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Hand Book of GST – Procedure, Commentary & Rates

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Book Name Hand Book of GST – Procedure, Commentary & Rates
Author
Rakesh Garg & Sandeep Garg
Publisher Commercial Law Publishers
Edition 9th edn.    Sep. 2023
ISBN 9789356036130
Pages 1648
SKU: TG-CO-HBOGSTPCR Categories: , , , ,

Description

Hand Book of GST – Procedure, Commentary & Rates Authored by Rakesh Garg & Sandeep Garg – 9th edn.  Sep. 2023, ISBN: 9789356036130. Avail 27% off + free shipping. Dive deep into GST – Procedure, Commentary & Rates across 1648 pages! Publisher of the book is Commercial Law Publishers.

Contents

Content Page
About the Authors v
Preface vii
Abbreviations ix
Contents at a Glance xi
Table of Cases li
1.1 The Finance Act, 2023 (GST related extracts) A1-1
1.2 The CGST / IGST Amendment Act, 2023 A1-13
1.3 Recent Circulars A1-13
Chapter A2 Tariff Notifications under GST since 01 April 2020 A2-1
2.1 Tariff Notifications issued under CGST Act since 01 April 2020 A2-1
2.2 Tariff Notifications issued under IGST Act since 01 April 2020 A2-5
2.3 Tariff Notifications issued under Compensation Cess Act since 01 April 2020 A2-9
Chapter A3 Non-Tariff Notifications under GST since 01 April 2020 A3-1
3.1 Non-Tariff Notifications issued under CGST Act since 01 April 2020 A3-1
3.2 Non-Tariff Notifications issued under IGST Act since 01 April 2020 . A3-14
3.3 Non-Tariff Notifications issued under Compensation Cess Act since 01 April 2020 A3-15
Chapter A4 Orders under GST since 01 April 2020 A4-1
4.1 Orders for Removal of Difficulties under the CGST Act since 01 April 2020 A4-1
4.2 Orders issued under the CGST Act since 01 April 2020 A4-1
Chapter A5 Circular, clarifications, Instructions and Guidelines since 01 April 2020 A5-1
5.1 Circular and clarifications issued under CGST Act since 01 April 2020 A5-1
5.2 Circular and clarifications issued under IGST Act since 01 April 2020 . A5-6
5.3 Circular and clarifications issued under Compensation Cess Act since 01 April 2020 A5-6
5.4 Instructions, FAQ and Guidelines under the GST Act since 01 April 2020 A5-6
Chapter A6 Reverse Charge under GST A6-1
6.1 Reverse Charge in respect of goods under sec 9(3) of the GST Act and 5(3) of the IGST Act
6.2 Reverse Charge in respect of services under sec 9(3) of the GST Act and 5(3) of the IGST Act A6-3
6.3 Reverse Charge in respect of goods and services under sec 9(4) of the GST Act and 5(4) of the IGST Act A6-13
Chapter A7 Compliance due dates with extensions and Covid-19 related relaxations A7-1
I. Forms and due date extensions A7-1
7.1A Details of outward supplies of goods or services – Taxpayers with annual aggregate turnover more than INR1.5 crore – Monthly – Form GSTR–1 A7-2
7.1B Details of outward supplies of goods or services – Taxpayers with annual aggregate turnover upto INR 1.5 crore – Quarterly –Form GSTR–1 A7-5
7.1C Details of outward supplies of goods or services – Monthly – Other than QRMP Scheme – Form GSTR–1 – W.e.f. 01.01.2021 A7-7
7.1D Details of outward supplies of goods or services – QRMP Scheme- Form GSTR–1 or IFF – W.e.f. 01.01.2021 A7-8
7.2 Details of inward supplies of goods or services – Form GSTR–2 A7-8
7.2A Payment of tax under proviso to sec 39(7) in Form GST PMT-06 A7-8
7.3 Monthly return – Form GSTR–3 A7-9
7.4 Monthly return– Form GSTR–3B A7-9
7.4A Form GSTR-3B – Quarterly return – QRMP Scheme under Rule 61(1) A7-13
7.5 Return for person opting for composition levy–Form GSTR–4 A7-14
7.6 Return for non-resident taxable person – GSTR-5 A7-14
7.7 Monthly details of supplies of online information and database access or retrieval services (OIDAR) by a person located outside India made to non-taxable persons in India – Form GSTR–5A A7-15
7.8 Monthly return for input service distributor – Form GSTR-6 A7-15
7.9 Return by TDS deductor – Form GSTR-7 A7-17
7.10 Return by e-commerce operator – Form GSTR-8 A7-18
7.11 Annual return – Form GSTR-9, GSTR-9A & GSTR-9C A7-19
7.12 Final return (registration cancellation) – Form GSTR-10 A7-19
7.13 Intimation to pay tax under sec 10 (composition levy) (persons registered under erstwhile law migrating on the appointed day) – Form GST CMP–01 A7-20
7.13A Intimation to pay tax under sec 10 (composition levy) [composite suppliers and service providers exercising option to pay tax under notification no. 2/2019-CT(R) dt 07.03.2019] – Form GST CMP–02 A7-20
7.14 Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day) – Form GST CMP–03 A7-20
7.15 Quarterly statement under composition levy – Form CMP-08 A7-21
7.16 Declaration for claim of input tax credit under sec 18(1) by a person who has applied for registration within 30 days from the date of his liability – Form GST ITC–01 A7-21
7.17 Details of goods/capital goods sent to job worker and received back from job worker – Form GST ITC–04 A7-22
7.18 Application for enrolment of taxpayers registered in erstwhile laws and migrating in the GST– Form GST REG–26 A7-23
7.19 Person registered under any of the erstwhile laws, who is not liable to be registered under GST Act; application of cancellation – Form GST REG–29 A7-23
7.20 Transitional ITC/stock statement by the migrant taxpayers – Form GST TRAN–01 A7-23
7.21 Statement of details for supplies of goods effected during the tax period – Form GST TRAN–02 A7-24
7.22 Rectification of mistakes in the Returns for FY 2017-18 A7-24
7.23 QR Code on B2C Invoices A7-24
II. Covid-19 Related Relaxations A7-25
1. The Taxation & Other Laws (Relaxation of certain Provisions) Act, 2020 dated 29 Sept. 2020 w.e.f. 31 March 2020 – Insertion of new sec 168A A7-25
2. N. No. 30/2020–CT dated 3 April 2020 – CGST Rules (Fourth Amendment), 2020 . A7-25
3. N. No. 35/2020–CT dated 3 April 2020 w.e.f. 20 March 2020 A7-26
N. No. 40/2020–CT dated 5 May 2020, A7-26
N. No. 47/2020–CT dated 9 June 2020 w.e.f. 31 May 2020, A7-26
N. No. 55/2020-CT dated 27 June 2020, A7-26
N. No. 65/2020–CT dated 1 Sept. 2020, A7-26
N. No. 66/2020–CT dated 1 Sept. 2020, A7-26
N. No. 91/2020–CT dated 14 Dec. 2020 w.e.f. 1 Dec. 2020 A7-26
3A. N. No. 14/2021–CT dated 1 May 2021 w.e.f. 15 April 2021 read with No. 24/2021–CT dated 1 June 2021 w.e.f. 30 May 2021 . A7-27
3B. N. No. 13/2022–CT dated 5 July 2022 w.e.f. 01 March 2020 A7-28
4. Notification No. 51/2020-CT dated 24 June 2020 (substituting No. 31/2020–CT dated 3 April 2020) w.e.f. 20 March 2020 A7-29
5. Removal of Difficulties Order No. 01/2020-CT dated 25 June 2020 A7-30
6. Other Covid Related Notifications in respect of extension of due dates or waiver of late fee A7-30
7. Circulars issued for clarifications A7-32
8. Supreme Courts Orders A7-32
Chapter A8 Non-creditable goods/services and supplies (Blocked Credits) A8-1
Non creditable goods/services/supplies – Blocked Credits A8-1
Chapter A9 Interest, penalties and offences A9-1
9.1 Interest under GST A9-1
9.1.1 Interest payable by the person A9-1
9.1.2 Interest payable to the person A9-2
9.2 Penalties under GST A9-2
9.3 Offences under GST A9-7
9.3.1 Nature of acts regarded as offences (Sec 132) A9-7
9.3.2 Quantum of punishment for offences stated in Para 9.3.1 (Sec 132) A9-8
Chapter A10 State Codes A10-1
10.1 Code wise A10-1
10.2 Alphabetical list A10-3
Chapter A11 Port Codes A11-1
Chapter A12 SEZ – List of Services recognized for authorised operations A12-1
Chapter A13 Online money gaming A13-1
13.1 Background . A13-1
13.1.1 Supplies in casinos, horse racing and online gaming – Recommendation A13-1
13.1.2 Changes in taxability of actionable claim A13-1
13.1.3 Broad objective of legislative changes A13-2
13.2 Legislative Changes A13-2
13.2.1 Amendment Acts A13-2
13.2.2 Effective date A13-2
13.2.3 Amendment in Sec 2 of the CGST Act A13-2
13.2.4 Amendment in Sec 2 of the IGST Act A13-3
13.2.5 Amendment in Para 6 of Schedule III of the CGST Act A13-4
13.2.6 Amendment of Sec 24 of the CGST Act A13-4
13.2.7 Amendment of 5 of the IGST Act A13-4
13.2.8 Amendment of 10 of the IGST Act A13-4
13.2.9 Insertion of new section 14A of the IGST Act A13-5
13.3 Analysis A13-5
13.3.1 What is ‘online money gaming’ A13-6
13.3.2 Specified actionable claims – Whether ‘goods’ or ‘services’ A13-6
13.3.3 Scope of Supply [Schedule III to the GST Act] A13-6
13.3.4 Who is a supplier, and the taxable person? A13-6
13.3.5 Whether recipient of supplier (winner of bet) is liable to pay tax? A13-7
13.3.6 Place of supply A13-7
13.3.7 Valuation A13-7
13.3.8 Rates of tax A13-8
13.3.9 Registration A13-8
13.3.10 Supply by persons located outside India A13-9
13.3.11 Valuation of imports (supply by persons located outside India) A13-9
PART – B COMMENTARY
Chapter B1 GST – A Preamble B1-1
1.1 What is GST and why GST? B1-1
1.2 Main indirect taxes or duties in India pre-GST B1-1
1.3 101st Constitutional Amendment B1-3
1.3.1 Statement of objects and reasons B1-3
1.3.2 Insertion of new Article 246A – Simultaneous powers to levy GST B1-4
1.3.3 Insertion of new Article 269A – Levy of integrated GST B1-4
1.3.4 Distribution of IGST and CGST B1-5
1.3.5 Creation of the GST Council – Article 279A B1-5
1.3.6 Other amendments in the Constitution B1-6
1.3.7 Supreme Court on the Constitutional amendments B1-6
1.4 Features of Indian GST B1-7
1.5 Taxes or duties subsumed in GST B1-10
1.5.1 Taxes or duties subsumed in GST B1-10
1.5.2 Taxes or duties not subsumed in GST B1-11
1.5.3 Special status of tobacco and its products B1-12
1.6 Meetings of the GST Council and its conclusions B1-12
1.7 Administration of GST B1-13
1.7.1 Officers under the Act [Sec 3] B1-13
1.7.2 Appointment of officers [Sec 4] B1-14
1.7.3 Powers of officers [Sec 5] B1-15
1.7.4 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances [Sec 6] B1-17
Chapter B2 Steps to determine liability under GST and key definitions B2-1
2.1 In order to determine whether a person is liable to pay GST B2-1
2.2 Definitions relating to Goods, Services, Business, etc. B2-2
2.2.1 Goods B2-2
2.2.2 Actionable claim B2-3
2.2.3 Securities B2-4
2.2.4 Money B2-6
2.2.5 Input B2-6
2.2.6 Services B2-6
2.2.7 Input service B2-7
2.2.8 Capital Goods B2-7
2.2.9 Voucher B2-8
2.2.10 Business B2-8
2.2.11 Manufacture B2-11
2.2.12 Job work B2-11
2.2.13 Works contract B2-11
2.2.14 Electronic commerce B2-12
2.2.15 Deemed Exports B2-12
2.4.15A Virtual digital asset [Sec 2(117A)] B2-12
2.2.16 Online information and database access or retrieval services B2-12
2.3 Definitions relating to Person (Supplier, Recipient, etc.) B2-13
2.3.1 Person B2-13
2.3.2 Taxable person B2-14
2.3.3 Registered person B2-14
2.3.4 Non-resident taxable person B2-14
2.3.5 Casual taxable person B2-14
2.3.6 Supplier B2-15
2.3.7 Recipient B2-15
2.3.8 Principal B2-16
2.3.9 Agent B2-16
2.3.10 Agriculturist B2-16
2.3.11 Business vertical B2-17
2.3.12 Electronic commerce operator B2-17
2.3.13 Input Service Distributor (ISD) B2-18
2.3.14 Special Economic Zone developer B2-18
2.3.15 Intermediary B2-19
2.3.16 Non-taxable online recipient B2-19
2.4 Definitions relating to Supply, Export, Import, etc. B2-20
2.4.1 Supply B2-20
2.4.2 Taxable supply B2-20
2.4.3 Non-taxable supply B2-20
2.4.4 Exempt supply B2-20
2.4.5 Intra-State supply of goods B2-20
2.4.6 Intra-State supply of services B2-21
2.4.7 Continuous supply of goods B2-21
2.4.8 Continuous supply of services B2-21
2.4.9 Inward supply B2-21
2.4.10 Outward supply B2-22
2.4.11 Composite supply B2-22
2.4.12 Mixed supply B2-22
2.4.13 Principal supply B2-22
2.4.14 Zero rated supply B2-23
2.4.15 Place of supply B2-23
2.4.16 Export of goods B2-23
2.4.17 Export of services B2-23
2.4.18 Import of goods B2-23
2.4.19 Import of services B2-23
2.4.20 Customs frontiers of India B2-24
2.4.21 Special Economic Zone B2-24
2.4.22 Continuous journey B2-24
2.4.23 Removal of goods B2-24
2.4.23 Online gaming and online money gaming [Sec 2(80A), (80B)] B2-24
2.5 Definitions relating to place, address, location, etc. B2-24
2.5.1 Principal place of business B2-24
2.5.2 Place of business B2-25
2.5.3 Location of the supplier of services B2-25
2.5.4 Location of the recipient of services B2-26
2.5.5 Fixed establishment B2-26
2.5.6 Usual place of residence B2-27
2.5.7 Address on record B2-27
2.5.8 Address of delivery B2-27
2.6 Definitions relating to Computation of Turnover, Tax, etc. B2-28
2.6.1 Consideration B2-28
2.6.2 Aggregate turnover B2-30
2.6.3 Turnover in a State B2-31
2.6.4 Output tax B2-32
2.6.5 Input tax B2-32
2.6.6 Input tax credit B2-32
2.6.7 Market value B2-33
2.6.8 Tax period B2-33
2.7 Definitions relating to State, Territory, Government, etc. B2-33
2.7.1 Government B2-33
2.7.2 Local authority B2-33
2.7.3 State B2-33
2.7.4 Union Territory B2-34
2.7.5 India B2-34
Chapter B3 Supply – Meaning and Scope B3-1
Introduction B3-1
3.1 Meaning of supply B3-1
3.1.1 Meaning of the term “supply” B3-1
3.1.2 Scope of the “supply” B3-2
3.1.3 Constituents of the term “supply” B3-3
3.2 Supply without consideration – Schedule I B3-5
3.3 Whether activity/[transaction] is “supply of goods” or “supply of service” – Sec 7(1A) read with Schedule II B3-9
3.3.1 Transfer of ‘titles’ or ‘right to use’ in goods B3-9
3.3.2 Lease or letting of land or building B3-10
3.3.3 Treatment or process to another person’s goods B3-10
3.3.4 Transfer of business assets B3-11
3.3.5 Renting of immovable property B3-13
3.3.6 Construction of complex etc. B3-15
3.3.7 Temporary transfer of Intellectual Property Right (IPR) B3-16
3.3.8 Development, design, etc. of IT software B3-18
3.3.9 Refrainment, tolerance an act, etc. B3-19
3.3.10 Transfer of the right to use goods B3-23
3.3.11 Works contract B3-24
3.3.12 Supply of food and beverage B3-25
3.3.13 Supply of goods by an unincorporated association B3-27
3.4 Activities or transactions which shall be treated neither as supply of goods nor as supply of services – Sec 7(2) read with Schedule III B3-28
3.5 Powers of the government in respect of supply B3-35
3.6 Activities amongst the group entities and related persons B3-37
3.6.1 Supply of good/services from HO to branches and inter-branches of the same PAN – Cross Charge B3-37
3.6.2 Supply between the joint venture/AOP and members thereof B3-39
3.6.3 Reimbursement of expenses from Foreign H.O. to Liaison Office in India B3-40
3.6.4 Salary paid by the project office in India to expat employees B3-41
3.6.5 Salary paid to the employees on deputation B3-42
3.6.6 Sharing of administration and establishment expenses by group companies B3-42
3.6.7 Recovery of expenditure from employees B3-43
3.6.8 Notice pay recovered by the employer B3-45
3.6.9 Remuneration paid to the partners B3-45
3.6.10 Facilities/Perks provided by employer to employee B3-45
3.6.11 Share capital held in subsidiary company by the parent company . B3-46
3.7 Discount, promotion, returns and warranty B3-46
3.7.1 Discount and various sales promotion offers B3-46
3.7.2 Discount and incentive received from third party B3-49
3.7.3 Supply of free samples, promotional goods, etc. B3-49
3.7.4 Supply of goods and services under warranty B3-49
3.7.5 Return of time expired goods B3-51
(A) Return of time expired goods to be treated as fresh supply B3-51
(B) Return of time expired goods by issuing credit note B3-52
3.7.6 Other FAQs B3-53
3.8 Other activities – Whether supply? B3-54
3.8.1 Supply by an individual, who is not engaged in business B3-54
3.8.2 Disposal of scrap vehicles B3-54
3.8.3 Sale of Fixed Assets B3-54
3.8.4 Treatment of supply by an artist in various States and supply of goods by artists from galleries B3-54
3.8.5 Transfer of tenancy rights (Pagdi) B3-55
3.8.6 Forfeiture of reward points B3-55
3.8.7 Supply of redeemable gift card/voucher B3-55
3.8.8 Supply of electric energy through generator B3-56
3.8.9 Charitable activities B3-56
3.8.10 Receipt of prize money in horse races by the owners of horses B3-57
3.8.11 Transfer of fastened assets by tenant at the time of vacating premises B3-57
3.8.12 Sale of standing live trees B3-57
3.8.13 Write-off of unclaimed security deposit B3-58
3.8.14 Financial assistance from the Government B3-58
3.8.14A Services provided by University to its affiliated colleges B3-58
3.8.15 Taxability of No Claim Bonus offered by Insurance companies B3-58
3.8.16 Revenue sharing agreement and sharing of expenditure B3-59
3.8.17 Supplies in casinos, horse racing and online gaming B3-60
3.9 Composite or mixed supply B3-60
3.9.1 Composite supply B3-60
3.9.2 Mixed supply B3-61
3.9.3 Taxability of Composite and Mixed supply B3-62
3.9.4 Difference between composite supply and mixed supply B3-62
3.9.5 Composite supply vs. Individual supply – “Supply in conjunction with each other” B3-62
3.9.6 Circulars and case laws on various activities B3-64
3.9.6.1 Printing Contracts B3-64
3.9.6.2 Bus body building B3-65
3.9.6.3 Supply and installation of Fire Control or Radar Systems at Ship B3-65
3.9.6.4 Tyre retreading B3-66
3.9.6.5 Servicing of cars and vehicles B3-66
3.9.6.6 AMC of machine B3-66
3.9.6.7 Supply of Desktop, Monitor, Keyboard, Mouse at a single price B3-67
3.9.6.8 Supply of UPS and battery B3-67
3.9.6.9 EPC contracts B3-67
3.9.6.10 Supply, installation and maintenance of LED Lights B3-68
3.9.6.11 Supply, installation and fixing of Furniture or Data Centre B3-69
3.9.6.12 Renting of Cinema Theatre along with facilities, e.g., water & electricity B3-69
3.9.6.13 Supply of equipments without consideration, with the condition of purchase of reagents, etc. only from the supplier. B3-70
3.9.6.14 Cleaning services to railways B3-71
3.9.6.15 Conduct of examination B3-71
3.9.6.16 Composite supplies of printing and selling of space B3-71
3.9.6.17 Freight and coal beneficiation & loading charges B3-72
3.9.6.18 Job charges alongwith packing material B3-72
3.9.6.19 Supply of Access Card B3-72
3.9.6.20 Supply of sale of space in print media along with designing B3-73
3.9.6.21 Refining of old gold jewellery along with testing B3-73
3.9.6.22 Supply of Grated Supari, Lime and Tobacco in a single pack B3-73
3.9.6.23 ‘Take or Pay’ charges . B3-73
3.9.6.24 Supply of cooking gas along with property management services B3-74
3.9.6.25 Printing of Pattadar Pass Book cum Title Deed B3-74
3.9.6.26 Administering Covid and other Vaccines B3-74
3.9.6.27 Supply of pencil with sharpener B3-74
3.9.6.28 Allotment of additional parking space to the flat buyer B3-75
3.9.6.29 Preferential location charges (PLC) – Long term lease B3-75
Chapter B4 Time of Supply B4-1
4.1 Time of supply of goods – when taxable B4-1
Introduction B4-1
4.1.1 Time of supply of goods subject to forward charge B4-1
4.1.2 Time of supply of goods subject to reverse charge B4-5
4.1.3 Time of supply of goods subject to reverse charge u/s 9(4) in case of Promoter in the Real Estate industry: B4-6
4.1.4 Time of supply of vouchers (goods), by whatever named called B4-6
4.1.5 Supply relating to interest, late fee or penalty B4-7
4.1.6 Where time of supply could not be determined in accordance with earlier provisions B4-7
4.1.7 FAQs in respect of time of supply of goods B4-7
4.2 Time of supply of services – when taxable B4-8
4.2.1 Time of supply in case of services subject to forward charge B4-8<
4.2.2 Time of supply in case of transfer of development rights (TDR) or F.S.I. or Upfront lease B4-12
4.2.3 Time of supply of services subject to reverse charge B4-13
4.2.4 Time of supply of services subject to reverse charge u/s 9(4) in case of Promoter in the Real Estate industry: B4-14
4.2.5 Time of supply of vouchers (services), by whatever named called B4-14
4.2.6 Special provision in relation to the “associated enterprises” B4-14
4.2.7 Supply relating to interest, late fee or penalty B4-15
4.2.8 Where time of supply could not be determined in accordance with earlier provisions B4-15
4.3 Change in rates of tax – Goods or Services B4-15
4.3.1 Time of supply of services in case of change in rate of tax (CRT) of supply of services – To summarize B4-15
4.3.2 Time of supply of goods in case of change in rate of tax (CRT) of supply of goods – To summarize – w.e.f. 15 /td>
Nov. 2017 (other than composition tax payers) B4-16
Chapter B5 Value of Supply B5-1
5.1 Value of supply B5-1
5.1.1 Value of taxable supply for levy of GST B5-1
(A) Transaction value B5-2
(B) Price is the sole consideration B5-2
C) Transaction value shall include value of scrap/by-products retained by job worker: B5-3
5.2 Value of supply – Inclusions and Exclusions B5-3
5.2.1 Inclusion of amounts while determining transaction value B5-3
5.2.2 Exclusion of discounts while determining transaction value B5-7
5.3 Reference to Valuation Rules B5-8
5.3.1 When is a person required to refer the Valuation Rules? B5-8
5.3.2 Value of supply where supply is for a consideration not wholly in money – Rule 27 of the GST Rules B5-8
5.3.3 Value of supply taking place between related persons or the distinct persons (inter-unit supply) – Rule 28 B5-10
5.3.4 Value of supply of goods made or received through an agent – Rule 29 B5-10
5.3.5 Residual manner of valuation prescribed in Rules 30 & 31 B5-11
5.4 Valuation Rules for specified Services B5-11
5.4.1 Power to specify manner through Valuation Rules B5-11
5.4.2 Value of supply in case of lottery, betting and gambling – Rule 31A B5-11
5.4.3 Foreign currency & money changing [Rule 32(2)] B5-12
5.4.4 Booking of air tickets by travel agents [Rule 32(3)] B5-13
5.4.5 Life insurance business [Rule 32(4)] B5-13
5.4.6 Margin Scheme – Dealing in second hand goods [Rule 32(5)] B5-14
5.4.7 Other supplies as specified below [Rule 32(6), (7), 32A] B5-15
5.4.8 Supply of old and used motor vehicle B5-16
5.4.9 Value of supply of TDR, FSI etc. B5-17
5.4.10 Value of supply in the case of complex construction service B5-18
5.4.11 Value of supply in the case of solar system installation contracts B5-18
5.4.12 Supplies in casinos, horse racing and online gaming B5-19
5.5 Value of supply of services in case of pure agent B5-19
5.5.1 Meaning of the term “pure agent” B5-19
5.5.2 Conditions for exclusion of expenses incurred by pure agent B5-19
5.5.3 Illustration and case laws B5-19
5.6 Other Rules B5-22
5.6.1 Exchange rate of currency, other than INR – Rule 34 B5-22
5.6.2 Value of supply is inclusive of GST – Rule 35 B5-23
5.6.3 Proportion of value attributable to different States or Union territories – Rule 3 to 9 of the IGST Rules: B5-23
5.6.4 FAQs in respect of value of supply B5-23
Chapter B6 Concept of IGST – Inter-State Supply, Intra-State Supply, Import & Export B6-1
6.1 Key definitions B6-1
6.1.1 Export of goods B6-1
6.1.2 Export of services B6-1
6.1.3 Import of goods B6-2
6.1.4 Import of services B6-2
6.1.5 Customs frontiers of India B6-2
6.1.6 Special Economic Zone B6-2
6.1.7 Deemed Exports B6-2
6.1.8 India B6-3
6.2 IGST model for inter-state transactions B6-3
6.2.1 Features of the “IGST” mechanism B6-3
6.2.2 Inter-state supplies vs. Intra-state supplies B6-4
6.2.3 Supplies in territorial water [Sec 9 of the IGST Act] B6-6
6.3 Import of goods and services B6-6
6.3.1 Import of goods B6-6
6.3.2 Import of services B6-6
6.3.3 Sale of goods by SEZ unit to DTA Unit – Procedure B6-7
6.3.4 Taxability of goods imported under lease B6-7
6.3.5 Goods sold before customs frontier at Duty Free Shops and bonded Warehouse B6-8
6.3.6 High seas sale of goods B6-9
6.3.7 GST on supply where goods do not enter Indian Territory B6-10
6.4 Zero rated supply B6-10
6.4.1 Meaning of zero-rated supply B6-10
6.4.2 Eligibility of input tax credit or refund on zero-rated supply B6-11
6.5 Export of goods and services, Deemed Export & Penultimate Export B6-12
6.5.1 Export of goods B6-12
6.5.2 Supplies in territorial waters (sec 9 of the IGST Act) B6-13
6.5.3 Export of services B6-13
6.5.4 Deemed export B6-15
6.5.5 Penultimate export B6-16
6.5.6 Export of goods through Indian Manufacturer B6-18
6.5.7 Goods sent/taken out of India for exhibition or on consignment basis for export promotion – Procedure, Invoicing and Refund B6-18
6.6 Supply of goods and/or services to SEZ unit/developer B6-21
Chapter B7 Place of supply B7-1
7.1 Determination of place of supply (POS) of goods and services B7-1
7.2 Determination of POS of goods other than supply of goods imported into, or exported from India [Sec 10 of the IGST Act] B7-1
(A) Involves movement of goods B7-1
(B) Three or more parties – “Bill To Ship To” B7-3
(C) Supply does not involve movement of goods B7-4
(D) Goods are assembled or installed at site B7-5
(E) Goods are supplied on board a conveyance B7-5
(F) Where POS of goods cannot be determined B7-6
7.3 Determination of place of supply (POS) of goods imported into, or exported from India [Sec 11 of the IGST Act] B7-6
7.4 Place of supply (POS) of services [Where location of supplier of service and location of the recipient of service (both) are in India (Sec 12 of IGST Act)] B7-8
7.4.1 General provision – Sec 12(2) [other than sec 12(3) to 12(14)] of the IGST Act B7-8
7.4.2 Specific provisions – Sec 12(3) to 12(14) of the IGST Act B7-8
7.5 Place of supply (POS) of services [Where location of supplier or location of the recipient is outside India (Section 13)] B7-20
7.5.1 General provision- Sec 13(2) [other than sec 13(3) to 13(13)] of the IGST Act B7-20
7.5.2 Specific provisions – Sec 13(3) to (13) of IGST Act B7-20
7.5.2.1 Performance based services in respect of goods where either the supplier or the recipient is located outside India B7-20
7.5.2.2 Performance based services supplied to an individual – Sec 13(3)(b) B7-23
7.5.2.3 In relation to immovable property – Sec 13(4) B7-25
7.5.2.4 Admission to or organization of event etc. – Sec 13(5) . B7-26
7.5.2.5 Banking, Intermediary and hiring services – Sec 13(8) B7-27
7.5.2.6 Transportation of goods – Sec 13(9) B7-34
7.5.2.7 Passenger transportation service – Sec 13(10) B7-34
7.5.2.8 Services on board a conveyance – Sec 13(11) B7-35
7.5.2.9 Online information and database access or retrieval services – Sec 13(12) B7-35
7.5.2.10 Residual Powers of the Central Government – Sec 13(13) B7-37
7.6 Transfers of goods/services to branch/agent B7-39
Chapter B8 Levy, Rates and Exemptions B8-1
8.1 Levy and collection of GST (Incidence of Tax) u/s 9(1) & 9(2) of the GST Act and u/s 5(1) & 5(2) of the IGST Act B8-1
8.2 Levy of Compensation Cess B8-3
8.3 Rates of GST in India B8-3
8.4 Exemptions and exempt supplies B8-4
8.4.1 Power to grant exemption B8-4
8.4.1A Exemptions through separate Enactment B8-6
8.4.2 Meaning of exempted supply B8-6
8.4.3 Meaning of non-taxable supply B8-6
8.5 Non-taxable persons B8-7
8.5.1 Who is a taxable person? B8-7
8.5.2 Agriculturist B8-8
8.6 Zero rated supply and export of goods and services B8-8
8.7 Supply of old and used motor vehicle B8-8
Chapter B9 Reverse Charge and Deemed Suppliers under section 9(5) B9-1
9.1 Reverse charges u/s 9(3) of the GST Act and 5(3) of the IGST Act B9-1
9.1.1 Reverse charge in respect of goods under the CGST/SGST/IGST Act B9-2
9.1.2 Reverse charge in respect of services under the CGST/SGST/IGST Act B9-4
9.1.2.1 Goods transport agency (GTA) B9-5
9.1.2.2 Advocate including Senior Advocate and Arbitral Tribunal B9-8
9.1.2.3 Sponsorship
9.1.2.5 Renting of immovable property services by Government B9-13
9.1.2.6 Renting of residential dwelling to a registered person B9-15
9.1.2.7 Transfer of Development Rights (TDR), FSI, Long term lease, etc. B9-16
9.1.2.8 Services by director B9-18
9.1.2.9 Insurance agent B9-19
9.1.2.10 Recovery agent B9-19
9.1.2.11 Author, music composer, photographer, artist, or the like B9-20
9.1.2.12 Members of Overseeing Committee constituted by the RBI B9-21
9.1.2.13 Services supplied by Individual Direct Selling Agents (DSAs) B9-22
9.1.2.14 Services provided by business facilitator (BF) B9-22
9.1.2.15 Services provided by an agent of business correspondent (BC) B9-23
9.1.2.16 Security services (Supply of security personnel) B9-24
9.1.2.17 Renting of a motor vehicle B9-24
9.1.2.18 Lending of securities under Securities Lending Scheme of SEBI B9-26
9.1.3 Reverse charge in respect of services only under the IGST Act (in addition to services specified in Para 9.1.2 above) B9-27
9.1.3.1 Service supplied by a person located in a non-taxable territory B9-27
9.1.3.2 Transportation of goods by a vessel from outside India up to the customs station – Service supplied by a person located in a non-taxable territory B9-28
9.2 Reverse Charges u/s 9(4) of the GST Act and 5(4) of the IGST Act B9-30
9.2.1 Applicability of reverse charge on receipts from unregistered suppliers B9-30
9.3 Specified e-commerce operators – Deemed suppliers u/s 9(5) of the GST Act and 5(5) of the IGST Act B9-35
Chapter B10 Composition levy B10-1
10.1 Scope and features of the composition levy B10-1
10.2 Important definitions in this Chapter B10-1
10.2.1 Meaning of Aggregate Turnover B10-1
10.2.2 Meaning of “Turnover in the State or in UT” B10-3
10.3 Applicability of Composition Levy B10-3
10.3.1 “Supplier of Goods + Certain Services up to specified amount” B10-3
10.3.2 Supplier of specified service B10-6
10.3.3 Composite suppliers and service providers other the specified in the previous Paras B10-6
10.3.4 Composition/Regular scheme for Bricks Manufactures/Traders B10-8
10.3.5 Composition levy – Eligibility and Computation of Tax – A Summary B10-10
10.4 Conditions and Restrictions for opting Composition Levy B10-11
10.4.1 Eligibility and general conditions B10-11
10.4.2 Additional Conditions and restrictions under Rule 5 B10-12
10.5 Intimation for the composition levy and Effective date B10-13
10.5.1 Opting for the composition at the time of registration B10-13
10.5.2 Opting for the composition after the date of registration B10-13
10.5.3 Effective date of Composition levy B10-14
10.5.4 No need to intimate every year [Rule 5(2)] B10-14
10.6 ITC on switch over to/from composition levy B10-14
10.6.1 Reversal of ITC where the taxable person switches over from regular method to composition levy B10-14
10.6.2 Eligibility of the ITC where a taxable person paying tax under composition levy, starts paying tax under regular method B10-15
10.7 Validity of the composition levy and Procedure B10-16
10.7.1 Validity of composition levy B10-16
10.7.2 Intimation for withdrawal B10-16
10.7.3 Contravenes the provisions of the Act B10-16
10.7.4 Effective date of withdrawal B10-17
10.7.5 Filing of details of stock and others B10-17
10.8 Cancellation of permission or registration B10-17
Chapter B11 Input tax credit (ITC) B11-1
11.1 Meaning of input tax credit (ITC) and related terms B11-1
11.2 Eligibility and Conditions for claiming of input tax credit (ITC) [Sec 16 of the GST Act] B11-2
11.2.1 Conditions for claiming ITC B11-4
(A) He is in possession of any of the following document B11-4
(AA) Details of invoice is furnished in GSTR-1 by the counterparty supplier B11-5
(B) The registered person has received the goods and/or services B11-6
(BA) ITC is not restricted under sec 38 B11-7
(C) Payment of output tax by the supplier B11-7
(D) He has furnished the GST Return under sec 39 B11-10
(E) Failure to pay consideration (with tax) to supplier within 180 days B11-10
(F) No ITC on the amount of ‘depreciation on the tax component’ B11-12
(G) Overall time limit for claiming ITC [Sec 16(4)] B11-12
11.2.1A Can a person claim ITC of CGST/SGST paid or incurred in other State B11-16
11.2.1B Availment of unmatched credit – Rule 36(4) B11-16
11.2.1C Difference in ITC availed in Form GSTR-3B as compared to that in Form GSTR-2A for 01.07.2017 to 31.12.2021 – How to deal B11-18
11.2.1D Clarification on various issues relating to applicability of demand and penalty provisions in respect of transactions involving fake invoices B11-18
11.2.2 Manner of claiming ITC [Sec 16(1)] B11-20
11.2.3 Utilization of credit B11-20
11.2.4 Claim of ITC in respect of invoices before registration B11-21
11.3 Eligibility and Conditions in claiming of input tax credit (ITC) [Sec 17 of the GST Act] B11-21
11.3.1 Restrictions in claiming ITC [Sec 17] B11-21
11.3.2 Banking Co., Financial Institutions and NBFC B11-39
11.3.3 Recovery of ITC wrongly taken . B11-40
11.4 Non-creditable goods or services (Blocked Credit) [Sec 17(5)] B11-40
11.4.1 Non-creditable goods or services B11-40
11.5 ITC in special circumstances [Sec 18 of the GST Act] B11-69
11.5.1 Eligibility for ITC on stock to a taxable person, who has applied for registration mandatorily for the first time B11-69
11.5.2 Eligibility for ITC on stock to a taxable person, who has applied for registration voluntarily under sec 25(3) B11-70
11.5.3 Eligibility for ITC on stock of a person who ceases to pay tax under composition levy and pays tax under regular scheme B11-70
11.5.4 Eligibility for ITC on stock where an exempt supply becomes taxable supply B11-71
11.5.5 Manner prescribed for claiming ITC in Para 11.5.1 to 11.5.4 above [Rule 40(1) of the GST Rules] B11-71
11.5.6 Eligibility of ITC where there is a change in the constitution of a registered taxable person B11-72
11.5.6A Eligibility of ITC in case Corporate Debtors under the Insolvency and Bankruptcy Code B11-76
11.5.6B Eligibility of ITC in case of death of registered taxable person (sole proprietor) B11-76
11.5.7 Payment equivalent to the ITC if the outward taxable supplies subsequently become exempt absolutely B11-76
11.5.8 Payment equivalent to the ITC where the taxable person switches over from regular scheme to composition scheme B11-77
11.5.9 Payment equivalent to the ITC where the registration is cancelled under sec 29 B11-78
11.5.10 Supply of capital goods on which ITC has been claimed earlier B11-78
11.5.11 Transfer of credit to other registered place of business within the same state B11-79
11.5.12 Merger of UT of “Daman and Diu” and “Dadra and Nagar Haveli” B11-79
11.6 Goods transferred for job-work [Sec 19 of the GST Act] B11-80
Chapter B12 Input service distributor (ISD) B12-1
12.1 Purpose and Concept of ISD B12-1
12.2 Meaning of ISD and Obligations B12-3
12.2.1 Who is input service distributor? B12-3
12.2.2 Obligations for registration and filing of return B12-4
12.2.3 Conditions/restrictions and procedure for distribution of credit [Sec 20(2) read with Rule 39 of the GST Rules] B12-4
12.2.4 Manner of distribution of credit [Sec 20(1) read with Rule 39 of GST Rules] B12-8
12.2.5 Manner of recovery of credit excess distributed B12-8
Chapter B13 Job Worker, Casual Taxable Person, Non-resident Taxable Person & Corporate Debtors B13-1
13A Job-worker B13-1
13A.1 Who is “job-worker” and “principal” B13-1
13A.1.1 Meaning of ‘job work’ and ‘job worker’ B13-1
13A.1.2 Significance of the term “Registered Person” B13-1
13A.1.3 Can the person also use his own goods during the process? B13-2
13A.1.4 Case laws and advance rulings B13-2
13A.1.5 Manner of Supply chain – A Graph: > B13-3
13A.2 Privileges available to the principal and restrictions B13-4
13A.2.1 Facilities to the principal and the job worker >B13-4
13A.2.2 ITC on inputs and capital goods sent for job work [Sec 19] B13-5
13A.2.3 Special conditions specified in sec 143 B13-5
13A.2.4 Supply of goods by the principal from the place of job worker B13-6
13A.2.5 Manner of dispatch and return prescribed in rule 45 of the GST Rules B13-7
13A.2.6 Supply of waste or scrap B13-7
13A.2.7 Documents for movement of goods B13-7
13A.2.8 Liability to issue invoice, determination of place of supply and payment of GST B13-9
13A.2.9 Availability of input tax credit to the principal and job worker B13-10
13A.3 Responsibilities of Job-worker B13-11
13A.3.1 Whether a job-worker is required to obtain registration? B13-11
13A.3.2 Whether goods, directly supplied from the job-worker’s premises, will be included in the aggregate turnover of job worker? B13-11
13A.3.3 If the principal and job-worker are located in difference states, will the service by job-worker be treated as inter-state supply? What is the threshold limit for registration? B13-11
13A.3.4 Valuation of job charges – Whether transaction value would include value of scrap/by-products retained by the job worker B13-12
13A.3.5 Recovery of damages or cost of destroyed tools by the job worker B13-12
13B Casual Taxable Person B13-13
13B.1 Who is casual taxable person? B13-13
13B.2 Registration by casual taxable person B13-13
13B.3 Exemption from registration to casual taxable person B13-14
13B.4 Returns by casual taxable person B13-14
13B.5 Refund to casual taxable person B13-14
13C Non-resident Taxable Person B13-15
13C.1 Who is non-resident taxable person B13-15
13C.2 Difference between casual taxable person and non-resident taxable person: B13-15
13C.3 Registration by non-resident taxable person B13-16
13C.4 Input tax credit by non-resident taxable person B13-16
13C.5 Returns by non-resident taxable person B13-16
13C.6 Refund to non-resident taxable person B13-16
13C.7 Registration by non-resident person vs. RCM by Indian Recipient: B13-17
13D Corporate Debtors under the Insolvency and Bankruptcy Code B13-17
13D.1 Notification No. 11/2020-CT, dated 21 March 2020 as substituted vide N. No. 39/2020-CT, dated 05 May 2020 B13-17
13D.2 Related Circulars B13-19
Chapter B14 E-commerce, TCS & supply of online data – special provisions B14-1
14.1 E-commerce B14-1
14.1.1 Meaning of ‘e-commerce’ B14-1
14.1.2 Omission of the term ‘Aggregator’ in the GST Act B14-2
14.1.3 Activities of the e-commerce operator [ECO] B14-2
14.1.4 Threshold limit for registration B14-3
14.1.5 When the ECO itself be deemed as supplier B14-4
14.1.6 Obligations of the ECO for supply of goods of unregistered persons and composition taxpayers B14-4
14.2 Collection of tax (TCS) by e-commerce operators B14-5
14.2.1 Rate of TCS B14-5
14.2.2 Applicability of TCS and its value B14-6
14.2.3 Multiple E-commerce Operators (ECO) in one transaction B14-7
14.3 Procedure for registration or cancellation and obligations of TCS B14-8
14.3.1 Registration B14-8
14.3.2 Obligations of the e-commerce operators B14-8
14.3.3 Claim of credit for the amount of TCS deposited by the ECO by the concerned supplier B14-9
14.3.4 Matching of details filed by the ECO with that of filed by the supplier B14-9
14.3.5 Powers of the proper officer to issue notice upon the ECO B14-10
14.3.6 Cancellation B14-11
14.3.7 Penalties on the ECO for defaults B14-11
14.3.8 Manner of issue of invoice B14-11
14.3.9 FAQ on TCS by CBIC (Extracts] B14-12
14.4 Special provision for payment of tax by a supplier of online information and database access or retrieval services (OIDAR) located outside India to specified person in the taxable territory . B14-14
14.4.1 Meaning of “online information and database access or retrieval services” [Sec 2(17) of the IGST Act] B14-14
14.4.2 Meaning of “non-taxable online recipient” B14-16
14.4.3 Applicability of the provisions B14-17
14.4.4 Who is responsible for payment of tax and role of intermediary who arranges the services? B14-17
14.4.5 Registration and payment of tax B14-18
14.4.6 Filing of return [Rule 64] B14-18
14.4.7 Officers empowered to grant registration B14-19
14.4.8 Manner of issue of invoice B14-19
Chapter B15 Registration, Amendment and Cancellation B15-1
15.1 Format of registration number (GSTIN) B15-1
15.2 Mandatory registration B15-1
15.2.1 Liability for mandatory registration under the GST – Threshold limit B15-1
15.2.2 Meaning of aggregate turnover for the purpose of threshold limit B15-6
15.2.3 Circumstances when threshold limit is not applicable B15-8
15.2.3A Liability of registration in case of agents B15-9
15.2.4 Persons not liable for registration [Sec 23] B15-10
15.2.5 Time limit for taking registration [Sec 25(1)] B15-13
15.2.6 Registration is required in every state/UT separately B15-13
15.2.7 Separate registrations for multiple business places of business in the same state/UT [Sec 25(2)] B15-13
15.2.7A Registration by unit located in SEZ and supply from territorial waters [Sec 25(1)] B15-14
15.2.8 Registration of Corporate Debtors under the Insolvency and Bankruptcy Code B15-14
15.3 Procedure for registration B15-14
15.3.1 Pre-requisites for registration [Sec 25] B15-14
(A) Permanent Account Number (PAN) – Mandatory B15-14
(A.1) Mobile Number and Email address [Rule 8] B15-14
(B) Aadhaar number or alternate and viable means B15-14
(B.1) Persons to whom Aadhaar No. has been assigned B15-15
(B.2) Persons to whom Aadhaar No. has not been assigned (with alternate and viable means) B15-16
(B.3) Process after Aadhaar authentication – B15-16
(B.4) Consequences of not providing Aadhaar or alternate means B15-17
15.3.2 Application for registration B15-17
15.3.2A Documents required for registration B15-18
15.3.3 Persons authorised to sign or verify through electronic verification code application for registration B15-20
15.3.3A Manner of authentication/sign by the Taxpayer B15-21
15.3.3B Manner of issue of notices, certificate and orders B15-21
15.3.4 Submission of registration application B15-21
15.3.5 Verification and disposal of registration application B15-22
15.3.6 All places of businesses are to be declared at the time of registration B15-28
15.3.7 Application through Goods and Services Tax Practitioners B15-28
15.3.8 Guidelines for processing of applications for registration B15-28
15.3.9 Guidelines for Special All-India Drive against fake registrations B15-31
15.4 Voluntary registration B15-31
15.4.1 Circumstances when voluntary registration may be obtained B15-31
15.4.2 Procedure for voluntary registration . B15-31
15.5 Registration by the department (Suo-moto registration) B15-31
15.5.1 Circumstances B15-31
15.5.2 Procedure for registration B15-32
15.5.3 Effective date for registration B15-32
15.6 Input service distributor (ISD) B15-32
15.6.1 Requirements for registration by ISD B15-32
15.6.2 Procedure for registration B15-32
15.7 Casual taxable person B15-33
15.7.1 Who is casual taxable person? B15-33
15.7.2 Procedure for registration B15-33
15.7.3 Process for registration/extension B15-33
15.8 Non-resident taxable person B15-34
15.8.1 Who is a non-resident taxable person? B15-34
15.8.2 Procedure for registration B15-35
15.8.3 Process for registration/extension B15-35
15.9 Unique Identity Number (UIN) by UN Bodies etc. B15-36
15.9.1 Who requires UIN? B15-36
15.9.2 Process for registration/extension B15-36
15.9.3 Circular No. 36/10/2018-GST, dated 13 March 2018 B15-37
15.10 Others B15-37
15.10.1 Job Worker B15-37
15.10.2 SEZ Developer/SEZ Unit B15-37
15.10.3 Supply from Territorial Waters B15-38
15.10.4 Person required to deduct tax at source (TDS) B15-38
15.10.5 Person supplying online information and data base access or retrieval (OIDAR) services from a place outside India to a non-taxable online recipient B15-38
15.10.6 Person required to collect tax at source (TCS) B15-38
15.10.7 Unregistered person (exempted from registration) supplying goods though Electronic Commerce Operator – Exemption & Enrolment ……. B15-38
(A) Applicability B15-38
(B) Conditions regarding activities B15-38
(C) Conditions regarding enrolment on the common GST portal B15-38
(D) Further conditions B15-39
15.11 Effective date of Registration B15-39
15.12 Penal consequences of not applying for registration B15-40
15.13 Amendment of registration B15-40
15.13.1 Circumstances for amendment of registration B15-40
15.13.2 Procedure for amendment of registration . B15-40
15.14 Cancellation of registration and revocation B15-42
15.14.1 Circumstances for cancellation of registration B15-42
15.14.2 Suspension of registration B15-46
15.14.3 Procedure for cancellation of registration B15-48
15.14.4 Procedure for cancellation of registration in case of death of sole proprietor and transfer of input tax credit B15-51
15.14.5 Revocation of the cancellation order B15-52
Chapter B16 Returns under the GST B16-1
16.1 Persons responsible for filing returns B16-1
16.1.1 Whether there are separate returns for SGST, CGST, etc.? B16-1
16.1.2 Persons liable to file returns B16-1
16.2 Types of returns or reports and periodicity B16-1
16.3 New Procedure from 01 Jan 2021 – GSTR-1/3B – Related Notifications B16-4
16.4 Due date of payment of Self-Assessed Tax B16-4
16.5 Returns for outward supplies [GSTR–1] B16-5
16.5.1 Persons liable to furnish GSTR-1 B16-5
16.5.2 Periodicity of furnishing of GSTR-1 B16-5
16.5.3 Due date for furnishing of GSTR-1 (Other than QRMP) B16-6
16.5.4 Components of GSTR-1 B16-6
16.5.5 Manner of dealing with difference in liability reported in GSTR-1 and that reported in GSTR-3B B16-7
16.5.6 Advances received against a supply to be made in future B16-7
16.5.7 GST paid on advance – Supply not made – Reclaim/Refund of Tax paid B16-7
16.5.8 Rectification of return [Sec 37(3)] B16-8
16.5.9 Information availability to Recipients B16-10
16.5.10 Furnishing of Nil return by short messaging service (SMS) facility B16-10
16.5.11 Restrictions in furnishing of Form GSTR-1/IFF B16-10
16.6 Quarterly Return Monthly Payment (QRMP) [GSTR–1 & 3B] B16-12
16.6.1 Relevant provisions and Notifications w.e.f. 01 Jan. 2021 B16-12
16.6.2 The QRMP Scheme – Features B16-12
16.6.3 Eligibility for the Scheme B16-13
16.6.4 Manner of opting for QRMP Scheme B16-13
16.6.5 Furnishing of details of outward supplies B16-13
16.6.6 Monthly payment of tax B16-15
16.6.7 Quarterly filing of Form GSTR-3B B16-16
16.6.8 Applicability of interest B16-16
16.6.9 Applicability of late Fee B16-17
16.6.10 FAQ in respect of Invoice Furnishing Facility (IFF) B16-18
16.7 Returns for inward supplies B16-19
16.7.1 Communication of details of inward supplies and input tax credit B16-19
16.7.2 Form and manner of ascertaining details of inward supplies B16-20
16.7.3 How the ITC to be claimed in Form GSTR-3B B16-20
16.7.4 Features of Form GSTR-2B B16-20
16.7.5 When Form GSTR-2B is available to the Recipient B16-21
16.7.6 Details available in Form GSTR-2B B16-21
16.7.7 ITC Eligibility – Form GSTR-2B B16-22
16.8 Monthly Return [GSTR-3B] B16-22
16.8.1 GSTR-3 is now history B16-22
16.8.2 Due dates of filing GSTR-3B – w.e.f. 01 Jan. 2021 B16-22
16.8.3 Monthly return (GSTR-3B) for the months July 2017 and onwards B16-23
16.8.5 Amendment in Form GSTR-3B and Clarification B16-24
16.8.6 Furnishing of Nil Return – Mandatory B16-28
16.8.7 Filing of GSTR-3B not allowed after the specified period B16-28
16.8.8 Restrictions in furnishing of Form GSTR-3B B16-28
16.8.9 Furnishing of Nil return by short messaging service (SMS) facility B16-29
16.8.10 Rectification of Form GSTR-3B B16-29
16.8.11 Manner of dealing with difference in liability reported in GSTR-1 and that reported in GSTR-3B B16-30
16.9 Quarterly return by composition taxpayers and persons (e.g. service providers) opted vide N. No. 02/2019–CT(R), dated 7 March 2019 [GSTR–4 and CMP-08] B16-31
16.9.1 Legal provisions under sec 39(2) B16-31
16.9.2 Persons to whom GSTR-4 and CMP-08 is applicable B16-31
16.9.3 Obligations to file returns B16-31
16.9.4 Special procedure vide N. No. 21/2019–CT, dated 23 April 2019 as amended vide N. No. 12/2020–CT, dated 21 March 2020 B16-31
16.9.5 Others B16-32
16.10 Non-resident foreign taxpayer [GSTR–5] B16-33
16.10.1 Meaning B16-33
16.10.2 Due date and form of return B16-33
16.10.3 Others B16-33
16.11 Person providing OIDAR services [GSTR–5A] B16-34
16.11.1 Obligations B16-34
16.11.2 Payment of tax B16-34
16.12 ISD Return [GSTR–6] B16-35
16.12.1 Meaning B16-35
16.12.2 Others B16-35
16.13 TDS Return [GSTR – 7] B16-35
16.13.1 Return submission and TDS certificate B16-35
16.13.2 Others B16-36
16.14 Return by e-commerce operator (ECO) [GSTR–8] B16-36
16.14.1 Requirement B16-36
16.14.2 Others B16-37
16.15 Inward supplies details by persons having UIN [GSTR–11] B16-37
16.15.1 Return submission B16-37
16.15.2 Others B16-38
16.15A Special procedure to be followed for specified manufacturers B16-38
16.16 Annual Return [GSTR–9] B16-38
16.16.1 Liability to submit annual return B16-39
16.16.2 Press Release and Circulars issued with regard to filling of GSTR-9 and GSTR-9C B16-41
16.17 Annual return for composition taxpayers [GSTR–9A] B16-41
16.18 Annual statement for e-commerce operator [GSTR–9B] B16-41
16.19 Acknowledgement B16-42
16.20 ITC (Input tax credit) eligibility, availment & matching B16-42
16.20.1 Availment and matching of ITC [Sec 41] B16-42
16.20.2 Matching of input tax as per GSTR-3B with GSTR-2B B16-42
16.20.3 Matching of liability reported in GSTR-1 vs. GSTR-3B [Rule 88C] B16-43
16.20.4 Matching of ITC in GSTR-2B vs. GSTR-3B [Rule 88D] B16-43
16.21 Non-filers, late filers & short filers of returns B16-43
16.21.1 Non-filers & late return filers [Sec 46] B16-43
16.22 First return B16-43
16.23 Final return B16-44
16.24 Returns by Corporate Debtors (Insolvency and Bankruptcy Code) B16-44
16.25 Late fees B16-45
16.26 Signing of returns B16-45
16.27 Rectification of common errors/mistakes while filing returns B16-45
Chapter B17 Payment of tax and Interest B17-1
17.1 Nature of taxes to be paid under GST B17-1
17.2 Due date of payment of self assessed tax B17-1
17.3 Methods of payment B17-1
17.3.1 Electronic liability ledger (Electronic Tax Liability Register) B17-1
17.3.2 Electronic credit ledger (ITC Ledger) B17-2
17.3.3 Electronic cash ledger B17-8
17.3.4 Order of utilization of ITC [Sec 49(5) and Sec 49A] B17-10
17.3.5 Manner of dealing with difference in liability reported in GSTR-1 and that reported in GSTR-3B B17-12
17.3.6 Manner of dealing with difference in liability reported in GSTR-2B and that reported in GSTR-3B B17-14
17.4 Modes of payment B17-14
17.4.1 Mode of payment [Rule 87(3)] B17-14
17.4.2 Circumstances when payment of OTC exceeds INR 10,000/- B17-15
17.4.3 Person supplying OIDAR Services – Additional mode B17-15
17.4.4 Whether mandate form needs to be generated for payment by way of NEFT/RTGS? [Rule 87(5)] B17-15
17.4.5 Payments by unregistered person [Rule 87(4)] B17-16
17.4.6 Generation of CIN [Rule 87(6)] B17-16
17.5 Payment of GST – Other points B17-16
17.5.1 Sequence of discharge of dues B17-16
17.5.2 Payment of tax in installments B17-16
17.5.3 Identification number for each transaction [Rule 88] B17-17
17.5.4 Date of deposit of the tax dues B17-17
17.5.5 Transfer of balance from one cash ledger to another B17-17
17.5.6 Maximum utilization from Electronic Credit Ledger B17-18
17.6 Basic features of challans B17-18
17.6.1 Who can generate challans? B17-18
17.6.2 Process of generation of challans B17-19
17.6.3 What would happen if payment is made but CIN is not generated? B17-19
17.7 Tax wrongly deposited – IGST vs. CGST/SGST B17-20
17.7.1 From inter-state supply to intra-state supply B17-20
17.7.2 From intra-state supply to inter-state supply B17-20
17.7.3 Circular No. 26/26/2017-GST, dated 2 Dec. 2017 B17-20
17.8 Interest under GST B17-20
17.8.1 Rate of Interest and circumstances B17-20
(A) Interest payable TO the Government B17-20
(B) Interest payable BY the Government B17-21
17.8.2 Manner of calculating interest on delayed payment of tax B17-22
17.8.3 Important case laws and advance rulings B17-24
17.8.4 Covid related relaxations B17-25
Chapter B18 Tax Deduction at Source B18-1
18.1 Tax deduction at source (TDS) B18-1
18.2 Who is required to deduct TDS? B18-1
18.3 Rate of TDS B18-2
18.4 Deduction of TDS – Threshold limit B18-2
18.4.1 Threshold limit B18-2
18.4.2 Circumstance when TDS is not required B18-3
18.4.3 Vide Standard Operating Procedure on TDS by CBIC (Extracts) B18-3
(A) Conditions for & amount of deduction B18-3
(B) When tax deduction is not required to be made under GST B18-3
18.4.4 Case Laws B18-4
18.5 Goods or services liable for TDS B18-4
18.6 Obligations or responsibilities of the deductor B18-5
18.6.1 Responsibilities of the deductor B18-5
18.7 Procedure for TDS registration or cancellation B18-6
18.7.1 Registration B18-6
18.7.2 Cancellation B18-6
18.8 Amendment of TDS Registration B18-7
18.8.1 Circumstances for amendment of registration B18-7
18.8.2 Procedure for amendment of registration B18-7
18.9 How will the amount of TDS be utilized by the supplier? B18-8
18.10 What would happen if there is excess or erroneous deduction? B18-9
18.11 Interest and penalties on deductor for various defaults B18-9
Chapter B19 Refund B19-1
19.1 Refund – Features B19-1
19.1.1 Refund and its meaning B19-1
19.1.2 Grounds of refund and the appropriate form B19-2
19.1.3 Time Limit for claiming refund [Sec 54(1), (2), (3)] B19-3
19.1.4 Furnishing of documentary evidence to claim refund [Sec 54(4)] B19-5
19.1.5 Refund less than INR 1,000/- [Sec 54(14)] B19-5
19.1.6 Refund of taxes paid under existing laws B19-5
19.1.7 Filed Nil refund application, inadvertently – Procedure to file fresh application and its disposal B19-6
19.1.8 Manual filing of refund application and processing (Rule 97A) B19-6
19.1.9 Mechanism for filing of refund claim by the taxpayers registered in erstwhile U.T. of Daman & Diu for the period prior to merger with U.T. of Dadra & Nagar Haveli B19-7
19.2 Refund due to inverted tax structure B19-7
19.2.1 Persons entitled for refund [Sec 54(3)(a)] B19-7
19.2.2 Determination of amount of refund [Rule 89(5)] B19-12
19.2.3 Procedure for claiming refund B19-15
19.2.3A Documents/Statements to be filed online for claiming refund B19-16
19.2.4 Time limit B19-18
19.2.5 Manner of allowing refund B19-18
19.2.6 Disposal of refund application. B19-18
19.3 Refund to Exporters of goods and/or services B19-18
19.3.1 Zero-rated supply – Export of goods and services B19-19
19.3.2 Two options are available to such persons B19-19
19.3.3 Rate of exchange B19-19
19.3.4 Circumstances – Exporters not eligible for refund of unutilised ITC B19-20
19.3.5 Provisional refund to zero-rated supply of goods or services B19-22
19.3.6 Refund of IGST – Export of goods with payment of IGST (Rule 96) B19-24
19.3.7 Refund of IGST – Export of services with payment of IGST (Rule 96) B19-32
19.3.8 Refund of ITC – Export of goods/services against Bond or Letter of Undertaking B19-34
19.3.8A Supplies to Merchant Exporters B19-43
19.3.8B Export of electricity – Manner of filing refund of unutilized ITC B19-44
19.3.9 Eligibility date and Limitation period B19-46
19.3.10 Recovery of refund of unutilised ITC or IGST paid on export of goods where export proceeds not realised B19-46
19.3.11 Refund for goods sent/taken out of India for exhibition or on consignment basis for export promotion B19-47
19.3.11A Aadhaar authentication by the registered person B19-47
19.3.12 Disposal of refund application B19-48
19.4 Refund related to supply to SEZ developer/SEZ unit B19-48
19.4.1 Supply to SEZ unit/developer – Zero-rated supply B19-48
19.4.1A Two options are available to the Suppliers B19-48
19.4.2 Furnishing of bond or letter of undertaking B19-49
19.4.3 Filing of application for refund along with documents B19-49
19.4.4 Determination of amount of refund [Rule 89(4)] B19-51
19.4.5 Time limit for claiming refund by the supplier B19-52
19.4.6 Filing of Refund application by the SEZ Unit (Recipient) B19-52
19.4.7 Disposal of refund application. B19-53
19.5 Refund in case of deemed export of goods B19-53
19.5.1 Meaning of deemed export B19-53
19.5.2 Procurement of supplies of goods under deemed export – Procedure B19-54
19.5.3 Filing of refund application along with documents B19-55
19.5.4 Refund claimed by the recipients – Clarification in relation to ITC B19-58
19.5.5 Eligibility date and Limitation period B19-59
19.5.6 Disposal of refund application. B19-59
19.6 Refund to United Nation Organisations, Embassies, Diplomats, and other persons notified under sec 55 B19-59
19.6.1 Entitlement of claiming refund B19-59
19.6.2 Procedure of claiming refund [Rule 95] B19-60
19.6.3 Time limit . B19-62
19.6.4 Passing of refund order and settlement of funds B19-63
19.7 Refund to casual or non-resident taxable persons . B19-63
19.7.1 Procedure of claiming refund B19-63
19.7.2 Disposal of refund application. B19-64
19.8 Tax wrongly deposited – IGST vs. CGST/SGST . B19-64
19.8.1 Circumstances arising refund – Tax wrongly paid B19-64
19.8.2 Payment deposited in the incorrect head B19-64
19.8.3 Filing of application to claim refund B19-64
19.8.4 Eligibility date and Limitation period . B19-65
19.8.5 Disposal of refund application B19-67
19.9 Refund of IGST paid on supply of goods to outbound tourist B19-68
19.9A Refund to unregistered persons B19-68
19.10 Other refunds B19-71
19.10.1 Nature of refunds and application and documents to be submitted B19-71
19.10.1A Excess Payment of Tax – GST paid on advance – Supply not made . B19-72
19.10.1B Refund of TDS/TCS deposited in excess B19-73
19.10.1C Refund of excess balance in electronic cash ledger B19-73
19.10.1D Refund of excess Payment of Tax . B19-74
19.10.2 Refund of unutilized ITC of compensation cess availed on inputs – where final product is not subject to levy of compensation cess B19-74
19.10.3 Refund subsequent to favourable order in appeal or any other forum B19-76
19.10.4 Refund by the Canteen Stores Department (CSD) . B19-77
19.10.5 Eligibility date and Limitation period . B19-78
19.10.6 Disposal of refund application. B19-78
19.11 Self-declaration or Certificate by the Chartered Accountant or the Cost Accountant B19-79
19.12 Disposal of refund application B19-80
19.12.1 Acknowledgement of refund application (Rule 90) B19-82
19.12.1A Withdrawal of refund application B19-82
19.12.2 Time limit for disposal of refund claim B19-83
19.12.3 Order sanctioning / rejecting refund [Sec 54(5) read with Rule 92, 93] B19-83
19.12.4 No refund order except as per Sec 54(8) B19-86
19.12.5 Disbursement of refund by the Govt. B19-86
19.12.6 Modalities of filing of refund application and disposal thereof B19-86
19.12.7 Procedure relating to sanction, post-audit and review of refund claims B19-87
19.12.8 Recovery of sanctioned refund B19-87
19.13 Withhold/Deduct the refund B19-87
19.14 Re-credit or payment of demand in case of rejection of refund claim B19-88
19.14A Re-credit in cases where excess or erroneous refund has been paid back B19-89
Chapter B20 Invoice, Accounts and Records .. B20-1
20.1 Tax invoice and its contents B20-1
20.1.1 What is the tax invoice? B20-1
20.1.2 Tax invoice vs. bill of supply B20-1
20.1.3 Contents of tax invoice B20-2
20.1.4 Requirement of mentioning HSN on the invoice B20-2
20.1.5 Invoice – Export and supply to SEZ B20-2
20.1.6 Tax invoice for petty amount – Consolidated invoice . B20-3
20.1.7 When signature or digital signature on invoice is not required B20-3
20.1.8 QR Code on the invoice B20-3
20.1.9 Invoice of tax payable under sec 74, 129 & 130 B20-8
20.1.10 Invoice to unregistered persons B20-8
20.1.11 Indication of amount of tax on the tax invoice B20-9
20.1.12 Time of issuance of tax invoice B20-9
20.1.13 Revision of invoice in case of new registration B20-9
20.1.14 Revised invoice B20-9
(A) Time and manner of issue of revised invoice B20-9
(B) Contents of the revised invoice B20-10
20.1.15 Issuance of invoice & payment voucher – Reverse charge (RCM) [Sec 31(3)(f), (g) read with rule 52] B20-10
20.1.16 Electronic tickets by multiplex screens for exhibition of films B20-11
20.1.17 Manner of issuance of tax invoice B20-11
20.1.18 FAQ relating to tax invoice by the CBIC B20-12
20.1.19 E-invoice B20-13
20.2 Bill of supply B20-18
20.2.1 Who is required to issue bill of supply and under what circumstances? B20-18
20.2.2 Contents of bill of supply B20-18
20.2.3 Bill of supply for petty amount B20-18
20.2.4 Provisions of issuance of tax invoice – Applicable to bill of supply B20-18
20.2.5 Electronic tickets by multiplex screens for exhibition of films B20-19
20.2.6 Bill of supply by composition taxpayer B20-19
20.2.7 Person dealing in exempted supplies B20-19
20.2A Invoice cum bill of supply B20-19
20.3 Receipt voucher in case of advance collection B20-20
20.4 Delivery Challan B20-21
20.5 Credit and debit notes B20-22
20.5.1 Circumstances when a debit note or credit note is issued B20-22
20.5.2 Time limit of declaration of credit/debit note in the return [Sec 34(2), (4)] B20-23
20.5.3 Contents of a debit or credit note B20-24
20.5.4 GST paid on advance – Supply not made – Reclaim/Refund of Tax paid B20-24
20.6 Tax invoice in case of input service distributor (ISD) B20-24
20.6.1 Contents of a ISD invoice or credit note B20-24
20.6.2 Contents of an invoice or credit/debit note issued to the ISD B20-24
20.7 Tax invoice in case of banks, financial institution & NBFC B20-25
20.8 Tax invoice in case of goods transport agency (GTA) B20-25
20.9 Tax invoice in case of passenger transportation service B20-26
20.10 Facility of digital payment to recipient B20-26
20.10A Prohibition of unauthorized collection of tax B20-26
20.11 Accounts and records – maintenance B20-26
20.11.1 Nature of accounts, records and documents to be maintained B20-27
20.11.2 Where to keep and/or maintain accounts and records B20-30
20.11.3 How to maintain accounts and records B20-31
20.11.4 Obligations of registered persons towards the Proper Officer B20-31
20.12 Generation and maintenance of electronic records B20-32
20.13 Accounts and records by custodian of goods B20-32
20.13.1 Owner or operator of warehouse or godown or transporter B20-32
20.13.2 Records by a person having custody over goods [Rule 56(17)] B20-33
20.13A Unregistered person (exempted from registration) supplying goods through Electronic Commerce Operator – Enrolment B20-33
20.13B Special procedure to be followed for specified manufacturers B20-34
(A) Applicability (Specified Manufacturers) B20-34
(B) Furnishing the details of Packing Machines B20-34
(C) Additional records to be maintained B20-34
(D) Special Monthly Statement B20-35
20.14 Audit of accounts B20-35
20.15 Accounts and records – retention B20-36
20.16 Contents of invoice/bill of supply/receipt and refund voucher B20-37
Chapter B21 Assessment and audit B21-1
21.1 Self-assessment B21-1
21.2 Provisional assessment B21-1
21.2.1 Procedure of provisional assessment B21-2
21.2.2 Finalization of provisional assessment B21-2
21.2.3 Liability of interest at the time of final assessment B21-3
21.2.4 Release of security B21-3
21.3 Scrutiny of returns B21-3
21.4 Assessment of non-filers of returns B21-5
21.5 Assessment of unregistered persons B21-6
21.6 Summary assessment B21-7
21.6.1 Circumstances B21-7
21.6.2 Order of summary assessment B21-8
21.6.3 Withdrawal of summary assessment B21-8
21.7 Audit B21-8
21.7.1 Meaning of the term ‘audit’ B21-8
21.7.2 Order to conduct audit B21-8
21.7.3 Finalization and proceedings of audit B21-9
21.7.4 Indicative List of documents to be submitted / to be kept ready for verification by dealer as per GST ADT-01 B21-10
21.8 Special Audit B21-11
21.8.1 Direction for special audit B21-11
21.8.2 Person authorised to conduct special audit and its fee & expenses B21-12
21.8.3 Finalization and Report . B21-12
21.8.4 Proceeding by proper officer based upon report B21-12
21.9 Generation and quoting of Document Identification Number (DIN) B21-12
Chapter B22 Show cause notice and adjudication B22-1
22.1 Determination of tax short/not paid – Scheme B22-1
22.2 Issue of SCN under sec 73 and 74 B22-1
22.2.1 Broad circumstances of issuance of SCN B22-1
22.2.2 When can the SCN be issued B22-2
22.2.3 Who can issue the SCN? B22-2
22.2.4 Sec 73 vs. Sec 74 B22-2
22.2.5 Circumstances of issue of SCN under sec 74-Extended period B22-3
22.2.6 What would happen if invoking of Sec 74 is not maintainable? B22-6
22.2.7 Centre vs. State – Simultaneous powers? B22-6
22.2.8 SCN under sec 73/74 for recovery of interest or penalty B22-7
22.2.9 Issue of SCN and statement under sec 73/74 B22-7
22.2.10 Pre-consultation or Pre-SCN B22-8
22.2.11 SCN should not be vague and incomplete and give opportunity B22-9
22.2.12 SCN should specify the grounds, reasons and amount in default B22-9
22.2.13 SCN should be issued within the specified time limit B22-9
22.2.14 Justifiable reasons to invoke extended period under sec 74 B22-9
22.2.15 Whether Rule 142(1)(a) is ultra-vires? B22-10
22.2.16 Writ petitions challenging SCN or pre-SCN B22-10
22.2.17 Manner of service of SCN – Uploading on web portal B22-11
22.2.18 Other circulars, case laws and advance rulings B22-11
22.3 Relief/Immunity on voluntary payment B22-12
22.4 Adjudication B22-13
22.4.1 Principles specified in Sec 75 of the GST Act B22-13
22.4.2 General Principles B22-14
22.4.3 Adjournments B22-17
22.4.4 Personal hearing B22-17
22.4.5 Who can adjudicate? B22-17
22.4.6 Rectification of errors apparent on the face of record B22-18
22.4.7 Adjudication proceedings not to be invalid B22-19
22.5 Timeline for issuance of SCN and Adjudication Order B22-19
22.5.1 Time limit specified under sec 73(10) and 74(10) B22-19
22.5.2 Extension of time limit – Issue of SCN for erroneous refunds B22-20
22.5.3 Matters pending before higher forums/courts B22-20
22.6 Deemed conclusion B22-20
22.7 Modification of demand B22-21
22.8 Adjudication of interest and penalty B22-21
22.8.1 Adjudication of interest B22-21
22.8.2 Adjudication of penalty B22-21
22.8.3 Imposition of penalty for delay in filing of return in GSTR-3B B22-22
22.8.4 Early payment of tax etc. after adjudication under sec 74 B22-22
22.9 Procedure/Steps of SCN and its Adjudication B22-22
Chapter B23 Collection of tax, Demands & Recovery and Liability in certain cases B23-1
23.1 Tax collected but not paid to the Government B23-1
23.2 Tax wrongfully collected and paid to Government B23-2
23.2.1 Intra-State supply considered as inter-State supply B23-2
23.2.2 Inter-State supply considered as intra-State supply B23-2
23.3 Notice of Demand and Recovery proceedings B23-2
23.3.1 Notice and order for demand of amounts payable – Procedure B23-2
23.3.2 Initiation of recovery proceedings (Sec 78) B23-3
23.3.2A Intimation for amount recoverable under sec 79 or Notice for recovery B23-3
23.3.3 Modes of recovery of tax B23-3
23.3.4 Recovery by sale of goods under the control of the proper officer [Rule 144] B23-6
23.3.5 Recovery by sale of movable and immovable property [Rule 147] B23-7
23.3.6 Disposal of proceeds of sale of goods and movable or immovable property [Rule 154] B23-9
23.4 Payment of tax and other amount in installments B23-9
23.5 Transfer of property to be void in certain cases B23-9
23.6 Tax to be first charge on property B23-10
23.7 Provisional attachment in certain cases B23-10
23.7.1 Circumstances B23-10
23.7.2 Who may order for attachment? B23-12
23.7.3 Types of property that can be attached B23-12
23.7.4 Period of attachment – One year B23-13
23.7.5 Process/Steps of order and objection B23-14
23.7.6 Important case laws B23-15
23.8 Attachment of other properties B23-16
23.8.1 Attachment of debts and shares, etc. [Rule 151] B23-16
23.8.2 Attachment of property in custody of Courts or Public Officer [Rule 152] B23-16
23.8.3 Attachment of interest in partnership [Rule 153] B23-17
23.9 Continuation and validation of certain recovery proceedings B23-17
23.10 Prohibitions upon the officers and facilities B23-18
23.10.1 Prohibition against bidding or purchase by officer [Rule 148] B23-18
23.10.2 Prohibition against sale on holidays [Rule 149] B23-18
23.10.3 Assistance by police [Rule 150] B23-18
23.11 Liability to pay in certain cases B23-18
23.11.1 Nature and extent of the liability B23-18
23.11.2 Procedure for cancellation of registration in case of death of sole proprietor and transfer of input tax credit B23-22
Chapter B24 Inspection, search & survey B24-1
24.1 Inspection B24-1
24.1.1 The appropriate authority to make the inspection B24-1
24.1.2 Circumstances B24-1
24.1.3 Powers of the officers B24-2
24.1.4 Reason to believe B24-2
24.1.5 No authority to collect cheques at the time of survey B24-2
24.1.6 Guidelines for Special All-India Drive against fake registrations B24-3
24.2 Access to business premises B24-3
24.2.1 The appropriate authority to access to business premises B24-3
24.2.2 Powers of the officers and circumstances B24-4
24.2.3 Obligations and duties of person in charge of business premises B24-4
24.2.4 Access of business premises in other circumstances B24-4
24.3 Search and seizure B24-4
24.3.1 The appropriate authority to authorize search & seizure B24-5
24.3.2 Circumstances B24-5
24.3.3 Period for retention of documents or books or goods B24-7
24.3.4 Procedure to be followed at the time of seizure B24-8
24.3.5 Powers and obligations of the proper officer B24-8
24.3.6A Rights of the person B24-9
24.3.6B Transfer of files from one jurisdiction to another B24-10
24.3.7 Release of goods on provisional basis B24-10
24.3.8 Release of perishable or hazardous nature goods [Rule 141] B24-11
24.3.9 Time limit for issuance of SCN in respect of seized goods B24-11
24.3.10 Disposal of goods in specified circumstances B24-12
24.3.11 Making of inventory of the seized goods B24-12
24.3.12 Applicability of the Code of Criminal Procedure B24-12
24.3.13 Validity of documents seized during illegal search B24-12
24.4 Inspection of goods in movement & validation B24-13
24.5 Powers to summon to produce documents/things B24-13
24.5.1 Power to summon to produce documents/things B24-13
24.5.2 Who can summon? B24-14
24.5.3 Who can be summoned? B24-14
24.5.4 Consequences of non-appearance to summons B24-15
24.5.5 Statement of assessee after issue of summon B24-15
24.5.6 Issue of summons repeatedly B24-16
24.5.7 Parallel enquiry proceedings under sec 70 by the State and the Centre B24-16
24.5.8 Right of cross examination B24-17
24.5.9 No interference by the High Court B24-17
24.5.10 Guidelines on issuance of summons under sec 70 of the GST Act B24-18
24.5.11 Format of Summon B24-18
24.6 Powers to arrest B24-18
24.6.1 Power of arrest– Circumstances and quantum of punishment B24-18
24.6.2 Appearance before the magistrate within 24 hours B24-20
24.6.3 Cognizable and non-cognizable offences under the GST Act B24-20
24.6.4 Applicability of the provisions of the Code of Criminal Procedure B24-21
24.6.5 Guidelines for arrest and bail in relation to offences punishable under the GST Act B24-21
24.6.6 Format of Arrest Memo B24-21
24.7 Officers of other departments to assist proper officer B24-22
24.8 Generation and quoting of Document Identification Number (DIN) B24-22
24.9 Powers to make sample purchases B24-23
24.10 Jurisdiction in Enforcement Matters: Centre vs. State B24-23
24.10.1 Initiation of Enforcement Action by CGST Officers in case of Taxpayers Assigned to SGST Authority and Vice Versa – Clarification B24-23
24.10.2 Intelligence based enforcement actions by the Central Officers B24-23
24.10.3 Parallel jurisdiction – State vs. Centre B24-24
24.10.4 Parallel enquiry proceedings under sec 70 B24-24
24.10.5 Jurisdiction of the Central Officers – Proper officer under sec 73 and 74 of the CGST Act and the IGST Act B24-24
Chapter B25 Inspection of goods in movement, confiscation and e-way bill B25-1
25.1 Inspection of goods in movement B25-1
25.2 E-way bill – Generation, Validity and Cancellation B25-1
25.2.1 Person responsible for furnishing of information and generation of e-way bill [Rule 138(1) of the GST Rules] B25-3
25.2.2 E-Way bill to be issued – Movement by way of supply or otherwise B25-3
25.2.2A Movement may take place within the State or inter-state B25-4
25.2.3 Value of consignment for mandatory generation of e-way bill – Threshold limit B25-4
25.2.4 Mode of conveyance B25-5
25.2.5 How to furnish the information B25-6
25.2.6 Is e-way bill required when the goods are supplied by an unregistered supplier? B25-6
25.2.7 Exemption from generation of e-way bill [Rule 138(14)] B25-6
25.2.8 Manner of generation of e-way bill – Movement by railways or air or vessel [Rule 138(2A)] B25-7
25.2.9 Manner of generation of e-way bill – Movement by Road [Rule 138(2), (3)] B25-8
25.2.10 Generation of e-way bill by the e-commerce operator or courier B25-9
25.2.11 Transferring goods from one conveyance to another [Rule 138(5)] B25-9
25.2.12 Assignment of e-way bill [Rule 138(5A)] B25-10
25.2.13 Generation of consolidated e-way bill by transporter and where aggregate value of goods in a conveyance exceeds INR 50,000/- B25-10
25.2.14 Generation of e-way bill by the transporter in various scenarios ……….. B25-10
25.2.15 Acceptance of details in e-way bill [Rule 138(11), (12)] B25-12
25.2.16 Optional generation of e-way bill [I & II proviso to Rule 138(3)] B25-12
25.2.17 Validity period of e-way bill [Rule 138(10)] B25-13
25.2.18 Cancellation of e-way bill [Rule 138(9)] B25-13
25.2.19 Use of information furnished in Part A of e-way bill [Rule 138(8)] B25-14
25.2.20 e-Way Bill in case of “Bill To Ship To” transaction B25-14
25.2.21 Penalty for non-compliance of e-way bill provisions B25-15
25.2.22 Important e-way bill FAQ released by the CBIC on 31 March 2018 B25-15
25.2A Intra-State movement of gold, precious stones, Jewellery, etc. B25-15
25.2A.1 Goods falling under Rule 138F B25-15
25.2A.2 Applicability of Rule 138F B25-16
25.2A.3 Circumstances when e-way bill is not required B25-16
25.2A.4 Obligations of the person moving goods B25-16
25.2A.5 Cancellation of e-way bill B25-17
25.2A.6 Other provisions B25-17
25.3 Obligations of person-in-charge of a conveyance or Transporter – To carry e-way bill, documents and other devices B25-17
25.3.1 Generation of e-way bill by the transporter B25-17
25.3.2 Documents to be carried by the person in charge of conveyance – Rule 138A (1) B25-17
25.3.3 Invoice reference number in lieu of tax invoice – Rule 138A (2) & (3) B25-18
25.3.4 Carrying of other documents instead of e-way bill – Rule 138A (5) B25-18
25.3.5 Obtain a unique RFID and embedding it on to conveyance – Rule 138A(4) B25-18
25.4 Verification of documents and conveyances [Rule 138B] B25-19
25.5 Inspection and verification of goods and detention of vehicle B25-19
25.5.1 Inspection and verification of goods – Rule 138C B25-19
25.5.2 Facility for uploading information regarding detention of vehicle [Rule 138D] B25-20
25.5.3 Restriction on furnishing of information in Part A of Form GST EWB-01 B25-20
25.6 Confiscation of goods and/or conveyances and fine B25-21
25.6.1 Detention, seizure and release of goods and conveyances in transit [Sec 129 of the GST Act] B25-21
25.6.2 Circumstances when goods and/or conveyances can be confiscated [Sec 130 of the GST Act] B25-24
25.6.3 Penalty in addition to confiscation of goods B25-25
25.6.4 Paying fine or compounding amount in lieu of confiscation B25-25
25.6.4A Whether Sec 129 and 130 overlap or are independent of each other? B25-26
25.6.4B Provisional release under sec 130 B25-27
25.6.4C Manner and time for recovery of penalty under sec 129 B25-27
25.6.4D Disposal of proceeds of sale of goods and movable/immovable property B25-27
25.6.5 Judicial pronouncements in respect of detention and confiscation of goods and/or vehicle B25-28
25.7 Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances B25-31
25.7.1 Instructions issued by the Board B25-31
25.8 Prescribed forms B25-35
Chapter B26 Penalties and Prosecution B26-1
26.1 Penalties under the GST Act B26-1
26.1.1 Defaults and amount of penalty B26-1
26.1.2 General disciplines related to penalty [Sec 126] B26-6
26.1.3 Power to impose penalty in certain cases [Sec 127] B26-11
26.1.4 Power to waive penalty or fee or both [Sec 128] B26-11
26.2 Offences under the GST Act B26-11
26.2.1 Offences and the punishment/fine B26-11
26.2.2 Liability of officers and certain other persons [Sec 133] B26-13
26.2.3 Cognizance of offences [Sec 134] B26-13
26.2.4 Presumption of culpable mental state [Sec 135] B26-14
26.2.5 Relevancy of statements under certain circumstances [Sec 136] B26-14
26.2.6 Offences by companies, firms, etc. [Sec 137] B26-14
26.2.7 Guidelines for Launching of Prosecution under the CGST Act B26-15
26.2.8 Compounding of offences [Sec 138] B26-15
Chapter B27 Appeal, Advance Ruling and Anti-profiteering Provisions B27-1
27.1 Appeals B27-1
27.1.1 Nature and scope of the Appeals under the GST Act B27-1
27.1.1A Date of Service of the order B27-6
27.1.2 Condition for filing of appeal – Pre-deposit B27-7
27.1.2A Condonation of delay B27-8
27.1.2B No right of appeal or non-appealable decisions and orders B27-10
27.1.2C Filing of appeal against rejection of revised Tran-1 B27-11
27.1.3 Steps of filing of Appeal before the First Appellate Authority B27-12
27.1.3.1 Filing an Appeal against Demand Order B27-12
27.1.3.2 Filing of Appeal against Registration Order B27-16
27.1.3A Withdrawal of Appeal B27-16
27.1.4 Disposal of appeal by the Appellate Authority [Sec 107] B27-17
27.1.5 Revisional Authority [Sec 108] B27-18
27.1.6 Constitution of Appellate Tribunal and Benches thereof [Sec 109] B27-20
27.1.7 Manner of filing of Appeal before the Appellate Tribunal [Sec 112] B27-20
27.1.7A Procedure before Appellate Tribunal [Sec 111] B27-20
27.1.7B Disposal of appeal by the Appellate Tribunal [Sec 113] B27-21
27.1.8 Production of additional evidence before the Appellate Authority or the Appellate Tribunal [Rule 112] B27-22
27.1.9 Appeal to the High Court [Sec 117] B27-23
27.1.10 Appeal to the Supreme Court [Sec 118] B27-24
27.1.11 Writ denied due to alternative remedy B27-24
27.1.12 Appeal vis-à-vis Writ Petition before the High Court or the Supreme Court B27-24
27.1.13 Appearance by authorised representative [Sec 116] B27-24
27.2 Advance ruling B27-24
27.2.1 Nature and scope of the Advance Ruling Authority B27-25
27.2.2 Questions to be referred to the Advance Ruling Authority B27-25
27.2.3 Application to the Advance Ruling Authority [Rule 104] B27-26
27.2.4 Can the Recipient of supply file the application for advance ruling? B27-27
27.2.5 To whom Ruling Authority is binding [Sec 103] B27-27
27.2.6 Procedure on receipt of application and disposal [Sec 98] B27-27
27.2.7 Time limit of filing and disposal of appeal by the applicant or the GST Officer [Sec 100 & 101 read with Rule 106] B27-28
27.2.8 Orders of Advance Ruling Appellate Authority [Sec 101] B27-29
27.2.9 Appeal to National Appellate Authority B27-29
27.2.10 Rectification of advance ruling [Sec 102] B27-29
27.2.11 Powers of Authority and Appellate Authority [Sec 105] B27-30
27.2.12 Manual filing of applications for Advance Ruling and appeals before Appellate Authority B27-30
27.3 Anti-profiteering measure B27-30
27.3.1 Meaning of Authority B27-31
27.3.2 Broad features of the Anti-Profiteering Authority (APA) B27-32
Chapter B28 Miscellaneous Provisions B28-1
28.1 GST Practitioner B28-1
28.1.1 Eligibility Criteria for becoming GST practitioner [Rule 83(1)] B28-1
28.1.2 Examination for Enrolment as GST Practitioner [Rule 83A] B28-2
28.1.3 Application for becoming GST practitioner and validity – Enrolment [Rule 83(2), (3)] B28-3
28.1.4 Activities of the GST practitioner [Sec 48(1) read with Rule 83(8)] B28-3
28.1.5 Authorization by the taxpayer to the GST practitioner B28-4
28.1.6 Responsibility for correctness of particulars B28-4
28.1.7 Surrender of enrolment of GST practitioner: B28-5
28.2 Appearance by authorised representative [Sec 116] B28-5
28.2.1 Who can be authorised representative? B28-5
28.2.2 Disqualifications of an authorised representative B28-6
28.3 Service of Notice, Order, Decision, etc. (Sec 169) B28-6
28.3.1 Manner of service B28-6
28.3.2 To whom service may be made B28-7
28.3.3 Deeming provisions in relation to service B28-7
28.4 Method of authentication (Rule 26) B28-8
28.4.1 Manner of authentication/sign by the Taxpayer [Rule 26(1)] B28-8
28.4.2 Who will authenticate/sign (by the Taxpayer) [Rule 26(2)] B28-9
28.4.3 Manner of issue of notices, certificate and orders in Chapter III [Rule 26(3)] B28-9
28.5 Other Miscellaneous Provisions B28-10
PART – C GST RATES
Chapter C1 GST Rates on Goods as on 1 September 2023 C1-1
C1.1 Notification No. 1/2017-Central Tax (Rate), dated 28 June 2017 as amended from time to time C1-3
C1.1.1 Schedule – I – 5% C1-4
C1.1.2 Schedule – II – 12% C1-70
C1.1.3 Schedule – III – 18% C1-126
C1.1.4 Schedule – IV – 28% C1-244
C1.1.5 Schedule – V – 3% C1-300
C1.1.6 Schedule – VI – 0.25% C1-304
C1.1.7 Schedule – VII – 1.5% C1-306
C1.2 Explanations and Annexures – Notification No. 1/2017, dated 28 June 2017 C1-316
C1.3 Notification No. 3/2017 [G.S.R. 675(E) dated 28th June, 2017] Notifying 2.5% concessional CGST rate for supplies to petroleum operations undertaken under exploration license/ mining lease C1-318
C1.4 Notification No. 37/2017-Central Tax (Rate) dated 13 Oct. 2017 C1-325
C1.5 Notification No. 39/2017-Central Tax (Rate) dated 18 Oct. 2017 C1-327
C1.6 Notification No. 40/2017-Central Tax (Rate) dated 23 Oct. 2017 C1-328
C1.7 Notification No. 45/2017-Central Tax (Rate) dated 14 Nov. 2017; Rescinded vide No. 11/2022-Central Tax (Rate) dated 13 July 2022, w.e.f. 18 July 2022 C1-329
C1.8 Notification No. 8/2018-Central Tax (Rate) dated 25 January 2018 C1-334
C1.9 Notification No. 21/2018-Central Tax (Rate) dated 26 July 2018 C1-336
C1.10 Finance Act, 2020 (12 of 2020) (s.132 & s.135) dt. 27 March 2020 C1-339
C1.11 Notification No. 5/2021-Central Tax (Rate) dated 14 June 2021 C1-339
C1.12 Notification No. 12/2021-Central Tax (Rate) dated 30 September 2021 C1-340
C1.13 Notification No. 02/2022-Central Tax (Rate) and No. 02/2022- Integrated Tax (Rate), both dated 31 March 2022 C1-341
Chapter C2 Exemptions in the GST – Goods as on 1 September 2023 C2-1
(A) Notification No. 2/2017-Central Tax (Rate) dated 28 June 2017 as amended from time to time C2-3
(B) Explanations in Notification No. 2/2017-CT (Rate), dt. 28 June 2017 C2-36
Chapter C3 GST Rates on Services as on 1 September 2023 C3-1
Notification No. 11/2017-Central Tax (Rate) and No. 8/2017-Integrated Tax (Rate), both dated 28 June 2017 as amended from time to time C3-1
Appendix 1 C3-53
Appendix 2 C3-74
Appendix 3 C3-83
Chapter C4 Exemptions in the GST – Services as on 1 September 2023 C4-1
Notifications relating to exemptions of GST Services C4-2
(A) Notification No. 09/2017-Integrated Tax (Rate), dated 28 June 2017 as amended from time to time [Other than those covered in Part (B) of this Chapter] C4-2
(B) Notification No. 12/2017-Central Tax (Rate), dated 28 June 2017; No. 9/2017-Integrated Tax (Rate), dated 28
June 2017 as amended from time to time C4-5
(C) Notification No. 11/2017- Central Tax (Rate) dated 28 June 2017; No. 8/2017-Integrated Tax (Rate), dated 28 June 2017 C4-40
(D) Notification No. 15/2017- IT (Rate), dated 30 June 2017 rescinded vide No. 17/2017- IT (Rate), dated 05 July 2017; No. 18/2017- IT (Rate), dated 05 July 2017 – SEZ C4-42
(E) Notification No. 5/2018-CT (Rate), dated 25 January 2018; No. 5/2018- IT (Rate), dated 25 January 2018 C4-42
(F) Notification No. 6/2018- IT (Rate), dated 25 January 2018 C4-42
Explanations and definitions given in the Notifications relating to the services C4-43
Chapter C5 Rates of Compensation Cess as on 1 September 2023 C5-1
A. GOODS C5-2
(A.1) Notification No. 1/2017-Compensation Cess (Rate) dated 28 June 2017 as amended from time to time C5-2
(A.2) Notification No. 4/2017-Compensation Cess (Rate) dated 20 July 2017 C5-15
(A.3) Notification No. 7/2017-Compensation Cess (Rate) dated 13 October 2017 C5-16
(A.4) Notification No. 1/2019-Compensation Cess (Rate) dated 29 June, 2019
B. SERVICES C5-17
(B.1) Notification No. 2/2017-Compensation Cess (Rate) dated 28 June 2017 as amended from time to time C5-17

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