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GST Smart Guide

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Book Details
Title GST Smart Guide
ISBN 978-93-4808-084-4
Edition 4th edn., 2025
Pages 1432
Authors Ramesh Chandra Jena
Publisher Bharat Publishers
(Flat 25% Discount for a limited period + Free Shipping)
HSN/SAC Code49011010
SKU: TG-BPG-GST-SMGU Categories: , , ,

Description

“GST Smart Guide” by Ramesh Chandra Jena is a comprehensive and practical reference for professionals and students seeking clarity on India’s GST regime. Updated with the latest provisions and notifications, this 4th Edition (2025) offers:
✅ In-depth coverage of CGST, SGST, IGST, and UTGST
✅ Procedural aspects, rules, and case laws
✅ Clear examples, FAQs, and compliance tips
✅ Ideal for CAs, lawyers, tax consultants, and academicians

Published by Bharat Publishers, this guide is your go-to manual for smart GST compliance—now available at 25% discount with free shipping!

Contents

Chapter Topic Subject wise Section of CGST
Act		 Rule of CGST Rules Page No.
Chapter 1 GST — Concept & Status 1
Chapter 2 Constitutional Amendment 36
Chapter 3 Levy and Collection of Tax 7 to 11 3 to 7 43
Chapter 4 Time of Supply 12 to 14 77
Chapter 5 Place of Supply 7 to 14 IGST Act 82
Chapter 6 Valuation Mechanism 15 27 to 35 101
Chapter 7 Input Tax Credit 16 to 21 36 to 44 112
Chapter 8 Registration 22 to 26, 28 to 30 8 to 25 185
Chapter 9 Non-resident and Casual Taxable Person 27   255
Chapter 10 Tax Invoice, Credit and Debit Notes 31 to 34 46 to 55 261
Chapter 11 Accounts and Records 35 to 36 56 to 58 306
Chapter 12 Returns under GST 37 to 45 59 to 82 312
Chapter 13 Payment of Taxes 49 to 50 85 to 88 383
Chapter 14 Reverse Charge Mechanism (RCM) under GST Law Sec. 5 of IGST Act

Sec. 9 of CGST Act

 401
Chapter 15 Tax Deduction and Tax Collection at Source 51 to 52 424
Chapter 16 Refund under GST 54 to 58 89 to 97 436
Chapter 17 Assessment 59 to 64 98 to 100 498
Chapter 18 Audit under GST 65 to 66 101 to 102 506
Chapter 19 Inspection, Search, Seizure and Arrest 67 to 72 139 to 141 510
Chapter 20 Demand and Recovery 73 to 84 142 to 161 555
Chapter 21 Advance Ruling 96 to 101 103 to 107 601
Chapter 22 Appeals and Revision 107 to 115 108 to 115 620
Chapter 23 Offence and Penalties 122 to 138 162, 163 654
Chapter 24 Anti-Profiteering Measures 171 122 to 137 685
Chapter 25 Job Work under GST 143 696
Chapter 26 Electronic Way Bill 138 to 138D 715
Chapter 27 Authorised Representatives 116 116 751
Chapter 28 GST Practitioners 83 to 84 754
Chapter 29 Miscellaneous Provisions &

Schedule-I, II & III

 140 to 172

& Section 7

 768
Chapter 30 Adjudication Proceeding 794
Chapter 31 Remedy under Writ Petition to High Court 805
Chapter 32 Export Promotion Schemes under DGFT 811
Chapter 33 Export Procedure under GST 832
Chapter 34 Deemed Exports 862
Chapter 35 Merchant Exports 868
Chapter 36 Works Contract Service 876
Chapter 37 Goods Transport Agency Services 887
Chapter 38 GST on Education Sectors 896
Chapter 39 Pure Agent Services 908
Chapter 40 Intermediary Services 914
Chapter 41 Online Information and Database Access or Retrieval (OIDAR) Services 921
Chapter 42 Canteen Services under GST 926
Chapter 43 Employer-Employee Relationship under GST 933
Chapter 44 Intellectual Property Right (IPR) under GST 937
Chapter 45 Actionable Claims under GST 948
Chapter 46 Liquidated Damages under GST 951
Chapter 47 Taxability of Government Services under GST 965
Chapter 48 GST Compensation Cess 978
Chapter 49 GST on Cooperative Housing Societies 985
Chapter 50 GST on Charitable and Religious Trusts 991
Chapter 51 GST – MSME 999
Chapter 52 Taxability of Health Care Services 1023

 

Appendices

GST Circulars, arranged topic wise

Appendix Important Circulars Topic wise Circular No. Page Nos.
1. Procedure for Cancellation of Registration 1043
1.   Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 — Reg. 69/43/2018-GST, dated 26-10-2018 1043
2.   Verification of application for grant of new registration – Clarification 95/14/2019-GST, dated 28-3-2019 1046
3.   Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) number 05/2019-Central Tax dated 23.04.2019 — Reg. 99/18/2019-GST, dated 23-4-2019 1047
4.   Guidelines regarding cancellation of Registration under Rule 22(3) of CGST Rules, 2017 — Reg. 20/16/34/2019-GST/802 dated
24-5-2021		 1048
2. Valuation Mechanism & Applicability of GST. 1050
1.   Scope of Principal – Agent relationship relating to Schedule-I 57/31/2018-GST, dated 4-9-2018 1050
2.   Sales Promotion Scheme under GST — Clarification

 

 92/11/2019-GST, dated 7-3-2019 1052
3.   Clarification on various doubts related to treatment of secondary or post-sale discounts under GST — Regarding 105/24/2019-GST, dated 28-6-2019 1055
4.   Clarifications regarding applicability of GST on certain services – reg. 206/18/2023-GST, dated 31-10-2023 1056
5.   Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST – reg. 204/ 16/2023-GST

dated 27.10.2023

 1058
3. Input Tax Credit 1063
1.   Regarding Non-Transition of CENVAT Credit under Section 140 of the CGST Act. 33/07/2018-GST, dated 23-2-2018 1063
2.   Joint Venture — taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV — Reg 35/9/2018-GST, dated 5-3-2018 1064
3.   Setting up of an IT Grievance Redressal Mechanism for GST Portal 39/13/2018-GST, dated 3-4-2018 1065
4.   Recovery of wrongly availment of CENVAT Credit – Inadmissible of Transitional Credit – Reg 42/16/2018-GST, dated 13-4-2018 1067
5.   Clarifications on refund related issues – Reg 45/19/2018-GST, dated 30-5-2018 1069
6.   Recovery of wrongly availment of CENVAT Credit – inadmissible of Transitional Credit-Reg 58/32/2018-GST, dated 4-9-2018 1072
7.   Central Goods and Services Tax (Amendment) Act, 2018 – Clarification regarding section 140(1) of the CGST Act, 2017 – Regarding 87/06/2019-GST, dated 2-1-2019 1073
8.   Input Tax Credit (ITC) – Transfer of ITC in case of death of sole proprietor – Clarification

 

 

 96/15/2019-GST, dated 28-3-2019. 1074
9.   Restriction in availment of ITC 123/42/2019-GST, dated
11-11-2019.		 1075
10. Issuance of SCNS in time bound Manner Instruction No. 02/2021-22 IGST-Investigational Dated 22.09.2021 1078
11. Clarification in respect of certain GST related issues 160/16/2021-GST, dated 20-9-2021 1080
12. Recovery of demand and penalty against Fake invoices. 171/03/2022-GST, dated 6-7-2022 1083
13. Deposit of tax during the course of search, inspection or investigation – Regarding Instruction No. 1/2022-2023-GST-investigation dated 25-5-2022 1086
14. Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India v Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022 182/14/2022 dated 10-11-2022 1087
15. Clarification to deal with difference in ITC availed in GSTR-3B and GSTR-2A for FY 2017-2018 and 2018-2019. 183/15/2022-GST, dated 27-12-2022 1095
16. Clarification on ITC availability for transportation of goods to a place outside India 184/16/2022-GST, dated 27-12-2022 1098
17. Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period 195/07/2023-GST, dated 17.07.2023 1103
18. Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021 193/05/2023-GST, dated 17.07.2023 1100
4. Refund under GST 1107
1.   Manual filing and processing of refund claim on account of inverted duty structure. 24/24/2017-GST, dated 21-12-2017 1107
2.   Refund on UNI Agencies 43/18/2018-GST, dated 13-4-2018 1109
3.   Clarification on certain refund issues 59/33/2018-GST, dated 4-9-2018 1110
4.   Refund Claims filed by UIN 63/37/2018-GST, dated 14-9-2018 1113
5.   Clarification of certain refund issues 70/44/2018-GST, dated 26-10-2018 1115
6.   Refund of Compensation Cess 68/42/2018-GST, dated 5-10-2018 1116
7.   Cases where IGST refunds have not been granted due to claiming higher rate of Drawback OR where higher rate and lower rate were identical. 37/2018-Cus., dated 9-10-2018 1117
8.   Refund of IGST/Input Tax Credit 17/17/2017, dated 15-11-2017 1118
9.   Clarification on refund related issues 79/53/2018-GST, dated 31-12-2018 1119
10. Clarification on refund related issues under GST-Regarding. 94/13/2019-GST, dated 28-3-2019 1126
11. Fully electronic refund process through FORM GST RFD-01 and single disbursement. 125/44/2019-GST, dated 18-11-2019 1129
12. Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017. 161/17/2021-GST, dated 20-9-2021 1150
13. Procedure relating to sanction, post-audit and review of refund claims-Reg. Instruction No. 03/2022-GST, dated 14-6-2022 1153
14. Clarification on refund related Issues (Inverted duty structure) 181/13/2022-GST, dated
10-11-2022		 1157
15. Prescribes the manner of filing an application for refund by unregistered persons. 188/20/2022-GST, dated 27-12-2022 1158
16. Clarification on refund related issues 197/09/2023-GST, dated 17-7-2023 1161
5. Tax Deduction at Source 1165
1.   Guidelines for Deduction and Deposits of TDS 65/39/2018-DOR, dated 14-9-2018 1165
2.   Clarification on TCS liability under section 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction. 194/06/2023-GST, dated 17-7-2023 1167
6. Job Work under GST 1169
1.   Clarification on various provisions related to job work 38/12/2018,
dated 26-3-2018		 1169
2.   Job work in relation to food and food Products 206/18/2023-GST, dated 31.10.2023 1171
7. Electronic Way Bill 1172
1.   Additional Inspection of goods in Transit 41/15/2018-GST, dated 13-4-2018 1172
2.   Modification of Inspection of goods in conveyance 49/23/2018-GST, dated 21-6-2018 1175
3.   E-way bill in case of storing of goods in Godown transporter 61/35/2018-GST, dated 4-9-2018 1176
4.   Modifications of the procedure for inspection of conveyance for inspection of goods 64/38/2018-GST, dated 14-9-2018 1177
8. Export procedure 1179
1.   Removal of Goods from Customs warehouse and electronic sealing of goods 41/2018-Cus., dated 30-10-2018 1179
2.   Clarification on exports related issues 37/11/2018-GST, dated 15-3-2018 1179
3.   Allows of factory Stuffing and sealing of refer containers with perishables 13/2018-Cus., dated 30-5-2018 1184
4.   Export Procedure to Bangladesh 42/2018-Cus.-LC, dated
2-11-2018		 1185
5.   Transportation of goods to and from India through a foreign Territory-Reg. 14/2020-Cus dated 21-2-2020 1186
6.   Enabling export of Bangladesh goods to India by rail in closed containers 8/2022-Customs, dated 17-5-2022 1190
7.   Customs procedure for export of cargo in closed containers from ICDs to Bangladesh using inland waterways 17/2022-Customs, dated 9-9-22 1192
8.   Export of Services u/s 2(6)(iv) of the Act, 2017 202/14/2023/GST/27-10-2023 1195
9. Taxability of “Tenancy Rights” under GST 44/18/2018-GST, dated 2-5-2018 1198
10. Micro, Small and Medium Enterprises 1200
1.   Creation of Helpdesks for MSMEs F. No. 349/94/ 2017-GST (Pt), dated 1-11-2018 1200
2.   Applicability of MSMED Act, 2006 on ‘Works Contracts’-regarding F. No. 5/2(6) 2022/E-P&G/ Policy
(E-4020978, dated 4-1-2023		 1201
11. Input Service Distributors 1203
1.   Casual Taxable Person and Recovery of excess Input Tax Credit distributed by an Input Service distributor 71/45/2018-GST, dated 26-10-2018 1203
2.   Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons. 199/11/2023-GST, dated 17.07.2023 1204
3.   Clarification on taxability of share capital held in subsidiary company by the holding company 196/08/2023-GST, dated 17.07.2023
12. GST (Compensation to States) Act, 2017 1208
1.   Applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports – Regarding. 1/1/2017-Compensation Cess, dated
26-7-2017		 1208
2.   Notifications issued under GST Act, 2017 applicability to GST (Compensation States) Act, 2017 68/42/2018-GST, dated 5-10-2018 1210
3.   Clarification on refund related issues – Reg. 79/53/2018-GST, dated 31-12-2018 1210
13. GST on Education Sectors 1269
1.   Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs) 82/01/2019-GST
F. No. 354/428/ 2018-TRU, dated 1-1-2019		 1269
2.   Clarification on GST rate applicable on supply of food and beverage services by educational institution 85/04/2019-GST
F. No. 354/428/ 2018-TRU,
dated 1-1-2019		 1271
14. Demand and Recovery 1273
1.   Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation. 185/17/2022-GST, dated 27-12-2022 1273
2.   Clarification on treatment of statutory dues for taxpayers where proceedings are finalised under IBC, 2016 187/17/2022-GST, dated 27-12-2022 1277
3.   Clarification on charging of Interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST Credit and reversal thereof. 192/04/2023-GST, dated
17-07-2023		 1278
4.   Guidelines for initiation of recovery proceedings before three months from the date of service of demand. Instruction No. 1/ 2024-GST
[F. No. CBIC-20016/9/2024-GST/583],
dated 30-5-2024		 1280
15. E-Invoicing 1283
1.   Clarification on taxability of no claim bonus and applicability of e-invoicing 186/18/2022-GST, dated 27-12-2022 1283
2.   Clarification on issue pertaining to
e-invoice		 198/10/2023-GST, dated 17.07.2023 1285
3.   Action against non-issuance of e-invoice by notified class of taxpayers Instruction F. No. 2006/15/GST/2023, dated 18.10.2023 1286
16. C.B.I & C Circulars on account of GST Council meeting 1288
  1.   Reduction of Government Litigation –fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court.

GSTAT:- Rs. 20 lakh

High Court:- Rs. 1 crore

Supreme Court:- Rs. 2 crore

 207/01/2024-GST, dated 26-06-2024 1288
  2. Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. 04/2024 -CT, dated 05.01.2024 208/01/2024-GST, dated 26-06-2024 1291
  3.   Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered person 209/01/2024-GST, dated 26.06.2024 1293
  4.   Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit 210/01/2024-GST, dated 26-06-2024 1295
  5.   Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons

 

 211/01/2024-GST, dated 26.06.2024 1298
  6.   Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers 212/01/2024-GST, dated 26.06.2024 1300
  7.   Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company 213/01/2024-GST, dated 26.06.2024 1300
  8.   Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value 214/01/2024-GST, dated 26.06.2024 1304
  9.   Clarification on taxability of salvage/wreck value earmarked in the claim assessment of the damage caused to the motor vehicle 215/01/2024-GST, dated 26.06.2024 1308
  10. Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/Extended Warranty, in furtherance to Circular No. 195/07/2023-GST, dated 17.07.2023 216/01/2024-GST, dated 26.06.2024 1311
  11. Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement 217/01/2024-GST, dated 26.06.2024 1314
  12. Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person 218/01/2024-GST, dated 26.06.2024 1317
  13. Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017 219/01/2024-GST, dated 26.06.2024 1320
  14. Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors 220/01/2024-GST, dated 26.06.2024 1322
  15. Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India (NHAI) in Hybrid Annuity Mode (HAM) model 221/01/2024-GST, dated 26.06.2024 1326
  16. Clarification on time of supply of services of spectrum usage and other similar services under GST 222/01/2024-GST, dated 26.06.2024 1328
  17. Amendment in Circular No. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder 223/01/2024-GST, dated 10.07.2024
  18. Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. 224/01/2024-GST, dated 11.07.2024 1331
  19. Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons. 225/01/2024-GST, dated 11.07.2024 1334
  20. Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports– 226/01/2024-GST, dated 11.07.2024 1339
  21. Processing of refund applications filed by Canteen Stores Department (CSD) 227/01/2024-GST, dated 11.07.2024 1342
  22. Clarifications regarding applicability of GST on certain services – reg. (As per 53rd GST Council meeting. 228/01/2024-GST, dated 15.07.2024 1344
  23. Clarification regarding GST Rates & Classification (Goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi 229/01/2024-GST, dated 15.07.2024 1348
  24. Clarification in respect of advertising services provided to foreign clients. 230/24/2024/GST, dated 11.09.2024 1350
  25. Clarification on availability of input tax credit in respect of demo vehicles. 231/25/2024/GST, dated 11.09.2024 1353
  26. Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India. 232/26/2024-GST, dated 11.09.2024 1356
  27. Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess. 233/27/2024-GST, dated 11.09.2024 1359
  28. Clarifications regarding applicability of GST on certain services 234/28/2024-GST, dated 11.10.2024 1360
  29. Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New Delhi 235/29/2024-GST, dated 11.10.2024 1364
  30. Clarification regarding the scope of “as is/as is, where is basis” mentioned in the GST Circulars issued on the basis of

recommendation of the GST Counciling its meetings

 236/30/2024-GST, dated 11.10.2024 1366
  31. Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017-reg 237/31/2024-GST, dated 15.10.2024 1367
  32. Clarification of various doubts related to Section 128A of the CGST Act, 2017. 238/32/2024-GST, dated 15.10.2024 1371
  33. Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017’–reg. 239/33/2024-GST, dated 04.10.2024 1385
  34. Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform 240/34/2024-GST, dated 31.12.2024 1388
  35. Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract 241/35/2024-GST, dated 31.12.2024 1389
  36. Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients 242/36/2024-GST, dated 31.12.2024 1392
  37. Clarification on various issues pertaining to GST treatment of vouchers

 

 243/37/2024-GST, dated 31.12.2024 1395
  38. Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding/re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer 244/01/2025-GST, dated 28.01.2025 1399
  39. Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding/re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer. 245/02/2025-GST, dated 28.01.2025 1399
  40. Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C 246/03/2025-GST, dated 30.01.2025 1405
  41. Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer. 247/04/2025-GST, dated 14.02.2025 1407

 

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