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Goods and Services Tax  
Author(s): Dr. L. J. Chaarlas
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ISBN: 9788195269068

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Table of contents

Biographical note

  • Cover
  • Title Page
  • Copyright Page
  • Contents
  • Preface
  • Chapter 1 Introduction
    • 1.1 Introduction
    • 1.2 The Need for GST
    • 1.3 Objectives of GST
    • 1.4 Constitution of India and the Goods and Services Tax Act
    • 1.5 Evolution and Implementation of GST in India
    • 1.6 Characteristics of GST
    • 1.7 Composition of GST Law in India
    • 1.8 Advantages of GST
    • 1.9 Limitations of GST
    • 1.10 Taxes Subsumed by GST
    • 1.11 Important Definitions in CGST Act, 2017
    • 1.12 Sections and Provisions of GST
    • 1.13 CGST Rule Numbers and Headings
    • 1.14 Forms Prescribed by the GST Law
    • 1.15 Abbreviations Used in the Context of GST
    • Review Questions
  • Chapter 2 Class, Powers, Function and Jurisdiction of GST Officers and Institutions
    • 2.1 Meaning of ‘Board’ (Section 2(16))
    • 2.2 Class of Officers in the Administration of GST in India
    • 2.3 Officers to Assist Proper Officers (Section 72)
    • 2.4 Officers under the State Goods and Services Tax Act, 2017
    • 2.5 Jurisdiction of Proper Officers
    • 2.6 Empowering Provisions in GST (Section 5)
    • 2.7 Major Powers of the GST Officers in India
    • 2.8 Specific Functions and Powers of the GST Officers under CGST Act
    • 2.9 Cross-empowerment Model in GST
    • 2.10 GST Council
    • 2.11 The Goods and Service Tax Network
    • 2.12 Notification of the Common Goods and Services Tax Electronic Portal
    • 2.13 Taking Assistance of an Expert (Section 153)
    • 2.14 Deemed Public Servants (Section 156)
    • 2.15 Protection to Officers
    • 2.16 Making Rules and Regulations
    • 2.17 Laying of Rules, Regulations and Notifications Before the House of Parliament (Section 166)
    • 2.18 Issue of Orders, Instructions or Directions to the Central Tax Officers for the Purpose of Uniformity (Section 168(1))
    • 2.19 Meaning of ‘Commissioner’ (Section 168(2))
    • 2.20 Serving Decision, Order, Summons, Notice or Other Communications (Section 169)
    • 2.21 GST and Prevention of Anti-profiteering
    • 2.22 Making General or Special Orders by the Central Government
    • 2.23 Geographical Jurisdiction of Administration of GST Law
    • 2.24 CGST Rules Governing Anti-profiteering
    • Review Questions
  • Chapter 3 Registration
    • 3.1 Meaning of Registration
    • 3.2 Basic Concepts to be Understood for Registration
    • 3.3 Aggregate Turnover (Section 2(6) & (22))
    • 3.4 Threshold Limit
    • 3.5 Amount of Threshold Limit (Section 22(1)) (As per Notification. No 10/2019, Dated 7-3-19)
    • 3.6 Meaning of Normal/Ordinary States
    • 3.7 Meaning of Special Category States
    • 3.8 Types of Registration under GST Act, 2017
    • 3.9 Conditions and Procedure of Registration (Section 25) (rules 8-10)
    • 3.10 Process of Registration (Section 25) (Rules 8-10)
    • 3.11 Process of Making the Application On-line
    • 3.12 Documents to be Uploaded Along with the Application
    • 3.13 Amendment of Registration (Section 28) (Rule 19)
    • 3.14 Aadhaar Authentication
    • 3.15 Suspension of Registration (Section 29(1)) (Rule 21A)
    • 3.16 Cancellation of Registration (Section 29)
    • 3.17 Revocation of Cancellation of Registration (Section 30) (Rule 23)
    • 3.18 Notification of Certain Classes of Registered Persons (Section 148)
    • 3.19 CGST Rules Governing Registration
    • Review Questions
  • Chapter 4 Scope, Nature and Types of Supply of Goods, Services or Job Work
    • 4.1 Taxable Event in GST
    • 4.2 Conditions or Elements that Make a Supply the Taxable Event
    • 4.3 Meanings and Definitions
    • 4.4 Nature of Supply
    • 4.5 The Establishments of Distinct Persons
    • 4.6 Establishment in the Territory
    • 4.7 Types of Supply
    • 4.8 Job Work
    • 4.9 Notification of Certain Supplies of Goods as Deemed Exports (Section 147)
    • Review Questions
  • Chapter 5 Place of Supply
    • 5.1 Introduction
    • 5.2 Classification of Supply of Goods and Services for Determining the Place of Supply
    • 5.3 Classification of Supply Services for Determining the Place of Supply (Section 12 & 13)
    • 5.4 Place of Supply for Supply of Goods
    • 5.5 Liability to Pay Tax in case of Online Information and Database Access or Retrieval Services (Section 14)
    • Review Questions
  • Chapter 6 TIME AND VALUE OF SUPPLY
    • 6.1 Need of Time and Value of Supply
    • 6.2 Classification of Supply of Goods to Determine the Time of Supply (Section 12)
    • 6.3 Classification of Supply of Services to Determine the Time of Supply (Section 13)
    • 6.4 Classification of Supply of Goods or Services in case of Change in Rate of Tax (Section 14)
    • 6.5 Time of Supply of Goods (Section 12)
    • 6.6 Time of Supply of Services (Section 13)
    • 6.7 Time of Supply of Goods or Services in case of Change in Rate of Tax (Section 14)
    • 6.8 Value of Taxable Supply (Section 15)
    • 6.9 CGST Rules Governing Value of Supply
    • Review Questions
  • Chapter 7 Levy and Collection of GST
    • 7.1 Levy of CGST on Intra-state Supplies (Section 9(1))
    • 7.2 Exemption from the Levy of CGST (Section 9(1))
    • 7.3 Levy of CGST on a Future Date (Section 9(2))
    • 7.4 Notification of Supplies to be Levied on ‘Reverse Charge’ Basis (Section 9(3))
    • 7.5 Levy of CGST on ‘Reverse Charge’ Basis (Section 9(4))
    • 7.6 Levy of CGST on Interstate Supply of Services by Electronic Commerce Operators (ECOs) (Section 9(5))
    • 7.7 Levy on the Representative of the ECO (Section 9(5))
    • 7.8 Duty of the ECO to Appoint an Agent for Paying Tax (Section 9(5))
    • 7.9 Composition Levy Scheme (Section 10) (Rule 5)
    • 7.10 Power to Grant Exemption from GST (Section 11)
    • 7.11 Rounding-off of the Amount of Tax, Interest, Penalty, Fine and Refund (Section 170)
    • 7.12 CGST Rules Governing Composition Levy
    • Review Questions
  • Chapter 8 Tax Invoice, Credit and Debit Notes and E-Invoice
    • 8.1 Tax Invoice (Section 2(66))
    • 8.2 Issue of Invoice
    • 8.3 Time of Issue of Tax Invoice for Supply of Goods (Section 31(1))
    • 8.4 Revised Invoice
    • 8.5 Bill of Supply
    • 8.6 Receipt Voucher
    • 8.7 Refund Voucher
    • 8.8 Issue of ‘Payment Voucher’, in case of Payment of Tax on ‘Reverse Charge Basis’ (Section 31(3)(F))
    • 8.9 Payment Voucher
    • 8.10 Issue of Invoice, in case of Continuous Supply of Goods (Section 31(4))
    • 8.11 Time Limit for Issue of Invoice for Services (Rule 47)
    • 8.12 Issue of Invoice, in case of Continuous Supply of Services (Section 31(5))
    • 8.13 Issue of Tax Invoice in case of Stoppage (Cessation) of Supply of Service before the Completion of Supply (Section 31(6))
    • 8.14 Issue of Tax invoice in case of Goods being Sent or Taken on Approval for Sale or Return (Section 31(7))
    • 8.15 Provision of Prescribed Modes of Electronic Payment to the Recipient of Supply of Goods (Section 31(A))
    • 8.16 Amount of Tax in Tax Invoice (Section 33)
    • 8.17 Credit Note
    • 8.18 Debit Note
    • 8.19 Revised Invoice in case of Inter-state Supplies (Rule 53(2))
    • 8.20 Mentioning “Input Tax Credit Not Admissible” (Rule 53(3))
    • 8.21 Delivery Challan
    • 8.22 E-Invoices (Rule 48(4))
    • 8.23 CGST Rules Governing Tax Invoice, Credit Notes, Debit Notes and E-Invoice
    • Review Questions
  • Chapter 9 E-Way Bill
    • 9.1 Electronic Way Bill (E-way Bill)
    • 9.2 Features of E-way Bill
    • 9.3 Contents of E-way Bill
    • 9.4 Parts of E-way Bill
    • 9.5 Advantages of E-way Bill
    • 9.6 Furnishing Information and Generating the E-way Bill (Rule 138(1))
    • 9.7 Availability of Information
    • 9.8 Cancellation of the E-way Bill (Rule 138(9))
    • 9.9 Extension of Validity Period
    • 9.10 Details of E-way Bill
    • 9.11 Geographical Validity of the E-way Bill (Rule 138(13))
    • 9.12 Exemption from Generating E-way Bill (Rule 138(14))
    • 9.13 Communication of E-way Bill Facilities through SMS
    • 9.14 Documents and Devices to be Carried by a Person-in-charge of a Conveyance (Rule 138A)
    • 9.15 Verification of Documents and Conveyances (Rule 138B)
    • 9.16 Report of Inspection
    • 9.17 More than one Physical Verification of the Conveyance Only on Specific Information Relating to Evasion of Tax (Rule 138C(1))
    • 9.18 Uploading Information Regarding Detention of Vehicle (Rule 138D)
    • 9.19 Part A of Form GST EWB - 01
    • 9.20 Leasing of Parcel Space by Railways
    • Review Questions
  • Chapter 10 Maintenance of Accounts and Records and Audit
    • 10.1 Place and Form of Maintenance of Accounts (Section 35(1))
    • 10.2 Content of Accounts (Section 35(1)) and (Rule 56(1))
    • 10.3 Details of Stock Account (Rule 56(2))
    • 10.4 Records and Accounts
    • 10.5 Maintenance of Accounts in case of Multiple Places of Business (Rule 56(7))
    • 10.6 Books and Records
    • 10.7 Maintenance of Accounts and Documents
    • 10.8 Maintenance and Production of Electronic Records (Rule 57)
    • 10.9 Submission of Details
    • 10.10 Maintenance of Accounts
    • 10.11 Retention of Accounts
    • 10.12 CGST Rules Governing Maintenance of Accounts and Records
    • Review Questions
  • Chapter 11 Input Tax Credit, Electronic Liability Register, Electronic Credit Ledger, Electronic Cash Ledger and Output Tax Liability
    • 11.1 Input Tax (Section 2(62))
    • 11.2 Composition of Input Tax (Section 2(62))
    • 11.3 Input Tax Credit
    • 11.4 Apportionment of ITC and Blocked ITC (Section 17)
    • 11.5 Non-availability of ITC (Section 17(5))
    • 11.6 Availability of ITC in Special Cases (Section 18) (Rule 40)
    • 11.7 ITC in Respect of Inputs and Capital Goods Sent for Job-work (Section 19) (Rule 45)
    • 11.8 Manner of Distribution of Credit by Input Service Distributor (Section 20)
    • 11.9 Matching, Reversal and Reclaim of Input Tax Credit (Section 42)
    • 11.10 E-Register and Ledgers in GST Act
    • 11.11 Right to Claim and Use ITC
    • 11.12 Utilization of Input Tax Credit (Section 49)
    • 11.13 Prescription of the Order of Utilization of Input Tax Credit (Section 49B)
    • 11.14 Matching, Reversal and Reclaim of Reduction in Output Tax Liability (Section 43)
    • 11.15 Procedure for Furnishing Return and Availing Input Tax Credit (Section 43A)
    • 11.16 Transfer of ITC by the Central Government (Section 53)
    • 11.17 Transfer of an Equal Amount by the Central Government (Section 53A)
    • 11.18 The Burden of Proof for Claiming Input Tax Credit (Section 155)
    • 11.19 CGST Rules Governing Input Tax Credit, Electronic Credit/Cash Ledger and Payment of Tax
    • Review Questions
  • Chapter 12 Assessment of GST
    • 12.1 Assessment (Section 2(11))
    • 12.2 Types of GST Assessments
    • 12.3 CGST Rules Governing Assessment
    • Review Questions
  • Chapter 13 GST Returns, QRMP Scheme, If Facility and GST Practitioners
    • 13.1 GST Returns
    • 13.2 Options for Preparing and Filing GST Returns
    • 13.3 On-line Filing
    • 13.4 Off-line Preparation and Filing
    • 13.5 Process of Filing GSTRs On-line
    • 13.6 Advantages of Filing GST Returns
    • 13.7 Types of GST Returns
    • 13.8 Forms of GST Returns
    • 13.9 Outward Supplies
    • 13.10 Inward Supplies
    • 13.11 Furnishing of Returns (Section 39) (Rule 61)
    • 13.12 Furnishing of the First Return (Section 40)
    • 13.13 Furnishing Annual Return (Section 44)
    • 13.14 Furnishing of Final Return on Cancellation of Registration (Section 45) (rule 81)
    • 13.15 Notice to Defaulters in Furnishing GST Returns (Section 46)
    • 13.16 Late Fee for Not Furnishing GST Returns
    • 13.17 Invoice Furnishing Facility (IFF) (Rule 59(2))
    • 13.18 Quarterly Return Monthly Payment (QRMP) Scheme
    • 13.19 Blocking of Filing of GSTR-1 and using Invoice Furnishing Facility (IFF) (Rule 59(5))
    • 13.20 GST Practitioners (Section 48) (Rules 83-84)
    • 13.21 Information Return
    • 13.22 Order Directing to Furnish Information (Section 151(1))
    • 13.23 Non-disclosure of Particulars Furnished (Section 158(1))
    • 13.24 Officers not to be Required to give   Evidence (Section 158(2))
    • 13.25 Permitted Disclosure of Particulars Furnished (Section 158(3))
    • 13.26 CGST Rules governing GST Returns, QRMP Scheme, If Facility and GST Practitioners
    • Review Questions
  • Chapter 14 Deduction, Payment and Refund of GST
    • 14.1 E-ledger
    • 14.2 Payment of Interest
    • 14.3 GST Deduction at Source (Section 51) (Rule 66)
    • 14.4 Collection of GST at Source (Section 52)
    • 14.5 Refund of GST (Section 54)
    • 14.6 Refund of GST - Special Cases
    • 14.7 Interest on Delayed Refunds (Section 56) (Rule 94)
    • 14.8 Rates of Interest Fixed by the Government for Different Sections of the CGST Act, 2017
    • 14.9 Quarterly Return Monthly Payment (QRMP) Scheme (Section 39(7))(Rule 61A)
    • 14.10 Consumer Welfare Fund (Section 57)
    • 14.11 Manual Filing and Processing (Rule 97A)
    • 14.12 CGST Rules Governing Payment and Refund of GST
    • Review Questions
  • Chapter 15 Demands and Recovery
    • 15.1 Determination of Tax in cases Other than Frauds, Misstatement or Suppression of Facts etc (Section 73)
    • 15.2 Determination of Tax in case of Frauds, Misstatement or Suppression of Facts etc (Section 74)
    • 15.3 Proceedings under Section 73 and 74
    • 15.4 Determination of Tax and Orders by Appellate Authority or Appellate Tribunal or Court etc (Section 75)
    • 15.5 Tax Collected but Not Paid to the Government (Section 76)
    • 15.6 Tax Wrongly Collected and Paid to the Governments (Section 77)
    • 15.7 Recovery Proceedings and Recovery of Tax (Section 78 and 79)
    • 15.8 CGST Rules Governing Demand and Recovery
    • Review Questions
  • Chapter 16 GST Audit, Inspection, Search and Seizure
    • 16.1 Responsibility of the Registered Persons
    • 16.2 GST Audit (Section 2(13))
    • 16.3 Types of GST Audit
    • 16.4 Inspection (Section 67)(Rule 139)
    • 16.5 Inspection of Goods in Movement (Section 68)
    • 16.6 Power to Arrest (Section 69(1))
    • 16.7 Power to Summon
    • 16.8 Power of Access to Business Premises (Section 71(1))
    • 16.9 Power to Demand Documents, Records, Statements, etc. (Section 71(2))
    • 16.10 Taking Sample with a Receipt (Section 154)
    • 16.11 CGST Rules Governing Audit
    • Review Questions
  • Chapter 17 Liability to Pay GST—Special Persons and Events
    • 17.1 Liability to Pay Tax in case of Transfer of Business
    • 17.2 Liability in the Event of Amalgamation or Merger of Companies (Section 87(1))
    • 17.3 Liability in the Event of Company in Liquidation (Section 88)
    • 17.4 Liability of Directors
    • 17.5 Liability of Partners
    • 17.6 Liability in case of Certain Persons
    • 17.7 Liability of Court of Wards, etc (Section 92)
    • 17.8 Liability in case of Taxable Person Ceases to Exist
    • 17.9 Liability in case of HUF, AOP or Partnership Firms
    • Review Questions
  • Chapter 18 Advance Ruling
    • 18.1 Advance Ruling
    • 18.2 Procedure for Disposing the Application for Advance Ruling (Section 98(1-7))
    • 18.3 Deemed Appellate Authority for Advance Ruling (Section 99)
    • 18.4 Appeal to Appellate Authority (Section 100)(Rule 106)
    • 18.5 Orders of Appellate Authority
    • 18.6 National Appellate Authority (Section 101A)
    • 18.7 Appeal to National Appellate Authority (Section 101B(1))
    • 18.8 Rectification of Order
    • 18.9 Binding of Advance Ruling (Section 103(1))
    • 18.10 Void Advance Rulings (Section 104(1))
    • 18.11 Powers of Authority and Appellate Authority
    • 18.12 Power to Self Regulate their Procedure (Section 106)
    • 18.13 Manual Filing and Processing (Rule 107A)
    • 18.14 CGST Rules Governing Advance Ruling
    • Review Questions
  • Chapter 19 Appeals and Revision
    • 19.1 Definitions
    • 19.2 Meaning of an Appeal
    • 19.3 Types of Appeals
    • 19.4 Appeals to Appellate Authority (Section 107) (Rule 108)
    • 19.5 Revisional Authority
    • 19.6 Power of and Procedure before Appellate Tribunal
    • 19.7 Appeals to Appellate Tribunal
    • 19.8 Appearance by Authorized Representatives
    • 19.9 Appeal to High Court
    • 19.10 Appeal to Supreme Court
    • 19.11 Non-appealable Decisions and Orders (Section 121)
    • 19.12 Presumption and Admission of Documents by Court (Section 144)
    • 19.13 Presumption of Materials and Certificate
    • 19.14 Presumption of Details
    • 19.15 Provisions Relating to Invalidating of Assessment or Notice
    • 19.16 Rectification of an Error which is Apparent on the Face of Record (Section 161)
    • 19.17 No Jurisdiction for Civil Courts (Section 162)
    • 19.18 Provision of a Copy of any Order or Document on Payment of Fee (Section 163)
    • 19.19 CGST Rules Governing Appeals and Revision
    • Review Questions
  • Chapter 20 Penalties, Fines and Punishments for Offences
    • 20.1 Offences under GST
    • 20.2 Penalties
    • 20.3 General Guidelines for Imposing Penalty (Section 126)
    • 20.4 Waiving Penalty or Fine or Both (Section 128)
    • 20.5 Detention, Seizure and Release of Goods and Conveyances in Transit
    • 20.6 Confiscation of Goods or Conveyances and Levy of Penalty
    • 20.7 Non-interference of Confiscation or Penalty with Other Punishments (Section 131)
    • 20.8 Persons Punishable for Offences (Section 132(1))
    • 20.9 Liability of Officers and Other Persons
    • 20.10 Persons to be Held Guilty of Offence
    • 20.11 Compounding of Offences
    • 20.12 CGST Rule Governing Offences and Penalties
    • Review Questions
  • Chapter 21 Harmonized System Code(HSC) and Services Accounting Code(SAC)
    • 21.1 Need of Codes
    • 21.2 HS Code
    • 21.3 Service Accounting Codes (SAC)
    • Review Questions
  • Chapter 22 Basics of Customs Law
    • 22.1 Introduction
    • 22.2 Objectives of Levying Customs Duty
    • 22.3 Custom Law in India
    • 22.4 Central Board of Indirect Taxes and Customs (CBIC)
    • 22.5 Rules and Regulations Associated with the Customs Act, 1962
    • 22.6 Arrangement of Chapters and Sections of the Customs Act, 1962
    • 22.7 Definitions and Important Concepts in Customs Act, 1962
    • 22.8 Officers of Customs
    • 22.9 Taxable Event
    • 22.10 Levy of Customs Duty (Section 12)
    • 22.11 Customs Valuation and WTO
    • 22.12 Customs Law and GST Law
    • 22.13 Power of the Central Government to Amend the Schedules (Section 8)
    • 22.14 Appeals and Revision
    • 22.15 Offences under the Customs Act, 1962
    • 22.16 Confiscation of Goods and Conveyances and Imposition of Penalties
    • Review Questions
  • Solved Problems
  • Multiple Choice Question
  • Addendum
  • Index
Rating
Table of contents
  • Cover
  • Title Page
  • Copyright Page
  • Contents
  • Preface
  • Chapter 1 Introduction
    • 1.1 Introduction
    • 1.2 The Need for GST
    • 1.3 Objectives of GST
    • 1.4 Constitution of India and the Goods and Services Tax Act
    • 1.5 Evolution and Implementation of GST in India
    • 1.6 Characteristics of GST
    • 1.7 Composition of GST Law in India
    • 1.8 Advantages of GST
    • 1.9 Limitations of GST
    • 1.10 Taxes Subsumed by GST
    • 1.11 Important Definitions in CGST Act, 2017
    • 1.12 Sections and Provisions of GST
    • 1.13 CGST Rule Numbers and Headings
    • 1.14 Forms Prescribed by the GST Law
    • 1.15 Abbreviations Used in the Context of GST
    • Review Questions
  • Chapter 2 Class, Powers, Function and Jurisdiction of GST Officers and Institutions
    • 2.1 Meaning of ‘Board’ (Section 2(16))
    • 2.2 Class of Officers in the Administration of GST in India
    • 2.3 Officers to Assist Proper Officers (Section 72)
    • 2.4 Officers under the State Goods and Services Tax Act, 2017
    • 2.5 Jurisdiction of Proper Officers
    • 2.6 Empowering Provisions in GST (Section 5)
    • 2.7 Major Powers of the GST Officers in India
    • 2.8 Specific Functions and Powers of the GST Officers under CGST Act
    • 2.9 Cross-empowerment Model in GST
    • 2.10 GST Council
    • 2.11 The Goods and Service Tax Network
    • 2.12 Notification of the Common Goods and Services Tax Electronic Portal
    • 2.13 Taking Assistance of an Expert (Section 153)
    • 2.14 Deemed Public Servants (Section 156)
    • 2.15 Protection to Officers
    • 2.16 Making Rules and Regulations
    • 2.17 Laying of Rules, Regulations and Notifications Before the House of Parliament (Section 166)
    • 2.18 Issue of Orders, Instructions or Directions to the Central Tax Officers for the Purpose of Uniformity (Section 168(1))
    • 2.19 Meaning of ‘Commissioner’ (Section 168(2))
    • 2.20 Serving Decision, Order, Summons, Notice or Other Communications (Section 169)
    • 2.21 GST and Prevention of Anti-profiteering
    • 2.22 Making General or Special Orders by the Central Government
    • 2.23 Geographical Jurisdiction of Administration of GST Law
    • 2.24 CGST Rules Governing Anti-profiteering
    • Review Questions
  • Chapter 3 Registration
    • 3.1 Meaning of Registration
    • 3.2 Basic Concepts to be Understood for Registration
    • 3.3 Aggregate Turnover (Section 2(6) & (22))
    • 3.4 Threshold Limit
    • 3.5 Amount of Threshold Limit (Section 22(1)) (As per Notification. No 10/2019, Dated 7-3-19)
    • 3.6 Meaning of Normal/Ordinary States
    • 3.7 Meaning of Special Category States
    • 3.8 Types of Registration under GST Act, 2017
    • 3.9 Conditions and Procedure of Registration (Section 25) (rules 8-10)
    • 3.10 Process of Registration (Section 25) (Rules 8-10)
    • 3.11 Process of Making the Application On-line
    • 3.12 Documents to be Uploaded Along with the Application
    • 3.13 Amendment of Registration (Section 28) (Rule 19)
    • 3.14 Aadhaar Authentication
    • 3.15 Suspension of Registration (Section 29(1)) (Rule 21A)
    • 3.16 Cancellation of Registration (Section 29)
    • 3.17 Revocation of Cancellation of Registration (Section 30) (Rule 23)
    • 3.18 Notification of Certain Classes of Registered Persons (Section 148)
    • 3.19 CGST Rules Governing Registration
    • Review Questions
  • Chapter 4 Scope, Nature and Types of Supply of Goods, Services or Job Work
    • 4.1 Taxable Event in GST
    • 4.2 Conditions or Elements that Make a Supply the Taxable Event
    • 4.3 Meanings and Definitions
    • 4.4 Nature of Supply
    • 4.5 The Establishments of Distinct Persons
    • 4.6 Establishment in the Territory
    • 4.7 Types of Supply
    • 4.8 Job Work
    • 4.9 Notification of Certain Supplies of Goods as Deemed Exports (Section 147)
    • Review Questions
  • Chapter 5 Place of Supply
    • 5.1 Introduction
    • 5.2 Classification of Supply of Goods and Services for Determining the Place of Supply
    • 5.3 Classification of Supply Services for Determining the Place of Supply (Section 12 & 13)
    • 5.4 Place of Supply for Supply of Goods
    • 5.5 Liability to Pay Tax in case of Online Information and Database Access or Retrieval Services (Section 14)
    • Review Questions
  • Chapter 6 TIME AND VALUE OF SUPPLY
    • 6.1 Need of Time and Value of Supply
    • 6.2 Classification of Supply of Goods to Determine the Time of Supply (Section 12)
    • 6.3 Classification of Supply of Services to Determine the Time of Supply (Section 13)
    • 6.4 Classification of Supply of Goods or Services in case of Change in Rate of Tax (Section 14)
    • 6.5 Time of Supply of Goods (Section 12)
    • 6.6 Time of Supply of Services (Section 13)
    • 6.7 Time of Supply of Goods or Services in case of Change in Rate of Tax (Section 14)
    • 6.8 Value of Taxable Supply (Section 15)
    • 6.9 CGST Rules Governing Value of Supply
    • Review Questions
  • Chapter 7 Levy and Collection of GST
    • 7.1 Levy of CGST on Intra-state Supplies (Section 9(1))
    • 7.2 Exemption from the Levy of CGST (Section 9(1))
    • 7.3 Levy of CGST on a Future Date (Section 9(2))
    • 7.4 Notification of Supplies to be Levied on ‘Reverse Charge’ Basis (Section 9(3))
    • 7.5 Levy of CGST on ‘Reverse Charge’ Basis (Section 9(4))
    • 7.6 Levy of CGST on Interstate Supply of Services by Electronic Commerce Operators (ECOs) (Section 9(5))
    • 7.7 Levy on the Representative of the ECO (Section 9(5))
    • 7.8 Duty of the ECO to Appoint an Agent for Paying Tax (Section 9(5))
    • 7.9 Composition Levy Scheme (Section 10) (Rule 5)
    • 7.10 Power to Grant Exemption from GST (Section 11)
    • 7.11 Rounding-off of the Amount of Tax, Interest, Penalty, Fine and Refund (Section 170)
    • 7.12 CGST Rules Governing Composition Levy
    • Review Questions
  • Chapter 8 Tax Invoice, Credit and Debit Notes and E-Invoice
    • 8.1 Tax Invoice (Section 2(66))
    • 8.2 Issue of Invoice
    • 8.3 Time of Issue of Tax Invoice for Supply of Goods (Section 31(1))
    • 8.4 Revised Invoice
    • 8.5 Bill of Supply
    • 8.6 Receipt Voucher
    • 8.7 Refund Voucher
    • 8.8 Issue of ‘Payment Voucher’, in case of Payment of Tax on ‘Reverse Charge Basis’ (Section 31(3)(F))
    • 8.9 Payment Voucher
    • 8.10 Issue of Invoice, in case of Continuous Supply of Goods (Section 31(4))
    • 8.11 Time Limit for Issue of Invoice for Services (Rule 47)
    • 8.12 Issue of Invoice, in case of Continuous Supply of Services (Section 31(5))
    • 8.13 Issue of Tax Invoice in case of Stoppage (Cessation) of Supply of Service before the Completion of Supply (Section 31(6))
    • 8.14 Issue of Tax invoice in case of Goods being Sent or Taken on Approval for Sale or Return (Section 31(7))
    • 8.15 Provision of Prescribed Modes of Electronic Payment to the Recipient of Supply of Goods (Section 31(A))
    • 8.16 Amount of Tax in Tax Invoice (Section 33)
    • 8.17 Credit Note
    • 8.18 Debit Note
    • 8.19 Revised Invoice in case of Inter-state Supplies (Rule 53(2))
    • 8.20 Mentioning “Input Tax Credit Not Admissible” (Rule 53(3))
    • 8.21 Delivery Challan
    • 8.22 E-Invoices (Rule 48(4))
    • 8.23 CGST Rules Governing Tax Invoice, Credit Notes, Debit Notes and E-Invoice
    • Review Questions
  • Chapter 9 E-Way Bill
    • 9.1 Electronic Way Bill (E-way Bill)
    • 9.2 Features of E-way Bill
    • 9.3 Contents of E-way Bill
    • 9.4 Parts of E-way Bill
    • 9.5 Advantages of E-way Bill
    • 9.6 Furnishing Information and Generating the E-way Bill (Rule 138(1))
    • 9.7 Availability of Information
    • 9.8 Cancellation of the E-way Bill (Rule 138(9))
    • 9.9 Extension of Validity Period
    • 9.10 Details of E-way Bill
    • 9.11 Geographical Validity of the E-way Bill (Rule 138(13))
    • 9.12 Exemption from Generating E-way Bill (Rule 138(14))
    • 9.13 Communication of E-way Bill Facilities through SMS
    • 9.14 Documents and Devices to be Carried by a Person-in-charge of a Conveyance (Rule 138A)
    • 9.15 Verification of Documents and Conveyances (Rule 138B)
    • 9.16 Report of Inspection
    • 9.17 More than one Physical Verification of the Conveyance Only on Specific Information Relating to Evasion of Tax (Rule 138C(1))
    • 9.18 Uploading Information Regarding Detention of Vehicle (Rule 138D)
    • 9.19 Part A of Form GST EWB - 01
    • 9.20 Leasing of Parcel Space by Railways
    • Review Questions
  • Chapter 10 Maintenance of Accounts and Records and Audit
    • 10.1 Place and Form of Maintenance of Accounts (Section 35(1))
    • 10.2 Content of Accounts (Section 35(1)) and (Rule 56(1))
    • 10.3 Details of Stock Account (Rule 56(2))
    • 10.4 Records and Accounts
    • 10.5 Maintenance of Accounts in case of Multiple Places of Business (Rule 56(7))
    • 10.6 Books and Records
    • 10.7 Maintenance of Accounts and Documents
    • 10.8 Maintenance and Production of Electronic Records (Rule 57)
    • 10.9 Submission of Details
    • 10.10 Maintenance of Accounts
    • 10.11 Retention of Accounts
    • 10.12 CGST Rules Governing Maintenance of Accounts and Records
    • Review Questions
  • Chapter 11 Input Tax Credit, Electronic Liability Register, Electronic Credit Ledger, Electronic Cash Ledger and Output Tax Liability
    • 11.1 Input Tax (Section 2(62))
    • 11.2 Composition of Input Tax (Section 2(62))
    • 11.3 Input Tax Credit
    • 11.4 Apportionment of ITC and Blocked ITC (Section 17)
    • 11.5 Non-availability of ITC (Section 17(5))
    • 11.6 Availability of ITC in Special Cases (Section 18) (Rule 40)
    • 11.7 ITC in Respect of Inputs and Capital Goods Sent for Job-work (Section 19) (Rule 45)
    • 11.8 Manner of Distribution of Credit by Input Service Distributor (Section 20)
    • 11.9 Matching, Reversal and Reclaim of Input Tax Credit (Section 42)
    • 11.10 E-Register and Ledgers in GST Act
    • 11.11 Right to Claim and Use ITC
    • 11.12 Utilization of Input Tax Credit (Section 49)
    • 11.13 Prescription of the Order of Utilization of Input Tax Credit (Section 49B)
    • 11.14 Matching, Reversal and Reclaim of Reduction in Output Tax Liability (Section 43)
    • 11.15 Procedure for Furnishing Return and Availing Input Tax Credit (Section 43A)
    • 11.16 Transfer of ITC by the Central Government (Section 53)
    • 11.17 Transfer of an Equal Amount by the Central Government (Section 53A)
    • 11.18 The Burden of Proof for Claiming Input Tax Credit (Section 155)
    • 11.19 CGST Rules Governing Input Tax Credit, Electronic Credit/Cash Ledger and Payment of Tax
    • Review Questions
  • Chapter 12 Assessment of GST
    • 12.1 Assessment (Section 2(11))
    • 12.2 Types of GST Assessments
    • 12.3 CGST Rules Governing Assessment
    • Review Questions
  • Chapter 13 GST Returns, QRMP Scheme, If Facility and GST Practitioners
    • 13.1 GST Returns
    • 13.2 Options for Preparing and Filing GST Returns
    • 13.3 On-line Filing
    • 13.4 Off-line Preparation and Filing
    • 13.5 Process of Filing GSTRs On-line
    • 13.6 Advantages of Filing GST Returns
    • 13.7 Types of GST Returns
    • 13.8 Forms of GST Returns
    • 13.9 Outward Supplies
    • 13.10 Inward Supplies
    • 13.11 Furnishing of Returns (Section 39) (Rule 61)
    • 13.12 Furnishing of the First Return (Section 40)
    • 13.13 Furnishing Annual Return (Section 44)
    • 13.14 Furnishing of Final Return on Cancellation of Registration (Section 45) (rule 81)
    • 13.15 Notice to Defaulters in Furnishing GST Returns (Section 46)
    • 13.16 Late Fee for Not Furnishing GST Returns
    • 13.17 Invoice Furnishing Facility (IFF) (Rule 59(2))
    • 13.18 Quarterly Return Monthly Payment (QRMP) Scheme
    • 13.19 Blocking of Filing of GSTR-1 and using Invoice Furnishing Facility (IFF) (Rule 59(5))
    • 13.20 GST Practitioners (Section 48) (Rules 83-84)
    • 13.21 Information Return
    • 13.22 Order Directing to Furnish Information (Section 151(1))
    • 13.23 Non-disclosure of Particulars Furnished (Section 158(1))
    • 13.24 Officers not to be Required to give   Evidence (Section 158(2))
    • 13.25 Permitted Disclosure of Particulars Furnished (Section 158(3))
    • 13.26 CGST Rules governing GST Returns, QRMP Scheme, If Facility and GST Practitioners
    • Review Questions
  • Chapter 14 Deduction, Payment and Refund of GST
    • 14.1 E-ledger
    • 14.2 Payment of Interest
    • 14.3 GST Deduction at Source (Section 51) (Rule 66)
    • 14.4 Collection of GST at Source (Section 52)
    • 14.5 Refund of GST (Section 54)
    • 14.6 Refund of GST - Special Cases
    • 14.7 Interest on Delayed Refunds (Section 56) (Rule 94)
    • 14.8 Rates of Interest Fixed by the Government for Different Sections of the CGST Act, 2017
    • 14.9 Quarterly Return Monthly Payment (QRMP) Scheme (Section 39(7))(Rule 61A)
    • 14.10 Consumer Welfare Fund (Section 57)
    • 14.11 Manual Filing and Processing (Rule 97A)
    • 14.12 CGST Rules Governing Payment and Refund of GST
    • Review Questions
  • Chapter 15 Demands and Recovery
    • 15.1 Determination of Tax in cases Other than Frauds, Misstatement or Suppression of Facts etc (Section 73)
    • 15.2 Determination of Tax in case of Frauds, Misstatement or Suppression of Facts etc (Section 74)
    • 15.3 Proceedings under Section 73 and 74
    • 15.4 Determination of Tax and Orders by Appellate Authority or Appellate Tribunal or Court etc (Section 75)
    • 15.5 Tax Collected but Not Paid to the Government (Section 76)
    • 15.6 Tax Wrongly Collected and Paid to the Governments (Section 77)
    • 15.7 Recovery Proceedings and Recovery of Tax (Section 78 and 79)
    • 15.8 CGST Rules Governing Demand and Recovery
    • Review Questions
  • Chapter 16 GST Audit, Inspection, Search and Seizure
    • 16.1 Responsibility of the Registered Persons
    • 16.2 GST Audit (Section 2(13))
    • 16.3 Types of GST Audit
    • 16.4 Inspection (Section 67)(Rule 139)
    • 16.5 Inspection of Goods in Movement (Section 68)
    • 16.6 Power to Arrest (Section 69(1))
    • 16.7 Power to Summon
    • 16.8 Power of Access to Business Premises (Section 71(1))
    • 16.9 Power to Demand Documents, Records, Statements, etc. (Section 71(2))
    • 16.10 Taking Sample with a Receipt (Section 154)
    • 16.11 CGST Rules Governing Audit
    • Review Questions
  • Chapter 17 Liability to Pay GST—Special Persons and Events
    • 17.1 Liability to Pay Tax in case of Transfer of Business
    • 17.2 Liability in the Event of Amalgamation or Merger of Companies (Section 87(1))
    • 17.3 Liability in the Event of Company in Liquidation (Section 88)
    • 17.4 Liability of Directors
    • 17.5 Liability of Partners
    • 17.6 Liability in case of Certain Persons
    • 17.7 Liability of Court of Wards, etc (Section 92)
    • 17.8 Liability in case of Taxable Person Ceases to Exist
    • 17.9 Liability in case of HUF, AOP or Partnership Firms
    • Review Questions
  • Chapter 18 Advance Ruling
    • 18.1 Advance Ruling
    • 18.2 Procedure for Disposing the Application for Advance Ruling (Section 98(1-7))
    • 18.3 Deemed Appellate Authority for Advance Ruling (Section 99)
    • 18.4 Appeal to Appellate Authority (Section 100)(Rule 106)
    • 18.5 Orders of Appellate Authority
    • 18.6 National Appellate Authority (Section 101A)
    • 18.7 Appeal to National Appellate Authority (Section 101B(1))
    • 18.8 Rectification of Order
    • 18.9 Binding of Advance Ruling (Section 103(1))
    • 18.10 Void Advance Rulings (Section 104(1))
    • 18.11 Powers of Authority and Appellate Authority
    • 18.12 Power to Self Regulate their Procedure (Section 106)
    • 18.13 Manual Filing and Processing (Rule 107A)
    • 18.14 CGST Rules Governing Advance Ruling
    • Review Questions
  • Chapter 19 Appeals and Revision
    • 19.1 Definitions
    • 19.2 Meaning of an Appeal
    • 19.3 Types of Appeals
    • 19.4 Appeals to Appellate Authority (Section 107) (Rule 108)
    • 19.5 Revisional Authority
    • 19.6 Power of and Procedure before Appellate Tribunal
    • 19.7 Appeals to Appellate Tribunal
    • 19.8 Appearance by Authorized Representatives
    • 19.9 Appeal to High Court
    • 19.10 Appeal to Supreme Court
    • 19.11 Non-appealable Decisions and Orders (Section 121)
    • 19.12 Presumption and Admission of Documents by Court (Section 144)
    • 19.13 Presumption of Materials and Certificate
    • 19.14 Presumption of Details
    • 19.15 Provisions Relating to Invalidating of Assessment or Notice
    • 19.16 Rectification of an Error which is Apparent on the Face of Record (Section 161)
    • 19.17 No Jurisdiction for Civil Courts (Section 162)
    • 19.18 Provision of a Copy of any Order or Document on Payment of Fee (Section 163)
    • 19.19 CGST Rules Governing Appeals and Revision
    • Review Questions
  • Chapter 20 Penalties, Fines and Punishments for Offences
    • 20.1 Offences under GST
    • 20.2 Penalties
    • 20.3 General Guidelines for Imposing Penalty (Section 126)
    • 20.4 Waiving Penalty or Fine or Both (Section 128)
    • 20.5 Detention, Seizure and Release of Goods and Conveyances in Transit
    • 20.6 Confiscation of Goods or Conveyances and Levy of Penalty
    • 20.7 Non-interference of Confiscation or Penalty with Other Punishments (Section 131)
    • 20.8 Persons Punishable for Offences (Section 132(1))
    • 20.9 Liability of Officers and Other Persons
    • 20.10 Persons to be Held Guilty of Offence
    • 20.11 Compounding of Offences
    • 20.12 CGST Rule Governing Offences and Penalties
    • Review Questions
  • Chapter 21 Harmonized System Code(HSC) and Services Accounting Code(SAC)
    • 21.1 Need of Codes
    • 21.2 HS Code
    • 21.3 Service Accounting Codes (SAC)
    • Review Questions
  • Chapter 22 Basics of Customs Law
    • 22.1 Introduction
    • 22.2 Objectives of Levying Customs Duty
    • 22.3 Custom Law in India
    • 22.4 Central Board of Indirect Taxes and Customs (CBIC)
    • 22.5 Rules and Regulations Associated with the Customs Act, 1962
    • 22.6 Arrangement of Chapters and Sections of the Customs Act, 1962
    • 22.7 Definitions and Important Concepts in Customs Act, 1962
    • 22.8 Officers of Customs
    • 22.9 Taxable Event
    • 22.10 Levy of Customs Duty (Section 12)
    • 22.11 Customs Valuation and WTO
    • 22.12 Customs Law and GST Law
    • 22.13 Power of the Central Government to Amend the Schedules (Section 8)
    • 22.14 Appeals and Revision
    • 22.15 Offences under the Customs Act, 1962
    • 22.16 Confiscation of Goods and Conveyances and Imposition of Penalties
    • Review Questions
  • Solved Problems
  • Multiple Choice Question
  • Addendum
  • Index
Biographical note
Dr. L. J. Chaarlas was Head and Associate Professor (Retired), Department of Commerce, St. Joseph’s College (Autonomous), Trichy. He has more than 36 years of experience in teaching. His areas of interest include Income Tax, Marketing, Business Management, Business Ethics, Human Resource Management (HRM), Entrepreneurship and GST. He is a well-acknowledged HR trainer and Quiz Master. He has authored books like Understanding Behavioural Finance: Making Better Decisions, Principles and Practices of Accounting, and Goods and Services Tax.
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