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List of Forms I-11 DIVISION ONE 1 GST Law Guide 1.2531.1521.1501.1331.1111.621.261.31.i1.441.811.971.1401.1701.2181.2211.2401.2661.275 I-5
Central Goods and Services Tax (Removal of Difficulties) Order, 2019 2.200 Central Goods and Services Tax (Second Removal of Difficulties) Order, 2019 2.202 Central Goods and Services Tax (Third Removal of Difficulties) Order, 2019 2.203 Central Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019 2.204 Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019 2.205
I-6 1.3411.3341.3231.3031.3081.3541.3581.3641.3741.377 DIVISION TWO 2 Central Goods and Services Tax Act, 2017 Arrangement of Sections 2.3 Text of the Central Goods and Services Tax Act, 2017 2.13 Central Goods and Services Tax (Removal of Difficulties) Order, 2018 2.195 Central Goods and Services Tax (Second Removal of Difficulties) Order, 2018 2.196 Central Goods and Services Tax (Third Removal of Difficulties) Order, 2018 2.198 Central Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018 2.199
I-7 Central Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019 2.207 Central Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019 2.208 Central Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019 2.209 Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 2.210 Central Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019 2.212 Central Goods and Services Tax (Removal of Difficulties) Order, 2020 2.213 Relevant Notifications Enforcing provisions of CGST Act, 2017 and amendments thereto 2.215 Text of provisions of Allied Acts referred to in Central Goods and Services Tax Act, 2017 2.219 Validation Provisions 2.241 Subject Index 2.245 DIVISION THREE 3 Integrated Goods and Services Tax Act, 2017 Arrangement of Sections 3.3 Text of the Integrated Goods and Services Tax Act, 2017 3.5 Relevant Notifications Enforcing provisions of IGST Act, 2017 and amendments thereto 3.35 Validation Provisions 3.37 Subject Index 3.41 DIVISION FOUR 4 Union Territory Goods and Services Tax Act, 2017 Arrangement of Sections 4.3 Text of the Union Territory Goods and Services Tax Act, 2017 4.5 Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2019 4.27
Union Territory Goods and Services Tax (Second Removal of Difficulties) Order, 2019 4.29 Union Territory Goods and Services Tax (Third Removal of Difficulties) Order, 2019 4.30 Relevant Notifications Enforcing provisions of UTGST Act, 2017 and amendments thereto 4.31 Validation Provisions 4.33 Subject Index 4.37 DIVISION FIVE 5 Goods and Services Tax (Compensation to States) Act, 2017 Arrangement of Sections 5.3 Text of the Goods and Services Tax (Compensation to States) Act, 2017 5.5 Relevant Notifications Enforcing provisions of Goods and Ser vices Tax (Compensation to States) Act, 2017 and amendments thereto 5.17 Subject Index 5.19 DIVISION SIX 6 GST Rules and Forms Central Goods & Services Tax Rules, 2017 6.3 Integrated Goods & Services Tax Rules, 2017 6.661 Goods and Services Tax Compensation Cess Rules, 2017 6.677 Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 6.680A Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 6.681 Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 6.685 Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 6.689 I-8
Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 6.693 Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 6.697 Goods and Services Tax Settlement of Funds Rules, 2017 6.701 Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019 6.745 National Anti-Profiteering Authority : Procedure and Methodology 6.753 Tribunals Reforms Act, 2021 6.757 Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and other Authorities 6.776 Tribunal (Conditions of Service) Rules, 2021 6.780 DIVISION SEVEN 7 Notifications issued under CGST Act/IGST Act/UTGST Act CGST Notifications 7.3* Service Tax Notifications 7.158* IGST Notifications 7.160* UTGST Notifications 7.179* Compensation Cess Notifications 7.200* CGST (Rate) Notifications 7.223* IGST (Rate) Notifications 7.270* Compensation Cess (Rate) Notifications 7.317* Central Excise (N.T.) Notification 7.329* DIVISION EIGHT 8 Case Laws Digest Section Key to Landmark Rulings of Supreme Court/High Courts/AAAR/AAR/NAA 8.i* I-9 See
Alphabetical Key to Landmark Rulings of Supreme Court/ High Courts/AAAR/AAR/NAA 8.v* Case Laws Digest 8.3* DIVISION NINE 9 Annotated Text of CBIC’s FAQs List of FAQs 9.3* Annotated Text of CBIC’s FAQs 9.5* DIVISION TEN 10 Circulars and Clarifications Circulars and Clarifications 10.3* DIVISION ELEVEN 11 Constitutional Provisions Constitution (One Hundred and First Amendment) Act, 2016 11.3* Relevant provisions of Constitution of India 11.9* Date of enforcement of provisions of Constitution (One Hundred and First Amendment) Act, 2016 11.23* LIST OF NOTIFICATIONS i* LIST OF CIRCULARS & CLARIFICATIONS xxxiii* I-10 See
4.1 ITC is core provision of GST Wide definition of input, input services and capital goods 4.1-1 Input Tax dbac Input Tax Credit (ITC) 1.62
e Flow of Input Tax Credit Imports – Basic customs duty and IGST paid at the time of import Exports and sup plies to SEZ-Zero rated No tax paid Inter-State procure ment - IGST paid by TaxablesupplierPerson
Taking credit of IGST on imports and inter-State procurement taking credit of CGST and SGST/UTGST paid on procurement within State Inter-State supply Procurement from within State CGST andState/UnionpaidSGST/UTGSTbysupplierSupplywithinTerritory-SGST/UTGST Output and then CGST and SGST/ UTGST in any order After full utilisation of IGST credit, utilise CGST credit for payment CGST and if balance left, utilise for IGST After full utilisation of IGST credit, utilise SGST/UTGST credit for payment of SGST/UTGST and if balance left, utilise for IGST
CGST
1.63 Para 4.1
Input
UTGSTSGST/
IGST charged
IGST IGST
4.2 Manner of taking input tax credit 4.2-1 Documentary requirements and conditions for claiming input tax credit aaa vide dbce Para 4.2 1.64
Input Tax Credit only if invoice complete in all respects ITC eligible only if supplier uploads details of his outward supply in his GSTR-1 and recipient accepts the same vide No ITC if supplier does not upload his invoice in his GSTR-1 and/or does not ap pear in GSTR-2B of recipient Input tax credit available only if supplier of goods and services has deposited the tax with Presently,Governmentthereisnomechanism by which the recipient of goods or services would know or verify whether supplier has deposited tax with Government. Input Tax Credit available if tax invoice contains minimum specified detailsProviso 1.65 Para 4.2
30th day of November vide vide Debit note with GST can be issued in any subsequent financial year also Financial year in which the debit note issued is relevant for ITC and not date of underlying invoice Input Tax Credit on basis of debit note if with GST 4.2-3 No Input tax credit if GST was paid by supplier on advance paid to him 4.2-4 Restriction on availing ITC if supplier has not uploaded details of supplies in his GSTR-1 return Para 4.2 1.66
furnished 5%furnished 4.3 Requirements for availing Input Tax Credit baba the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted vide vide c * a b vide vide Input tax credit available only if supplier of goods and services has deposited the tax with Government c 1.67 Para 4.3
vide vide Inputs or capital goods received in instalmentsproviso No mechanism to know whether supplier of goods or services has paid the tax Taking input tax credit in respect of inputs sent for job work 4.3-1 Reversal of input tax credit if payment not made to supplier within 180 days proviso proviso Interest after 180 days or from first day itself Payment to supplier can be made through book adjustment Senco Gold Ltd., In re Issue of credit note means payment received by supplier Shiva Electricals CST Mohd. Ekram Khan CTO CST Shiva Analyticals MRF Ltd., In re Para 4.3 1.68
MRF Ltd. In Santoshre Distributors In re 4.3-2 Procedure for reversal of input tax credit in case of non-payment of con sideration proviso Re-availing the credit after payment to supplier 4.4 Blocked credit - Supply of goods and services ineligible for ITC a b vide 1.69 Para 4.4
in respect of a b i aa i ii ab i ii iii b i b ii b dciii on his own account hgefi Para 4.4 1.70
4.4-1 Meaning of ‘plant and machinery’ Explanation 4.4-2 Meaning of ‘works contract’ 4.4-3 Meaning of ‘motor vehicle’ Bose Abraham State of Kerala Vijaya Traders CTO RDS Projects CTO b i Mohana Ghosh, In re 1.71 Para 4.4
No ITC of GST paid on excavators and road rollers, but available on tippers and dumpers 4.4-4 Case Law in respect of ineligible ITC Gifts to customers/distributors Biostadt India Ltd. In re No ITC on goods supplied free for brand promotion or sales promotionSanofi India Ltd., In re Pipeline outside factory for carrying LPG not eligible Western Concessions (P.) Ltd. In re Gardening expenses, hospital expenses, guest house expenses General Manager Ordnance Factory Bhandara, In re 4.5 Input Tax Credit of capital goods 4.5-1 Meaning of ‘capital goods’ for purpose of ITC Explanation Explanation Explanation Para 4.5 1.72
Rs. : 3195 | USD : 94 AUTHOR : Taxmann PUBLISHER : TAXMANN DATE OF PUBLICATION : August 2022 EDITION : 18th Edition ISBN NO : 9789356220195 NO. OF PAGES : 3228 BINDING TYPE : PAPERBACK ORDER NOW Description GST Manual with GST Law Guide & Digest of Landmark Rulings (Set of 2 Vols.) This book contains a compilation of amended, updated & annotated text of the following GST Act(s) & Rules: Central GST Act & Rules Integrated GST Act & Rules Union Territories GST Act & Rules GST (Compensation to States) Act & & GST Compensation Cess Rules · GST Settlement of Funds Rules, 2017 What sets it apart is the presentation of the GST Act(s), along with Relevant Rules, Forms, Circulars, Notifications, Dates of Enforcements, and Allied Laws referred to in the Section. In other words, the Annotation under each Section shows: · Relevant Rules & Forms (with Action Points) · Relevant Notifications issued under CGST Act, IGST Act, UTGST Act List of Circulars & Clarifications Date of enforcement of provisions Allied Laws referred to in the Section Along with the above, the readers also get a specially curated & comprehensive Guide to GST Laws and a Section-wise digest of Landmark Rulings under the GST TheLaw Present Publication is the 18th Edition, amended by the Finance Act 2022 & incorporates Notifications issued till 19-07-2022. This book is authored/edited by Taxmann's Editorial Board with the following noteworthy features: · [Taxmann's series of Bestseller Books] on GST Laws · [Follows the Six-sigma Approach] to achieve the benchmark of 'zero error'
