R.K. Jain’s GST Law Manual | Set of 2 Volumes by Taxmann

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ABSTRACT OF CONTENTS VOL. 1 Glossary of GST terms ............................................................................................................................................................ (v)

(A)

PART 1 READY RECKONER OF GST LAWS & PROCEDURES & 1000 TIPS ON GST 1000 Tips for GST.......................................................................................................................................................... 1.7

(B)

250 CBEC Solution to GST problems....................................................................................................................... 1.78

(C)

Expert’s Guide on (i)

Threshold Exemption upto ` 40/20/10 lakhs ....................................................................................... 1.102

(ii)

Composition Scheme for goods and Restaurants upto ` 1.5 crore .................................................... 1.108

(iii)

New Composition Scheme for services & goods upto ` 50 lakhs....................................................... 1.117

(iv)

Reverse Charge Mechanism (RCM) ....................................................................................................... 1.123

(v)

Input Tax Credit (ITC)............................................................................................................................... 1.129

(vi)

Electronic Way Bill..................................................................................................................................... 1.139

(vii)

Tax Deducted at Source (TDS)................................................................................................................. 1.151

(viii) Tax Collection at Source (TCS)................................................................................................................. 1.164 (ix)

IGST - Integrated Goods & Services Tax ............................................................................................... 1.172

(D)

A to Z GST Laws & Procedures for Goods & Services — At a Glance...........................................1.205 to 1.396

(E)

Date charts for your obligations under GST (i)

Registration under GST............................................................................................................................. 1.397

(ii)

Returns to be filed under GST ................................................................................................................ 1.399

(iii)

Composition Scheme - Obligations & Dates ......................................................................................... 1.400

(iv)

Input Tax Credit - Records and due dates ............................................................................................. 1.401

(v)

Payment of tax under GST........................................................................................................................ 1.401

(vi)

Accounts & Records to be maintained under GST................................................................................ 1.403

(vii)

Refund under GST..................................................................................................................................... 1.405

(viii) Penalties Chart............................................................................................................................................ 1.405 (ix)

Miscellaneous Obligations........................................................................................................................ 1.409

PART 2 GST ACTS CGST Act, 2017....................................................................................................................................................................... 2.17 CGST (Extension to Jammu and Kashmir) Act, 2017..................................................................................................... 2.125 IGST Act, 2017...................................................................................................................................................................... 2.127 IGST (Extension to Jammu and Kashmir) Act, 2017....................................................................................................... 2.145 UTGST Act, 2017.................................................................................................................................................................. 2.146 GST (Compensation to States) Act, 2017.......................................................................................................................... 2.160 Constitution (One Hundred and First Amendment) Act, 2016.................................................................................... 2.169

(iii)

GST LAW MANUAL

PART 3 GST RULES Rules under GST .................................................................................................................................................................... 3.1 PART 4 REVERSE CHARGE MECHANISM Reverse Charge Mechanism for Goods & Services............................................................................................................. 4.1

PART 5 FORMS & PROFORMAS GST Forms ................................................................................................................................................................................ 5.1 ________

VOL. 2 Glossary of GST Terms........................................................................................................................................................(vii) PART 6 STATE GST & COMPENSATION CESS States GST & Compensation Cess for States........................................................................................................................ 6.1 PART 7 CIRCULARS, PRESS RELEASES & PUBLIC NOTICES Departmental Clarifications, Flyers/Leaflets, Circulars, Public Notices & Press Release on GST.............................. 7.1

PART 8 ADVANCE RULINGS ON GST Advance Rulings on GST...................................................................................................................................................... 8.1 PART 9 NOTIFICATIONS Notifications under CGST/IGST/UTGST/SGST (including issued by States).............................................................. 9.1 PART 10 APPEALS & REVISION GST Appellate Tribunal — Notifications & Order............................................................................................................ 10.1 PART 11 INDEX TO NOTIFICATIONS List of Notifications................................................................................................................................................................ 11.1 _______

ABSTRACT OF CONTENTS VOL. 1 PART 1 READY RECKONER OF GST LAWS & PROCEDURES & 1000 TIPS ON GST

(A)

1000 Tips for GST.......................................................................................................................................................... 1.7

(B)

250 CBEC Solutions to GST problems..................................................................................................................... 1.78

(C)

Expert’s Guide on (i)

Threshold Exemption upto ` 40/20/10 lakhs ....................................................................................... 1.102

(ii)

Composition Scheme for goods and Restaurants upto ` 1.5 crore .................................................... 1.108

(iii)

New Composition Scheme for services & goods upto ` 50 lakhs................................................... 1.117

(iv)

Reverse Charge Mechanism (RCM) ....................................................................................................... 1.123

(v)

Input Tax Credit (ITC)............................................................................................................................... 1.129

(vi)

Electronic Way Bill.................................................................................................................................... 1.139

(vii)

Tax Deducted at Source (TDS)................................................................................................................. 1.151

(viii) Tax Collection at Source (TCS)................................................................................................................. 1.164 (ix)

IGST - Integrated Goods & Services Tax ............................................................................................... 1.172

(D)

A to Z GST Laws & Procedures for Goods & Services — At a Glance...........................................1.205 to 1.396

(E)

Date charts for your obligations under GST (i)

Registration under GST............................................................................................................................. 1.397

(ii)

Returns to be filed under GST ................................................................................................................ 1.399

(iii)

Composition Scheme - Obligations & Dates ......................................................................................... 1.400

(iv)

Input Tax Credit - Records and due dates ............................................................................................. 1.401

(v)

Payment of tax under GST........................................................................................................................ 1.401

(vi)

Accounts & Records to be maintained under GST................................................................................ 1.403

(vii)

Refund under GST..................................................................................................................................... 1.405

(viii) Penalties Chart............................................................................................................................................ 1.405 (ix)

Miscellaneous Obligation......................................................................................................................... 1.409 PART 2 GST ACTS

CGST Act, 2017....................................................................................................................................................................... 2.17 CGST (Extension to Jammu and Kashmir) Act, 2017..................................................................................................... 2.125 IGST Act, 2017...................................................................................................................................................................... 2.127 IGST (Extension to Jammu and Kashmir) Act, 2017....................................................................................................... 2.145 (iii)

GST LAW MANUAL

UTGST Act, 2017.................................................................................................................................................................. 2.146 GST (Compensation to States) Act, 2017.......................................................................................................................... 2.160 Constitution (One Hundred and First Amendment) Act, 2016.................................................................................... 2.169 PART 3 GST RULES

Rules under GST .................................................................................................................................................................... 3.1 PART 4 REVERSE CHARGE MECHANISM

Reverse Charge Mechanism for Goods & Services............................................................................................................. 4.1

PART 5 FORMS & PROFORMAS

GST Forms ................................................................................................................................................................................ 5.1 ________

VOL. 2 Glossary of GST Terms........................................................................................................................................................(vii)

PART 6 STATE GST & COMPENSATION CESS

States GST & Compensation Cess for States........................................................................................................................ 6.1

PART 7 CIRCULARS, PRESS RELEASES & PUBLIC NOTICES

Departmental Clarifications, Flyers/Leaflets, Circulars, Public Notices & Press Release on GST.............................. 7.1

PART 8 ADVANCE RULINGS ON GST

Advance Rulings on GST...................................................................................................................................................... 8.1

PART 9 NOTIFICATIONS

Notifications under CGST/IGST/UTGST/SGST (including issued by States).............................................................. 9.1

GST LAW MANUAL

PART 10 APPEALS & REVISION

GST Appellate Tribunal — Notifications & Order............................................................................................................ 10.1

PART 11 INDEX TO NOTIFICATIONS

List of Notifications................................................................................................................................................................ 11.1 _______

(C) EXPERT’S GUIDE TO THRESHOLD LIMIT, COMPOSITION SCHEME, REVERSE CHARGE MECHANISM, ITC, ELECTRONIC WAY BILL, IGST, TDS & TCS Exemption to Small Taxpayers with annual turnover upto ` 40 lakh/` 20 lakh/` 10 lakh (Threshold Exemption) IMPORTANT YOU ARE NOT ELIGIBLE FOR THRESHOLD EXEMPTION IF YOU : (i)

are a person making any inter-State taxable supply of goods (not services);

(ii)

are a Casual Taxable person (except supplier of specified handicraft items);

(iii)

are a person who is required to pay tax under Reverse Charge;

(iv)

are a non-resident taxable person;

(v)

are a person required to deduct tax (e.g. e-commerce business – marketplace);

(vi)

are a person supplying goods or services or both as an agent of any other person;

(vii)

are an Input Service Distributor;

(viii) are a person who supplies goods or services through e-commerce. However, as per Notification No. 65/2017-Central Tax, dated 15-112017, exemption upto ` 20/10 lakh is available to suppliers providing services through an e-commerce platform; (ix)

are an e-commerce operator;

(x)

are an aggregator (organiser/entrepreneur) who supplies services under his brand name; and

(xi)

are engaged in making supplies of Ice cream and other edible ice, whether or not containing cocoa, Tariff Item No. 2105 00 00; Pan masala, Tariff Item No. 2106 90 20; and All goods, i.e. Tobacco and manufactured tobacco substitutes, Chapter 24.

PLEASE NOTE : (i)

For computing aggregate turnover don’t forget to add turnover of exempted goods and export goods.

(ii)

Aggregate turnover would be based on All India Basis for same PAN. (1.102)

EXEMPTION TO SMALL TAXPAYERS WITH ANNUAL TURNOVER UPTO ` 40/20/10 LAKH (THRESHOLD EXEMPTION)

1.103

YOU ARE REMINDED THAT : (i)

STATUTORY THRESHOLD LIMIT UNDER SECTION 22 OF CGST ACT IS ` 20 LAKH EXCEPT FOR 4 SPECIAL CATEGORY STATES OF MANIPUR, MIZORAM, NAGALAND AND TRIPURA WHERE IT IS ` 10 LAKH.

(ii)

HOWEVER, THIS LIMIT IS APPLICABLE ONLY IN RESPECT OF INTRA-STATE MIXED SUPPLY OF GOODS AND SERVICES OR OF SERVICES EXCLUSIVELY OR OF INTER-STATE SUPPLY OF SERVICES ONLY.

(iii)

IN RESPECT OF DEALERS ENGAGED IN EXCLUSIVE INTRASTATE SUPPLY OF GOODS ONLY, THIS THRESHOLD IS RAISED TO ` 40 LAKHS W.E.F. 1-4-2019 VIDE NOTIFICATION NO. 10/2019C.T., DATED 7-3-2019 EXCEPT IN 10 STATES OF ARUNACHAL PRADESH, MANIPUR, MEGHALAYA, MIZORAM, NAGALAND, PUDUCHERRY, SIKKIM, TELANGANA, TRIPURA AND UTTARAKHAND WHERE STATUTORY LIMIT OF ` 20/10 LAKHS HAS BEEN RETAINED.

Need for Threshold Exemption to Small Taxpayers. — It has been a state policy to exempt small taxpayers, who have a huge employment potential, to provide them a level playing field vis-à-vis the big and mighty enterprises with whom they have to compete in business. A large business house has a lower operational and production cost because of the volume of their production and business and lesser overheads (Economy of Scale), thus for the survival of the small units, they are given tax exemptions and other incentives. While large taxpayers are equipped with the resources and expertise required, thus small and tiny taxpayers are not in a position to follow the complexities of the law nor do they have resources to obtain services of experts for the same. Thus, for the survival of these small and tiny units threshold exemption has been allowed by the Government in the Act itself. It has been statutorily provided that the units and the persons upto the annual turnover of ` 20 lakh/` 10 lakh would not be required to get registered and thus be outside the ambit of GST in respect of intra-State supply of goods and services. Higher Exemption Threshold Limit for Supplier of Goods. — Further, GST Council in its meeting on 10-1-2019 had recommended that there would be two Threshold Limits for exemption from Registration and Payment of GST for the suppliers of Goods, i.e., ` 40 lakhs and ` 20 lakhs. In pursuance to this decision, Government has issued Notification No. 10/2019-C.T., dated 7-3-2019 and Notification No. 2/2019-U.T.T., dated 7-3-2019, whereunder w.e.f. 1-4-2019, threshold limit for dealers exclusively engaged in intra-State supply of goods has been increased to ` 40 lakhs across all States and Union Territories except in 10 States, namely Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand. Out of these 10 States, only four States, namely, Manipur, Mizoram, Nagaland and Tripura are Special Category States in terms of amended proviso to Section 22 of CGST Act, 2017 which would retain threshold limit of ` 10 lakhs while other six States would have this limit at ` 20 lakhs. The extended limit of ` 40 lakhs would not be applicable to dealers engaged in supply of Ice cream and other edible ice whether or not containing Cocoa, Pan Masala, Tobacco and manufactured tobacco substitutes. It would also not be applicable to persons requiring compulsory registration under Section 24 of CGST Act, 2017 and person taking volunteer registration. The Threshold for Registration for Service Providers would continue to be ` 20 lakhs and in case of Special Category States at ` 10 lakhs. An explanation has been inserted in Section 22(1) of CGST Act, 2017 vide Finance (No. 2) Act, 2019 providing for purposes of this sub-section that a person shall be considered to be engaged exclusively in the supply of goods even if he is

1.104

GST LAW MANUAL

engaged in exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount. New Threshold Turnover Limit for Small Taxpayers under GST. — (1) Under Central Excise law, the SSI exemption limit was ` 1.5 crore for goods, while in Service Tax, it was ` 10 lakh for services. In State VAT laws this limit varied from State to State but generally it ranged between ` 5 lakh to ` 10 lakh for goods. (2) However, under the GST, the CGST Act threshold limit for exemption across goods and services upto 31-3-2019 was fixed at an aggregate annual turnover of ` 20 lakh (` 10 lakh for special category States Manipur, Mizoram, Nagaland and Tripura in terms of amended proviso to Section 22 of CGST Act, 2017). However, w.e.f. 1-4-2019, threshold limit in respect of exclusive intra-State supply of goods has been raised to ` 40 lakh across all States and Union Territories except 10 States, namely Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand. (3) The Threshold turnover limit for supply of services or for mixed supply of goods or services, for Small Taxpayers in the Union Territories is ` 20 lakh except for exclusive supplier of goods where now it is ` 40 lakh. (4) As per the amended Section 22 of the CGST Act, the Government may, at the request of a State and on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in the supply of goods, subject to such conditions and limitations, as may be notified. Threshold Exemption to small taxpayers when not available. — The benefit of threshold limit is not available to the following : (i) Person making any inter-State taxable supply of goods. However, as per Notification No. 10/2017-I.T., dated 13-10-2017, persons making inter-State supplies of services have been exempted from registration up to ` 20 lakhs (` 10 lakhs in case of special category States of Manipur, Mizoram, Nagaland and Tripura), threshold exemption from payment of tax, to this extent is available to supplier of service; (ii)

Casual Taxable person making supplies of specified handicraft goods need not take compulsory registration and are entitled to the threshold exemption of ` 20 Lakh;

(iii)

Person who is required to pay tax under Reverse Charge;

(iv)

Non-resident taxable person;

(v)

A person required to deduct tax at source;

(vi)

The person supplying goods or services or both as an agent of any other person;

(vii) Input Service Distributor; (viii) A person who supplies goods or services through e-commerce. [As per Notification No. 65/2017-Central Tax, dated 15-11-2017, exemption upto ` 20 lakh is available to suppliers providing services through an e-commerce platform]; (ix)

Every e-commerce operator who provide platform to the suppliers to make supply through it or those who are notified as liable to pay GST under Section 9(5) of CGST Act;

(x)

An aggregator who supplies services under his brand name.

Scope of threshold exemption to Small Taxpayers. — In the GST law, the threshold is a benchmark in terms of aggregate turnover, below which, subject to conditions, neither any GST would be leviable nor any procedural requirement relating to GST law, including registration, is required to be fulfilled. In other words, GST law in toto is not applicable below this benchmark. Authority for threshold limit. — The authority for fixing threshold limit is contained in Article 279A(4)(d) of the Constitution of India which provides that the Goods and Services Tax Council shall make recommendations to the Union Territories and the States on the threshold limit of turnover below which goods and services may be exempted from Goods and Services Tax.

EXEMPTION TO SMALL TAXPAYERS WITH ANNUAL TURNOVER UPTO ` 40/20/10 LAKH (THRESHOLD EXEMPTION) 1.105

How to compute Aggregate Turnover of ` 40 lakh/` 20 lakh/` 10 Lakh. — (1) Term “aggregate turnover” has been defined in Section 2(6) of the Central GST Act, 2017 to mean as the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes Central tax, State tax, Union Territory tax, Integrated tax and Cess. (2) The value of following supplies shall be taken into account while computing the limit of ` 40 lakh ` 20 lakh/` 10 lakh. (a)

Value of all taxable supplies excluding the value of inward supplies

(b)

Value of exempted supplies

(c)

Value of export goods or services or both

(d)

Value of inter-State supplies of persons having same Permanent Account Number to be computed on all India basis.

(3) As per Section 2(6) of the CGST Act, 2017 the following types of items shall not be taken into consideration while computing the Annual Aggregate Turnover. (a)

Taxes if any charged under the head CGST, SGST, IGST.

(b)

Value of inward supplies on which the tax is payable on Reverse Charge basis under Section 8(3) of the Central GST Act, 2017.

(c)

Value of inward supplies.

Examples. — (a) A registered taxpayer in Delhi engaged in exclusive supply of goods has following turnovers : (i) Taxable turnover ` 16 lakh; (ii)

Inward supplies received under reverse charge ` 5 lakh;

(iii)

Exempted supplies ` 8 lakh; and

(iv)

Exports ` 2 lakh.

For computing aggregate turnover items (i), (iii) and (iv) above would be added which in this case comes to ` 26 lakhs. The taxpayer is eligible for threshold exemption w.e.f. 1-4-2019 aggregate turnover being below ` 40 lakh. However, a dealer registered in Telangana with same turnover would not be eligible for threshold exemption as his aggregate turnover would exceed the threshold limit of ` 20 lakh. (b) A registered taxpayer in Telangana engaged in supply of services has following turnovers : (i) Taxable turnover ` 8 lakh; (ii)

Inward supplies received under reverse charge ` 2 lakh;

(iii)

Exempted supplies ` 2 lakh; and

(iv)

Exports ` 6 lakh.

(4) For computing aggregate turnover items (i), (iii) and (iv) above would be added which in this case comes to ` 16 lakhs. The taxpayer is eligible for threshold exemption aggregate turnover being below ` 20 lakh. However, a dealer registered in Tripura with same turnover would not be eligible for threshold exemption as his aggregate turnover would exceed the threshold limit of ` 10 lakh. (5) An explanation has been inserted in Section 22(1) of CGST Act, 2017 vide Finance (No. 2) Act, 2019 providing therein that for purposes of this sub-section, a person shall be considered to be engaged exclusively in the supply of goods even if he is engaged in exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.

1.106

GST LAW MANUAL

Computation if one unit with same PAN exists in Special State while another unit exists in non-Special State. — In such a case as soon the aggregate turnover at all India level exceeds ` 10 Lakh, the taxpayer in Special State will be out of exemption limit, notwithstanding the fact that his individual turnover in that State is below ` 10 lakh or his total turnover across India is below ` 20 lakhs/` 40 lakh. As soon as his turnover at all India level, including taxable clearances in Special State exceeds ` 20 lakh/ ` 40 lakh, he would have to start paying tax in non-Special State also. STATE/UNION TERRITORY WISE THRESHOLD LIMITS UNDER GST FOR REGISTRATION/EXEMPTION W.E.F. 1-4-2019 (i)

States other than Special Category States as defined in amended Section 22 of CGST Act, 2017

S. No.

Name of State

Threshold limit exclusively for goods

Threshold limit for services/mixed supplies

Andhra Pradesh

40 lakhs

20 lakhs

Arunachal Pradesh

20 lakhs

Assam

40 lakhs

20 lakhs

Bihar

40 lakhs

20 lakhs

Chhattisgarh

40 lakhs

20 lakhs

Goa

40 lakhs

20 lakhs

Gujarat

40 lakhs

20 lakhs

Haryana

40 lakhs

20 lakhs

Himachal Pradesh

40 lakhs

20 lakhs

10.

Jammu and Kashmir

40 lakhs

20 lakhs

11.

Jharkhand

40 lakhs

20 lakhs

12.

Karnataka

40 lakhs

20 lakhs

13.

Kerala

40 lakhs

20 lakhs

14.

Madhya Pradesh

40 lakhs

20 lakhs

15.

Maharashtra

40 lakhs

20 lakhs

16.

Meghalaya

20 lakhs

17.

Odisha

40 lakhs

20 lakhs

18.

Punjab

40 lakhs

20 lakhs

19.

Rajasthan

40 lakhs

20 lakhs

20.

Sikkim

20 lakhs

21.

Tamil Nadu

40 lakhs

20 lakhs

22.

Telangana

20 lakhs

23.

Uttar Pradesh

40 lakhs

20 lakhs

24.

Uttarakhand

20 lakhs

25.

West Bengal

40 lakhs

20 lakhs

EXEMPTION TO SMALL TAXPAYERS WITH ANNUAL TURNOVER UPTO ` 40/20/10 LAKH (THRESHOLD EXEMPTION) 1.107

(ii)

Special Category States in terms of Amended Section 22 of CGST Act

S. No.

Name of State

Threshold limit exclusively for goods

Threshold limit for services/mixed supplies

Manipur

10 lakhs

Mizoram

10 lakhs

Nagaland

10 lakhs

Tripura

10 lakhs

Threshold limit exclusively goods

Threshold limit for services/mixed supplies

(iii) Union Territories S. No.

Name of Union Territory

Andaman and Nicobar Islands

40 lakhs

20 lakhs

Chandigarh

40 lakhs

20 lakhs

Dadra and Nagar Haveli

40 lakhs

20 lakhs

Daman and Diu

40 lakhs

20 lakhs

Delhi

40 lakhs

20 lakhs

Lakshadweep

40 lakhs

20 lakhs

Puducherry

20 lakhs

Notes : @ Goods would not include Ice cream and other edible ice whether or not containing Cocoa, Pan Masala, Tobacco and manufactured tobacco substitutes. ________

R.K. Jain’s

GST LAW MANUAL Set of 2 Volumes AUTHOR DATE OF PUBLICATION EDITION ISBN NO BINDING TYPE

: : : : :

R.K. JAIN FEBRUARY 2022 15TH EDITION 9789391055196 PAPERBACK

Rs. 3195 | USD 110

Description This book provides the complete, updated, amended & annotated text of all provisions of the GST Law. This book has been divided into eleven parts: u

Part 1 – Ready Reckoner of GST Laws & Procedures & 1,000 Tips on GST

Part 2 – GST Acts

Part 3 – GST Rules

Part 4 – Reverse Charge Mechanism

Part 5 – Forms & Proformas

Part 6 – State GST & Compensation Cess

Part 7 – Circulars, Press Releases & Public Notices

Part 8 – Advance Ruling on GST

Part 9 – Notifications

Part 10 – Appeals & Revisions

Part 11 – Index to Notifications

The Present Publication is the 15th Edition, authored by R.K. Jain, as upto 1st February 2022.

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