Portal 8.113 8.24 Transitional Provisions 8.122 Further FAQs issued by CBEC 8.25 Tweet FAQs 8.129 8.26 Revenue secretary busts seven misconceptions about newly 8.154 implemented law relating to GST 8.27 GST Migration FAQs 8.155 8.28 Composition Levy 8.160 8.29 Other FAQs 8.167 8.29A Ethical Issues relating to GST 8.188 FAQs Relating to GST Rates 8.30 FAQs Relating to GST Rates 8.190 Sectoral FAQs 8.31 Drugs & Pharmaceuticals 8.214 8.32 E-Commerce 8.218 8.33 Exports 8.223 8.34 Food Processing 8.230 8.35 Gems and jewellery 8.235
I-9 CONTENTS 8.36 Government services 8.237 8.37 Handicrafts 8.247 8.38 IT/ITES 8.251 8.39 MSME 8.257 8.40 Mining 8.267 8.41 Textiles 8.275 8.42 Traders 8.281 8.43 Transport & Logistics Received from various quarters 8.290 FAQs on E-way Bill 8.44 General Portal 8.295 8.45 Registration 8.296 8.46 Enrolment 8.297 8.47 Login 8.299 8.48 E-Way Bill 8.300 8.49 Updating Transportation/Vehicle/Part B Details 8.305 8.50 Cancelling E-Way Bill 8.308 8.51 Rejecting E-Way Bill 8.309 8.52 Consolidated E-Way Bill 8.310 8.53 Other modes 8.311 8.54 Other options 8.314 Division NiNE 9 CBEC s Taxpayers Series CBEC s TaxPayers Series 9.1 Registration 9.3 9.2 Cancellation of Registration 9.6 9.3 Meaning and Scope of Supply 9.9 9.4 Composite Supply and Mixed Supply 9.12 9.5 Time of Supply in GST 9.15
CONTENTS I-10 9.6 GST on advances received for future supplies 9.19 9.7 Concept of Aggregate Turnover in GST 9.22 9.8 Non-resident taxable person in GST 9.23 9.9 Casual taxable person in GST 9.24 9.10 Input Service Distributor in GST 9.28 9.11 Composition Levy Scheme in GST 9.30 9.12 Reverse Charge Mechanism in GST 9.34 9.13 Tax Invoice and other such instruments in GST 9.38 9.14 Accounts and Records in GST 9.45 9.15 Credit Note in GST 9.47 9.16 Debit Note in GST 9.49 9.17 Electronic Cash/Credit Ledgers and Liability Register in 9.51 GST 9.18 Electronic Way Bill in GST 9.53 9.19 Input Tax Credit Mechanism in GST 9.57 9.20 Transition Provisions under GST 9.61 9.21 Integrated Goods and Services Tax Act 9.64 9.22 Compensation cess in GST 9.71 9.23 Imports in GST Regime 9.72 9.24 Zero Rating of Supplies in GST 9.77 9.25 Deemed Exports in GST 9.79 9.26 Pure Agent Concept in GST 9.82 9.27 Job Work under GST 9.84 9.28 Works Contract in GST 9.86 9.29 Valuation in GST 9.90 9.30 Margin Scheme in GST 9.95 9.31 Provisional Assessment in GST 9.96 9.32 Returns in GST 9.98 9.33 Statement of Outward Supplies (GSTR-1) in GST 9.102 9.34 Refunds under GST 9.106 9.35 Refund of Integrated Tax paid on account of zero rated 9.114 supplies 9.36 Refund of unutilised Input Tax Credit (ITC) 9.118
I-11 CONTENTS 9.37 Advance Ruling Mechanism in GST 9.124 9.38 Goods Transport Agency in GST 9.129 9.39 GST on Charitable and Religious Trusts 9.132 9.40 GST on Education Services 9.136 9.41 GST on Co-operative Housing Societies 9.142 9.42 Online Information Data Base Access and Retrieval (OI- 9.145 DAR) Services in GST 9.43 GST Practitioners 9.149 9.44 National Anti-Profiteering Authority in GST 9.152 9.45 Benefits of Goods and Services Tax (GST) 9.154 9.46 Special Audit in GST 9.156 9.47 TDS Mechanism under GST 9.157 9.48 TCS Mechanism under GST 9.159 9.49 Inspection, Search, Seizure and Arrest 9.160 9.50 Appeals and Review Mechanism under GST 9.163 9.51 Recovery of Tax 9.167 Division Ten 10 Constitutional Provisions u Constitution (One Hundred and First Amendment) Act, 2016 10.3 u Relevant provisions of Constitution of India 10.9 u Date of enforcement of provisions of Constitution (One Hundred and First Amendment) Act, 2016 10.23 List of Notifications i List of Circulars and Clarifications xxxi