Part I—Ready Referencer |
2
| >> |
Amendments by Finance Act, 2020 |
3
| >> |
GST Compliance Calendar 2020-21 |
6
| >> |
Time Limits/Due Dates under GST |
20
| >> |
Due Date of Furnishing GST Returns and Extension Thereof |
32
| >> |
Forms under GST |
41
| >> |
Exempted Services |
52
| >> |
Rates of Tax on Services |
97
| >> |
Services Chargeable to Tax on Reverse Charge Basis |
137
| >> |
Goods Chargeable to Tax on Reverse Charge Basis |
146
| >> |
Interest, Late Fee and Penalties |
150
| >> |
Part II—Ready Reckoner |
163
| >> |
Goods and Services Tax : An Overview |
164
| >> |
Levy and Collection of Tax |
175
| >> |
Levy of IGST |
183
| >> |
Meaning and Scope of Supply |
190
| >> |
Composite and Mixed Supply |
201
| >> |
Time of Supply of Goods |
208
| >> |
Time of Supply of Services |
214
| >> |
Place of Supply |
219
| >> |
Exempted, Nil-Rated and Non-Taxable Supply |
231
| >> |
Composition Levy |
246
| >> |
Special Composition Scheme |
261
| >> |
Levy of Tax on Reverse Charge Basis |
265
| >> |
Tax Deduction at Source |
273
| >> |
Electronic Commerce Operator |
280
| >> |
Casual Taxable Person or Non-Resident Person |
287
| >> |
Job Work |
294
| >> |
Value of Taxable Supply |
304
| >> |
Input Tax Credit |
318
| >> |
Input Tax Credit in Special Circumstances |
334
| >> |
Input Tax Credit Vis-a-Vis Job Work |
355
| >> |
Input Service Distributor |
358
| >> |
Import of Goods or Services |
364
| >> |
Assessment of Tax under GST |
376
| >> |
Demands of Tax and Adjudication Proceeding |
386
| >> |
Recovery of Tax, Interest and Penalty |
403
| >> |
Refund of Tax |
416
| >> |
Zero Rated Supply |
452
| >> |
Audits under GST |
463
| >> |
Search, Seizure and Arrest |
470
| >> |
Detention and Seizure of Goods and Conveyances |
481
| >> |
Prosecution and Compounding of Offences |
490
| >> |
Appeal to Appellate Authority |
497
| >> |
Appeal to Appellate Tribunal |
502
| >> |
Appeal to High Court/Supreme Court |
509
| >> |
Revision |
512
| >> |
Advance Ruling |
514
| >> |
GST Practitioner |
520
| >> |
Part III—GST Procedures |
525
| >> |
Registration |
526
| >> |
Payment of Tax |
559
| >> |
Returns under GST |
568
| >> |
Furnishing of Details of Outward Supply |
577
| >> |
Accounts and Records |
584
| >> |
Tax Invoice, Bill of Supply, Debit and Credit Notes |
594
| >> |
E-Way Bill and Transport of Goods |
622
| >> |
Part IV—GST on Taxable Services |
633
| >> |
Advertisement Related Services |
634
| >> |
Agriculture Related Services |
637
| >> |
Banking and Other Financial Services |
644
| >> |
Restaurant's Service |
653
| >> |
Betting, Gambling or Lottery Service |
656
| >> |
Business Auxiliary Service and Job Work |
658
| >> |
Charity and Social Care Services |
661
| >> |
Cleaning Service |
666
| >> |
Clubs, Association or Society Services |
668
| >> |
Commercial Training or Coaching Service |
671
| >> |
Construction Service |
673
| >> |
Education Related Services |
676
| >> |
Electricity Transmission or Distribution Service |
684
| >> |
Entertainment and Amusement Related Services |
687
| >> |
Goods Transport Agency Service |
691
| >> |
Human Health and Social Care Services |
700
| >> |
Hiring or Leasing of Goods |
706
| >> |
Information Technology Related Services |
711
| >> |
Insurance Services |
714
| >> |
Intellectual Property Related Services |
720
| >> |
Legal Consultancy and Arbitration Service |
722
| >> |
Maintenance or Repair Service |
727
| >> |
Manpower Recruitment or Supply Service |
730
| >> |
Online Information and Database Access or Retrieval Services |
732
| >> |
Outdoor Catering Service |
737
| >> |
Passenger Transport Related Services |
740
| >> |
Printing and Publishing Services |
749
| >> |
Renting of Motor Vehicles to Carry Goods or Passengers |
753
| >> |
Real Estate Transactions |
756
| >> |
Renting of Immovable Property Service |
765
| >> |
Renting of Rooms in Hotel, Guest House, Inn, etc. |
773
| >> |
Security Service |
777
| >> |
Agreeing to Obligation to Refrain From or to Tolerate an Act |
781
| >> |
Services of Commission Agents, Intermediaries, Business Facilitators, Etc. |
784
| >> |
Services by or to Government, Governmental Authority or Local Authority |
788
| >> |
Sponsorship Service |
803
| >> |
Sports Related Services |
805
| >> |
Storage and Warehousing Service |
808
| >> |
Technical Testing and Analysis Service |
810
| >> |
Tour Operator Service |
812
| >> |
Transfer of Right in or Right to Use Goods |
816
| >> |
Transport of Goods by Air or Vessel |
818
| >> |
Transport of Goods by Rail |
820
| >> |
Works Contract Service |
821
| >> |