GST Law Simplified

Description

CONTENTS AT A GLANCE

Bharat? 5

Preface 7

Detailed Contents 11

Changes made by the Finance Act, 2023 23

Chapter 1 GST Law and Administration – 1

Chapter 2 Activities liable to GST – 4

Chapter 3 Time and place of Supply – 10

Chapter 4 Levy of Tax – 22

Chapter 5 Registration – 30

Chapter 6 Rates and Classification – 41

Chapter 7 Valuation – 47

Chapter 8 Documents and Records – 53

Chapter 9 Input Tax Credit – 69

Chapter 10 Job Work – 78

Chapter 11 Return and Tax Payment – 81

Chapter 12 Refund – 93

Chapter 13 Determination of Tax Liability and Recovery by the Department – 101

Chapter 14 Audit – 110

Chapter 15 Inspection, Search, Seizure and Arrest – 114

Chapter 16 Liability to Pay in certain cases – 131

Chapter 17 Punishment for Offences – 136

Chapter 18 Appeals and Revision – 151

Chapter 19 Advance Ruling and Anti Profiteering – 174

Chapter 20 Export of Goods and Services – 189

Chapter 21 Other Provisions – 194

Annexure A Definitions – 205

Annexure B Forms under GST – 220

Annexure C Liability on Reverse Charge basis and of e-Commerce Operators – 228

Annexure D GST Rates on Goods – 241

Annexure E GST Rates on Services – 345

Annexure F Cess Rates – 375

Annexure G Exempted Goods – 390

Annexure H Exempted Services – 408

Annexure I Exemption from registration – 438

Annexure J Sectionwise Index – 447

Additional information

Publisher	Bharat