Book: A B C of GST

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By Anil Goyal FCA & Pranjal Goyal FCA

Edited by Vaishli Goyal FCA

Book title: A B C of GST

2nd Edition, 2025

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About the Book

Division I

CGST Act, 2017

Chapter 1: Preliminary

Section/Rule Description
Section 1 Short title, extent, and commencement
Section 2 Definitions Chapter 1: Preliminary Rules
Rule 1 Short title and Commencement
Rule 2 Definitions

Chapter 2: Administration

Section 3 Officers under this Act
Section 4 Appointment of officers
Section 5 Power of officers
Section 6 Cross utilisation of powers by CGST and SGST/UTGST officers

Chapter 3: Levy & Collection of Tax Section/Rule Description

Section 7 Scope of Supply i.e. transactions that shall be treated as supply for the purpose of this Act.
- SCHEDULE I: Transaction without consideration to be treated as supply SCHEDULE II: Which specific transactions shall be treated as supply of goods
- SCHEDULE III: Transaction which neither are supply of goods, nor supply of service
Section 8 How tax shall be charged on composite or mixed supply
Section 9 Levy and collection of Tax
Section 10 Composition Levy
Section 11 Exempt Supply
Section 11A Power not to recover tax, not levied, or short-levied as a result of general practice

Chapter 3: Composition Scheme Rules

Rule 3 Intimation for composition levy
Rule 4 Effective date for composition levy
Rule 5 Conditions for opting composition tax scheme
Rule 6 Validity and cancelation of composition scheme
Rule 7 Composition tax rate (Effective from 1-4-2020) Form applicable to composition dealers

Chapter 4: Time and Value of Supply

Section 12 Time of supply of goods i.e. when tax liability shall arise
Section 13 Time of supply of service i.e. when tax liability shall arise
Section 14 Time of supply in case of change in rate of tax
Section 15 Value of supply

Chapter 4: Value of Supply Rules

Rule 27 Value of supply, where money is not the sole consideration
Rule 28 Value of supply between distinct persons or related parties
Rule 29 Value of supply of goods between principal and agent
Rule 30 Value of supply based on cost price
Rule 31 Other method for determining the value of supply
Rule 31A Value of supply of lottery, betting, gambling and horse racing
Rule 31B Value of supply of online gaming including online money gaming
Rule 31C Value of supply in case of casino
Rule 32 Value of supply in case of certain services
Rule 32A Value of supply where Kerala Flood Cess is applicable
Rule 33 Value of supply of service in case of Pure Agent
Rule 34 Value of supply, where consideration is received in foreign currency
Rule 35 Value of supply inclusive of GST Tax

Chapter 5: Input Tax Credit Section/Rule Description

Section 16 Eligibility, conditions and time limit for claiming input tax credit
Section 17 Blocked input tax credit and apportionment of common input tax credit
Section 18 Availability of input tax credit in special circumstances
Section 19 Input tax credit in respect of goods and capital goods sent for job work
Section 20 Manner of distribution of input tax credit by an input service distributor
Section 21 Manner of recovery of excess input tax credit distributed

Chapter 5: Input Tax Credit Rules

Rule 36 Documentary requirements for claiming input tax credit Rule
37 Reversal of input tax credit, if payment is not made to supplier within 180 days
Rule 37A Reversal of input tax credit, if tax is not paid by suppliers, and re-availment thereof
Rule 38 Input tax credit by a banking company & financial institution
Rule 39 Procedure of input tax credit distribution by an input service distributer
Rule 40 Manner of claiming input tax credit in special circumstances as referred in section 18
Rule 41 Transfer of input tax credit in case of sale, merger, demerger, amalgamation, lease, or transfer of a business
Rule 41A Transfer of input tax credit to distinct person registered on same PAN
Rule 42 Apportionment of input tax credit of goods are services which are commonly used for effecting taxable and exempt supply
Rule 43 Apportionment of input tax credit of capital goods (fixed assets) which are commonly used in taxable and exempt supply
Rule 44 Reversal of input tax credit under special circumstances
Rule 44A Reversal of credit of additional custom duty paid on gold dore bar
Rule 45 Conditions for claiming input tax credit in respect of goods sent for job work Form applicable to input tax credit

Chapter 6: Registration

Section 22 When a Person is liable for registration
Section 23 Persons not liable for registration
Section 24 Compulsory registration State wise turnover Limit for Registration Section/Rule Description
Section 25 Procedure of registration
Section 26 Deemed registration
Section 27 Special provision relating to registration of casual or NRI taxable person
Section 28 Amendment of registration certificate
Section 29 Cancellation or suspension of registration
Section 30 Revocation of cancellation of registration

Chapter 3: Registration Rules

Rule 8 Application for registration
Rule 9 Verification and approval of application
Rule 10 Issue of registration certificate
Rule 10A Furnishing Bank Account Details
Rule 10B Aadhar Authentication
Rule 11 Separate registration for multiple business vertical
Rule 12 Registration of person liable to TDS or TCS
Rule 13 Registration of NRI Taxable Person
Rule 14 Registration of person providing service of online data and online money gaming
Rule 15 Extension of validity period of registration of NRI & casual taxable person
Rule 16 Suo Moto registration by proper officer
Rule 17 Assignment of unique identity number to certain special entities
Rule 18 Display of registration certificate and GSTN
Rule 19 Amendment of registration
Rule 20 Application for cancellation of registration
Rule 21 Cancellation of registration in certain cases
Rule 21A Temporary suspension of registration
Rule 22 Cancellation of registration by proper officer
Rule 23 Revocation of cancellation of registration i.e. re-activation of cancelled registration
Rule 24 Migration of persons registered under old existing law
Rule 25 Physical verification of business premises
Rule 26 Method of authentication of all documents Forms applicable to Registration

Chapter 7: Tax Invoice, Debit and Credit Notes

Section 31 Issue of tax invoice
Section 31A Facility of Digital Payment
Section 32 Only registered person can collect tax
Section 33 Tax amount to be indicated separately in tax invoice
Section 34 Issue of debit or credit note

Chapter 6: Tax Invoice, Debit or Credit Note Rules Section/Rule Description

Rule 46 Tax invoice Rule 46A Invoice cum Bill of supply
Rule 47 Time limit for issue of invoice
Rule 47A Time limit for issue of invoice in case of RCM supply
Rule 48 Manner of issuing Tax Invoice
Rule 49 Bill of supply
Rule 50 Receipt Voucher
Rule 51 Refund Voucher
Rule 52 Payment Voucher
Rule 53 Revised tax invoice, Debit Note, Credit Notes
Rule 54 Tax invoice issued by some specified persons
Rule 55 Transportation of goods on delivery challan
Rule 55A Tax invoice or bill of supply to be carried on by the vehicle transporting the goods

Chapter 8: Accounts and RecordsSection

35 Accounts & other records
Section 36 Period of retention of accounts

Chapter 7: Accounts & Records Rules

Rule 56 Maintenance of accounts by a Registered Person
Rule 57 Generation & maintenance of electronic record
Rule 58 Records to be maintained by transporter & godown operator Forms applicable to this chapter

Chapter 9: Returns

Section 37 Statement of outward supply i.e. return of sales
Section 38 Communication of detail furnished in GSTR-1 to the recipient of supply
Section 39 Return of self-assessed tax liability
Section 40 First return in case of new registration
Section 41 Reversal of input tax credit, if supplier does file GSTR-3B return, and its re-availment after filing of GSTR-3B return by the supplier
Section 42 Matching, reversal, and reclaim of input tax credit.—Omitted
Section 43 Matching, reversal, and reclaim of input tax credit.—Omitted
Section 43A Matching, reversal, and reclaim of input tax credit.—Omitted
Section 44 Annual return & self-certified reconciliation statement
Section 45 Final return on cancellation of registration
Section 46 Notice to non-filer of returns
Section 47 Late fee payable on returns
Section 48 GST Practitioners

Chapter 8: Returns RulesSection/Rule Description

Rule 59 Procedure of filing of statement of outward supply
Rule 60 Communication of detail of inward supply to the recipient
Rule 61 Procedure of filing of GSTR-3B return
Rule 61A Procedure of filing of GSTR-3B return on quarter basis
Rule 62 Filing of return by composition dealer
Rule 63 Filing of return by NRI taxable person
Rule 64 Filing of return by supplier of service of online data and money gaming
Rule 65 Filing of return by an input service distributor Rule 66 Filing of return by TDS deductor
Rule 67 Filing of TCS return by e-commerce operator
Rule 67A Filing of return through SMS Rule
68 Notice to non-filers of returns
Rule 69-77 Matching of claim of input tax credit.—Omitted
Rule 78 Matching of detail of supplies made through e-commerce operator
Rule 79 Matching of claim of input tax credit.—Omitted
Rule 80 Filing of Annual return and self-certified reconciliation statement
Rule 81 Filing of Final Return after cancellation of registration
Rule 82 Filing of return by specified agencies having unique identification number
Rule 83 Rules regarding GST Practitioner
Rule 83A Examination of GST Practitioner
Rule 83B Surrender of enrolment of GST Practitioners
Rule 84 Conditions for appearance by GST Practitioner Forms Related to Return & GST Practitioners

Chapter 10: Payment of Tax

Section 49 Payment of tax interest, penalty and other sum
Section 49A First preference is to be given to utilisation of IGST input tax credit
Section 49B Government may prescribe any order for utilization of input tax credit for payment of output tax liability
Section 50 Payment of Interest
Section 51 Tax deduction at source
Section 52 Tax collection at source
Section 53 Transfer of input tax credit to respective tax account
Section 53A Transfer of cash ledger balance to respective tax account

Chapter 9: Payment of Tax RulesSection/Rule Description

Rule 85 Electronic Liability Register
Rule 86 Electronic Input tax Credit Ledger
Rule 86A Restrictions on use of balance of electronic input tax credit ledger
Rule 86B Restrictions on use of balance of electronic input tax credit ledger to a limited extent
Rule 87 Electronic cash ledger
Rule 88 Unique identification number for each transaction
Rule 88A IGST input tax credit to be utilised on first priority
Rule 88B Manner of calculation of interest on delayed payment of tax
Rule 88C Manner of dealing with difference in liability reported in GSTR-1 and GSTR-3B
Rule 88D Manner of dealing with difference of input tax credit in GSTR-3B and GSTR-2B Applicable Forms

Chapter 11: Refund

Section 54 Refund of GST Tax
Section 55 Refund to notified agencies e.g. UNO, foreign embassy etc.
Section 56 Interest payable on delayed refund
Section 57 Consumer Welfare Fund
Section 58 Consumer Welfare Fund

Chapter 10: Refund Rules

Rule 89 Application for refund
Rule 90 Acknowledgement & processing of application for refund
Rule 91 Provisional refund in case of zero rated supply
Rule 92 Refund of tax in other cases (other than zero rated supply)
Rule 93 Rejection of refund application
Rule 94 Interest payable on delayed refund
Rule 95 Refund of tax to notified persons (Foreign Embassies etc.)
Rule 95A Refund of tax to duty free shop at airport
Rule 95B Refund of tax to CSD canteens
Rule 96 Refund of IGST tax paid on export supply
Rule 96A Export of goods or services without payment of tax under security bond or letter of undertaking
Rule 96B Recovery of refund in case of non-realisation of export proceeds
Rule 96C Refund shall be credited to bank account linked with PAN
Rule 97 Consumer Welfare Fund
Rule 97A Manual filing & processing Forms applicable to refunds

Chapter 12: AssessmentsSection/Rule Description

Section 59 Self-Assessment
Section 60 Provisional Assessment
Section 61 Scrutiny of returns
Section 62 Assessment of non-filer of returns
Section 63 Assessment of unregistered persons
Section 64 Summary assessment in exceptional cases

Chapter 11: Assessments Rules

Rule 98 Provisional Assessment
Rule 99 Scrutiny of returns
Rule 100 Best judgement assessment of non-filer of returns Forms applicable to assessment

Chapter 13: Audit

Section 65 Audit by tax authorities
Section 66 Special audit by practising CA or Cost accountant

Chapter 11: Audit Rules

Rule 101 Audit
Rule 102 Special Audit by practising CA or Cost accountant Forms applicable to audit

Chapter 14: Inspection, Search, Seizure and Arrest

Section 67 Power of inspection, search and seizure
Section 68 Inspection of goods in movement or transit
Section 69 Power to arrest
Section 70 Power to summon persons to give evidence and produce documents
Section 71 Power to access/visit to business premises
Section 72 Assistance of other Government agencies

Chapter 16: E-way Bill Rules

Rule 138 E-way Bill
Rule 138A Documents to be carried on with conveyance
Rule 138B Verification of documents and conveyances
Rule 138C Inspection and verification of goods
Rule 138D Detention of vehicle more than 30 minutes
Rule 138E Restriction on generation of e-way bill
Rule 138F Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof

Chapter 17: Inspection, Search & Seizure Rules

Rule 139 Inspection, search & seizure
Rule 140 Release of seized goods on provisional basis Section/Rule Description
Rule 141 Procedure in respect of seized goods Forms applicable to inspection, search, seizure & E-way Bill

Chapter 15: Demand & Recovery

Section 73 Determination of tax and other liability in non-fraud cases up to financial year 2023-2024
Section 74 Determination of tax liability in fraud cases up to financial year 2023-2024
Section 74A Determination of tax liability in fraud or non-fraud cases pertaining to financial year 2024-25 onwards
Section 75 General principles & guidelines relating to determination of tax
Section 76 Tax collected but not paid to the Government
Section 77 Tax collected and paid under wrong head
Section 78 Initiation of recovery proceedings
Section 79 Modes of recovery of outstanding demand
Section 80 Extension of time for payment of outstanding demand and option to pay in instalments
Section 81 Transfer of property to be void in certain cases
Section 82 Tax to be first charge on properties
Section 83 Provisional attachment of properties before determination of demand
Section 84 Continuation and validation of recovery proceedings after the order of appellate authorities

Chapter 18: Demand & Recovery Rules

Rule 142 Notice of demand
Rule 142A Recovery of demand under old law (VAT etc.)
Rule 142B Intimation of difference of tax liability reported in GSTR-1 and GSTR-3B and recovery of such difference
Rule 143 Recovery from third party by deduction of money owed
Rule 144 Recovery through sale of goods
Rule 144A Recovery of penalty by selling goods or conveyance
Rule 145 Recovery from a third person
Rule 146 Recovery through execution of a Decree
Rule 147 Recovery by Sale of movable or immovable property
Rule 148 Officer cannot participate in bid
Rule 149 No auction or sale on holidays
Rule 150 Assistance by police
Rule 151 Attachment of debts and shares
Rule 152 Attachment of property in custody of courts or public officer
Rule 153 Attachment of interest in partnership
Rule 154 Appropriation of sale proceeds Section/Rule Description
Rule 155 Recovery trough land revenue authority
Rule 156 Recovery through court
Rule 157 Recovery from surety or guarantor
Rule 158 Payment of tax and other amounts in instalments
Rule 159 Provisional attachment of properties
Rule 160 Recovery from company in liquidation
Rule 161 Revision of outstanding demand after the order of appellate authorities Form applicable to demand and recovery

Chapter 16: Liability of certain person in certain cases

Section 85 Liability in case of transfer of business
Section 86 Liability of agent and principal
Section 87 Liability in case of amalgamation and merger of companies
Section 88 Liability of company in case of liquidation
Section 89 Liability of directors of a private company
Section 90 Liability of partners of a firm
Section 91 Liability of guardians, trustee, etc.
Section 92 Liability of court of wards
Section 93 Liability on death of proprietor, dissolution of firm, partition of HUF etc.
Section 94 Liability on closure of business by HUF, firm, AOP

Chapter 17: Advance Ruling

Section 95 Definitions
Section 96 Authority for Advance Ruling
Section 97 Application for Advance Ruling
Section 98 Procedure on receipt of application for advance rulings
Section 99 Appellate authority for advance ruling
Section 100 Appeal to appellate authority of advance ruling
Section 101 Orders of appellate authority of advance ruling
Section 101A National appellate authority for advance ruling
Section 101B Appeal to National Appellate Authority for Advance Ruling
Section 101C Order of National Appellate Authority for Advance Ruling
Section 102 Rectification of order of advance ruling authority
Section 103 Legal binding of advance ruling
Section 104 Advance ruling to be void in certain circumstances
Section 105 Power of authority and appellate Authority of advance ruling
Section 106 Procedure of authority or appellate authority of advance ruling

Chapter 12: Advance Ruling RulesSection/Rule Description

Rule 103 Qualification and appointment of members of the authority for advance ruling
Rule 104 Manner of application to the authority for advance ruling
Rule 105 Certification of copies of advance rulings pronounced by the authority
Rule 106 Appeal to the appellate authority for Advance Ruling
Rule 107 Certification of copies of the advance rulings pronounced by the appellate authority Rule
107A Manual filing and processing Forms applicable to Advance Ruling

Chapter 18: Appeal & Revision

Section 107 Appeals to first appellate authority
Section 108 Revision of order
Section 109 Constitution of Appellate Tribunal
Section 110 Appointment, qualification, and conditions of service of members and president of Tribunal
Section 111 Procedure of Appellate Tribunal
Section 112 Appeals to Appellate Tribunal
Section 113 Order of Appellate Tribunal
Section 114 Financial & administrative power of president
Section 115 Interest on refund of pre-deposit amount
Section 116 Appearance by authorised representative
Section 117 Appeal to High Court
Section 118 Appeal to Supreme Court
Section 119 After order of tribunal, stay on recovery of demand is vacated
Section 120 Appeal not to be filed by the department in certain cases
Section 121 Non-appealable orders and decisions i.e. orders and decisions against which no appeal can be filed

Chapter 13: Appeals & Revision Rules

Rule 108 Appeal by taxable person before the first appellate authority
Rule 109 Appeal by the department before the first appellate authority
Rule 109A First Appellate Authority
Rule 109B Revision of order
Rule 109C Withdrawal of appeal
Rule 110 Appeal to the Appellate Tribunal
Rule 111 Appeal by department to the appellate tribunal
Rule 112 Admission of additional evidence before the appellate authority
Rule 113 Effect of order of appellate authority or appellate tribunal Section/Rule Description
Rule 113A Withdrawal of appeal filed before the Appellate Tribunal
Rule 114 Appeal to the High Court
Rule 115 Final demand notice after the order of appellate authorities
Rule 116 Disqualification of an authorized representative for misconduct Form applicable to Appeal & Revision

Chapter 19: Offences & Penalties

Section 122 Offence and Penalty therefor
Section 122A Penalty for failure to register certain machines used in manufacture of goods as per special procedure
Section 123 Penalty for failure to furnish information return
Section 124 Fine for failure to furnish statistics
Section 125 General Penalty
Section 126 General principles or disciplines related to penalty
Section 127 Power to impose penalty, where there is no specific mention in the Act
Section 128 Power to waive penalty or fine or both
Section 128A Waiver of Interest or penalty or both relating to demand under section 73 for a certain tax period
Section 129 Detention, seizure, release of goods and vehicle in transit
Section 130 Confiscation of goods, vehicles and levy of penalty
Section 131 Confiscation or penalty not to interfere with other punishments
Section 132 Punishment for criminal offence
Section 133 Penalty on GST officers
Section 134 Cognizance of offence by courts
Section 135 Presumption of culpable mental state
Section 136 Relevance of statement of a person under certain circumstances
Section 137 Offence by Companies, LLP, Firm, HUF
Section 138 Compounding of offences

Chapter 19: Offences & Penalties Rules

Rule 162 Compounding of offence Forms applicable to compounding

Chapter 20: Transitional Provisions

Section 139-142 Transitional Provisions

Chapter 14: Transitional Rules

Rule 117-121 Transitional Rules

Chapter 21: Miscellaneous provisions

Section 143 Job work procedure Section/Rule Description
Section 144 Presumption as to documents in certain cases
Section 145 Admissibility of micro films, facsimile copies of documents and computer printout as documents and as evidence
Section 146 GST Common Portal
Section 147 Deemed Exports
Section 148 Special procedure for certain process and for certain person
Section 149 GST Compliance Rating
Section 150 Information Return
Section 151 Power to call for information/statistics
Section 152 Bar on disclosure of information
Section 153 Taking assistance of any expert
Section 154 Power to take samples
Section 155 Burden to prove the eligibility of input tax credit
Section 156 Persons deemed to be public servant
Section 157 Protection of action under this Act
Section 158 Disclosure of information by a public servant
Section 158A Sharing of information’s with other agencies
Section 159 Publication of information in respect of person in certain cases
Section 160 Assessment and other proceedings not to be invalid on certain grounds
Section 161 Rectification of an error apparent on the face of record
Section 162 Bar on Jurisdiction of Civil Court