|
Chapter
|
Topic Subject wise
|
|
Chapter 1
|
GST — Concept & Status
|
|
Chapter 2
|
Constitutional Amendment
|
|
Chapter 3
|
Levy and Collection of Tax
|
|
Chapter 4
|
Time of Supply
|
|
Chapter 5
|
Place of Supply
|
|
Chapter 6
|
Valuation Mechanism
|
|
Chapter 7
|
Input Tax Credit
|
|
Chapter 8
|
Registration
|
|
Chapter 9
|
Non-resident and Casual Taxable Person
|
|
Chapter 10
|
Tax Invoice, Credit and Debit Notes
|
|
Chapter 11
|
Accounts and Records
|
|
Chapter 12
|
Returns under GST
|
|
Chapter 13
|
Payment of Taxes
|
|
Chapter 14
|
Reverse Charge Mechanism (RCM) under GST Law
|
|
Chapter 15
|
Tax Deduction and Tax Collection at Source
|
|
Chapter 16
|
Refund under GST
|
|
Chapter 17
|
Assessment
|
|
Chapter 18
|
Audit under GST
|
|
Chapter 19
|
Inspection, Search, Seizure and Arrest
|
|
Chapter 20
|
Demand and Recovery
|
|
Chapter 21
|
Advance Ruling
|
|
Chapter 22
|
Appeals and Revision
|
|
Chapter 23
|
Offence and Penalties
|
|
Chapter 24
|
Anti-Profiteering Measures
|
|
Chapter 25
|
Job Work under GST
|
|
Chapter 26
|
Electronic Way Bill
|
|
Chapter 27
|
Authorised Representatives
|
|
Chapter 28
|
GST Practitioners
|
|
Chapter 29
|
Adjudication Proceeding
|
|
Chapter 30
|
Remedy under Writ Petition to High Court
|
|
Chapter 31
|
Export Promotion Schemes under DGFT
|
|
Chapter 32
|
Imports of Goods and Services
|
|
Chapter 33
|
Export Procedure under GST
|
|
Chapter 34
|
Deemed Exports
|
|
Chapter 35
|
Merchant Exports
|
|
Chapter 36
|
Works Contract Service
|
|
Chapter 37
|
Goods Transport Agency Services
|
|
Chapter 38
|
GST on Education Sectors
|
|
Chapter 39
|
Pure Agent Services
|
|
Chapter 40
|
Intermediary Services
|
|
Chapter 41
|
Online Information and Database Access or Retrieval (OIDAR) Services
|
|
Chapter 42
|
Canteen Services under GST
|
|
Chapter 43
|
Employer-Employee Relationship under GST
|
|
Chapter 44
|
Intellectual Property Right (IPR) under GST
|
|
Chapter 45
|
Actionable Claims under GST
|
|
Chapter 46
|
Liquidated Damages under GST
|
|
Chapter 47
|
Services Supplies to SEZ Unit/Developer of SEZ under GST
|
|
Chapter 48
|
Refund of IGST on Supplies to SEZ Unit/ Developer of SEZ on Payment of IGST
|
|
Chapter 49
|
Levy of GST on “Ocean Freight” under GST
|
|
Chapter 50
|
Taxability of Government Services under GST
|
|
Chapter 51
|
GST Compensation Cess
|
|
Chapter 52
|
GST on Cooperative Housing Societies
|
|
Chapter 53
|
GST on Charitable and Religious Trusts
|
|
Chapter 54
|
GST - MSME
|
|
Chapter 55
|
Taxability of Health Care Services
|
|
Appendix
|
Important Circulars Topic wise
|
|
1.
|
Procedure for Cancellation of Registration
|
|
2.
|
Valuation Mechanism
|
|
3.
|
Input Tax Credit
|
|
4.
|
Imports of Goods
|
|
5.
|
Refund under GST
|
|
6.
|
Tax Deduction at Source
|
|
7.
|
Job Work under GST
|
|
8.
|
Electronic Way Bill
|
|
9.
|
Export procedure
|
|
10.
|
Taxability of “Tenancy Rights” under GST
|
|
11.
|
Micro, Small and Medium Enterprises
|
|
12.
|
Casual Taxable Person and Recovery of excess Input Tax Credit distributed by an Input Service distributor
|
|
13.
|
GST (Compensation to States) Act, 2017
|
|
14.
|
GST on Education Sectors
|
|
15.
|
Demand and Recovery
|
|
16.
|
E-Invoicing
|
