Part I--Overview of GST |
1
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| Chapter 1 Overview of GST |
2
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| Chapter 2 Levy and Collection of Tax |
9
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| Chapter 3 Levy of IGST |
14
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| Chapter 4 Meaning and Scope of Supply |
23
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| Chapter 5 Composite and Mixed Supply |
35
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| Chapter 6 Levy of Tax on Reverse Charge Basis |
42
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| Chapter 7 Time of Supply of Services |
61
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| Chapter 8 Value of Taxable Supply |
65
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| Chapter 9 Registration of Taxpayers |
75
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| Chapter 10 Cancellation of Registration and Revocation Thereof |
102
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| Chapter 11 GST Returns |
112
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| Chapter 12 Quarterly Return Monthly Payment (QRMP) Scheme |
124
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| Chapter 13 Furnishing of Details of Outward Supply |
130
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Part II : GST on Goods Transport Agencies and Transport of Goods by Other Means |
138
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| Chapter 14 Transport of Goods by Road |
139
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| Chapter 15 Transport of Goods by Courier |
182
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| Chapter 16 Transport of Goods by Rail |
190
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| Chapter 17 Transport of Goods by Air |
203
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| Chapter 18 Transport of Goods by Vessel |
215
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| Chapter 19 Storage and Warehousing Service |
228
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Part III--GST on Passenger Transportation Services |
242
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| Chapter 20 Transport of Passengers by Road |
243
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| Chapter 21 GST on Passengers Transport Services Through E-Commerce |
263
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| Chapter 22 Transport of Passengers by Rail |
272
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| Chapter 23 Transport of Passengers by Air |
286
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| Chapter 24 Transport of Passengers by Vessel |
306
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Part IV--Detention and Confiscation of Goods and Conveyance in Transit |
321
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| Chapter 25 Inspection of Goods and Conveyances in Transit |
322
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| Chapter 26 Detention of Goods and Conveyances |
328
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| Chapter 27 Confiscation of Goods and Conveyance |
396
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Part V--E-Way Bill |
410
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| Chapter 28 Overview of E-Way Bill |
411
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| Chapter 29 Generation of E-Way Bill by Transporter and Other Persons |
441
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| Chapter 30 Validity Period of E-Way Bill |
445
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| Chapter 31 Generation of Part-A and Part-B |
448
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| Chapter 32 Practical Issues Vis-a-Vis E-Way Bill |
453
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Part VI--GTAs from Income Tax Perspective |
458
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| Chapter 33 Presumptive Taxation Scheme for Transporters |
459
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| Chapter 34 TDS on Freight Payable to Transporters |
464
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