Taxmann's GST Manual with GST Law Guide & Digest of Landmark Rulings | Set of 2 Vols.

S T N E T N O C

E G A P

GST Law Guide

n o i t c u d o r t n I

T S G n i t n e v e e l b a x a T

h t o b r o s e c i v r e s r o s d o o g f o y l p p u s e l b a x a t f o e u l a V

) C T I ( t i d e r C x a T t u p n I

s s e t r c o i v p r x e e s n r a o h s t d r o e o h g t o f h o t t r o o b p r m o i s r e c o i t v r r o e p s r x o e s f d o o e s o a s g c t r f n o o i p y l y m l p p i p p d usu n st s a frf s o h o t pot r emeo o ci c bp ar ar x l l P oP oE

e g r a h c e s r e v e R

n o i t a c T fi S i t G o n n i f s o e s e i u r s p s r i e t y n b e T l l S a G m m s o o t r s f n n o o i i s t s p e m c e n x o E C s e c i v r e s d n a s d o o g f o y l p p u s f o e m i T

s e c i v r e s e l b a x a t t n a t r o p m i e m o S

s e i t i v i t c a d e t a l e r t n e m n r e v o G

T S G n i s e r u d e c o r p c i s a B

s e t o n t i b e d d n a t i d e r c , e c i o v n i x a T

s d o o g f o t r o p s n a r t r o f l l i b y a w E

t i d e r c x a t t u p n i h g u o r h t d n a h s a c y b s e x a t f o t n e m y a P

T S G r e d n u s n r u t e R

1.275

u

I-5

1.264

u

1.237

u

1.215

u

1.251

u

1.218

u

1.167

u

1.109 u

1.150

u

1.148

u

1.95 u

1.138 u

1.60 u

1.131 u

1.79 u

1.42 u

T S G n i s m y n o r c A

u

1 DIVISION ONE

1.3 1.25 u

1.i u

I-11 List of Forms

S T N E T N O C

I-6 E G A P

u

T S G f o d n u o r g k c a b l a n o i t u t i t s n o C

u

s s e c n o i t a s n e p m o c T S G

u

T S G n i s e u s s i s u o e n a l l e c s i M

u

e c r e m m o c c i n o r t c e l E

u

1.334

g n i d n u o p m o c d n a n o i t u c e s o r P

u

1.308

s e i t l a n e p d n a s e c n e T f f S o , G s n r i e c n fi o f s i o i v T e S r G d f n o a s a l r e e w p o p P A

u

1.303

T S G n i d n u f e R

u

y r e v o c e r d n a s d n a m e D

u

t i d u a d n a t n e m s s e s s A

u

DIVISION TWO

1.322 1.341 1.354 1.358 1.364 1.377 1.380

2

Central Goods and Services Tax Act, 2017 u

Arrangement of Sections

u

Text of the Central Goods and Services Tax Act, 2017

u

Central Goods and Services Tax (Removal of Difficulties) Order, 2018

2.194

Central Goods and Services Tax (Second Removal of Difficulties) Order, 2018

2.195

Central Goods and Services Tax (Third Removal of Difficulties) Order, 2018

2.197

Central Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018

2.198

Central Goods and Services Tax (Removal of Difficulties) Order, 2019

2.199

Central Goods and Services Tax (Second Removal of Difficulties) Order, 2019

2.201

Central Goods and Services Tax (Third Removal of Difficulties) Order, 2019

2.202

Central Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019

2.203

Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019

2.204

u

u

u

u

u

u

u

u

2.3 2.13

S T N E T N O C

I-7

E G A P

u

u

u

u

u

u

u

u

u

Central Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019

2.206

Central Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019

2.207

Central Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019

2.208

Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019

2.209

Central Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019

2.211

Central Goods and Services Tax (Removal of Difficulties) Order, 2020

2.212

Relevant Notifications Enforcing provisions of CGST Act, 2017 and amendments thereto

2.214

Text of provisions of Allied Acts referred to in Central Goods and Services Tax Act, 2017

2.218

Subject Index

2.241

DIVISION THREE

3

Integrated Goods and Services Tax Act, 2017 u

Arrangement of Sections

3.3

u

Text of the Integrated Goods and Services Tax Act, 2017

3.5

u

Relevant Notifications Enforcing provisions of IGST Act, 2017 and amendments thereto

3.35

Subject Index

3.37

DIVISION FOUR

4

u

Union Territory Goods and Services Tax Act, 2017 u

Arrangement of Sections

4.3

u

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

u

S T N E T N O C

I-8 E G A P

u

u

u

u

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

Subject Index

4.33

DIVISION FIVE

5

Goods and Services Tax (Compensation to States) Act, 2017 u

Arrangement of Sections

5.3

u

Text of the Goods and Services Tax (Compensation to States) Act, 2017

5.5

Relevant Notifications Enforcing provisions of Goods and Services Tax (Compensation to States) Act, 2017 and amendments thereto

5.17

Subject Index

5.19

u

u

DIVISION SIX

6

GST Rules and Forms u

Central Goods & Services Tax Rules, 2017

u

Integrated Goods & Services Tax Rules, 2017

6.661

u

Goods and Services Tax Compensation Cess Rules, 2017

6.677

u

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

Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017

6.693

u

u

u

6.3

S T N E T N O C

I-9

E G A P

Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017

6.697

u

Goods and Services Tax Settlement of Funds Rules, 2017

6.701

u

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

u

Tribunals Reforms Act, 2021

6.757

u

Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and other Authorities

6.776

Tribunal (Conditions of Service) Rules, 2021

6.780

u

u

u

DIVISION SEVEN

7

Notifications issued under CGST Act/IGST Act/UTGST Act u

CGST Notifications

u

Service Tax Notifications

7.150*

u

IGST Notifications

7.152*

u

UTGST Notifications

7.171*

u

Compensation Cess Notifications

7.192*

u

CGST (Rate) Notifications

7.215*

u

IGST (Rate) Notifications

7.263*

u

Compensation Cess (Rate) Notifications

7.310*

DIVISION EIGHT

7.3*

8

Case Laws Digest u

u

u

8.i*

Alphabetical Key to Landmark Rulings of Supreme Court/ High Courts/AAAR/AAR/NAA

8.iii*

Case Laws Digest .

2 e m u l o V

*

See

Section Key to Landmark Rulings of Supreme Court/High Courts/AAAR/AAR/NAA

8.3*

S T N E T N O C

I-10 E G A P

DIVISION NINE

9

Annotated Text of CBIC’s FAQs u

List of FAQs

9.3*

u

Annotated Text of CBIC’s FAQs

9.5*

DIVISION TEN

10

Circulars and Clarifications u

Circulars and Clarifications

DIVISION ELEVEN

10.3*

11

Constitutional Provisions u

Constitution (One Hundred and First Amendment) Act, 2016

11.3*

u

Relevant provisions of Constitution of India

11.9*

u

Date of enforcement of provisions of Constitution (One Hundred and First Amendment) Act, 2016

LIST OF NOTIFICATIONS LIST OF CIRCULARS & CLARIFICATIONS

.

2 e m u l o V

*

See

11.23* i* xxxi*

© Taxmann Price : ` 3195 (for a set of Two Volumes) Law stated in this book is as amended upto 1st February, 2022 Published by : Taxmann Publications (P.) Ltd. Sales & Marketing : 59/32, New Rohtak Road, New Delhi-110 005 India Phone : +91-11-45562222 Website : www.taxmann.com E-mail : sales@taxmann.com Regd. Office : 21/35, West Punjabi Bagh, New Delhi-110 026 India Printed at : Tan Prints (India) Pvt. Ltd. 44 Km. Mile Stone, National Highway, Rohtak Road Village Rohad, Distt. Jhajjar (Haryana) India E-mail : sales@tanprints.com Disclaimer Every effort has been made to avoid errors or omissions in this publication. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. It is notified that neither the publisher nor the author or seller will be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt the reader should cross-check all the facts, law and contents of the publication with original Government publication or notifications.

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All disputes are subject to Delhi jurisdiction only.

S T N E T N O C

E G A P

GST Law Guide

T S G n i s m y n o r c A

T S G n i t n e v e e l b a x a T

h t o b r o s e c i v r e s r o s d o o g f o y l p p u s e l b a x a t f o e u l a V

s s e t r c o i v p r x e e s n r a o h s t d r o e o h g t o f h o t t r o o b p r m o i s r e c o i t v r r o e p s r x o e s f d o o e s o a s g c t r f n o o i p y l y m l p p i p p d usu n st s a frf s o h o t pot r emeo o ci c bp ar ar x l l P oP oE

e g r a h c e s r e v e R

n o i t a c T fi S i t G o n n i f s o e s e i u r s p s r i e t y n b e T l l S a G m m s o o t r s f n n o o i i s t s p e m c e n x o E C s e c i v r e s d n a s d o o g f o y l p p u s f o e m i T

s e c i v r e s e l b a x a t t n a t r o p m i e m o S

s e i t i v i t c a d e t a l e r t n e m n r e v o G

T S G n i s e r u d e c o r p c i s a B

s e t o n t i b e d d n a t i d e r c , e c i o v n i x a T

s d o o g f o t r o p s n a r t r o f l l i b y a w E

t i d e r c x a t t u p n i h g u o r h t d n a h s a c y b s e x a t f o t n e m y a P

T S G r e d n u s n r u t e R

.

1 e m u l o V

*

I-5

1.264*

u

) C T I ( t i d e r C x a T t u p n I

See

1.275*

u

1.251*

u

1.218*

u

1.167*

u

1.237*

u

1.215*

u

1.150*

u

1.148*

u

1.109* u

1.138* u

1.95* u

1.131* u

1.79* u

1.42* u

n o i t c u d o r t n I

u

1 DIVISION ONE

1.60* u

1.3* 1.25* u

1.i* u

I-11 List of Forms

S T N E T N O C

I-6 E G A P

u

T S G f o d n u o r g k c a b l a n o i t u t i t s n o C

u

s s e c n o i t a s n e p m o c T S G

u

T S G n i s e u s s i s u o e n a l l e c s i M

u

e c r e m m o c c i n o r t c e l E

u

1.334*

g n i d n u o p m o c d n a n o i t u c e s o r P

u

1.308*

s e i t l a n e p d n a s e c n e T f f S o , G s n r i e c n fi o f s i o i v T e S r G d f n o a s a l r e e w p o p P A

u

1.303*

T S G n i d n u f e R

u

y r e v o c e r d n a s d n a m e D

u

t i d u a d n a t n e m s s e s s A

u

DIVISION TWO

1.322* 1.341* 1.354* 1.358* 1.364* 1.377* 1.380*

2

Central Goods and Services Tax Act, 2017 u

Arrangement of Sections

u

Text of the Central Goods and Services Tax Act, 2017

u

Central Goods and Services Tax (Removal of Difficulties) Order, 2018

2.194*

Central Goods and Services Tax (Second Removal of Difficulties) Order, 2018

2.195*

Central Goods and Services Tax (Third Removal of Difficulties) Order, 2018

2.197*

Central Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018

2.198*

Central Goods and Services Tax (Removal of Difficulties) Order, 2019

2.199*

Central Goods and Services Tax (Second Removal of Difficulties) Order, 2019

2.201*

Central Goods and Services Tax (Third Removal of Difficulties) Order, 2019

2.202*

Central Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019

2.203*

Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019

2.204*

u

u

u

u

u

u

u

u

.

1 e m u l o V

*

See

2.3* 2.13*

S T N E T N O C

I-7

E G A P

u

u

u

u

u

u

u

u

u

Central Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019

2.206*

Central Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019

2.207*

Central Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019

2.208*

Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019

2.209*

Central Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019

2.211*

Central Goods and Services Tax (Removal of Difficulties) Order, 2020

2.212*

Relevant Notifications Enforcing provisions of CGST Act, 2017 and amendments thereto

2.214*

Text of provisions of Allied Acts referred to in Central Goods and Services Tax Act, 2017

2.218*

Subject Index

2.241*

DIVISION THREE

3

Integrated Goods and Services Tax Act, 2017 u

Arrangement of Sections

3.3*

u

Text of the Integrated Goods and Services Tax Act, 2017

3.5*

u

Relevant Notifications Enforcing provisions of IGST Act, 2017 and amendments thereto

3.35*

Subject Index

3.37*

u

DIVISION FOUR

4

Union Territory Goods and Services Tax Act, 2017 u

Arrangement of Sections

4.3*

u

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*

u

.

1 e m u l o V

*

See

S T N E T N O C

I-8 E G A P

u

u

u

u

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*

Subject Index

4.33*

DIVISION FIVE

5

Goods and Services Tax (Compensation to States) Act, 2017 u

Arrangement of Sections

5.3*

u

Text of the Goods and Services Tax (Compensation to States) Act, 2017

5.5*

Relevant Notifications Enforcing provisions of Goods and Services Tax (Compensation to States) Act, 2017 and amendments thereto

5.17*

Subject Index

5.19*

u

u

DIVISION SIX

6

GST Rules and Forms u

Central Goods & Services Tax Rules, 2017

u

Integrated Goods & Services Tax Rules, 2017

6.661*

u

Goods and Services Tax Compensation Cess Rules, 2017

6.677*

u

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*

Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017

6.693*

u

u

u

.

1 e m u l o V

*

See

6.3*

S T N E T N O C

I-9

E G A P

Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017

6.697*

u

Goods and Services Tax Settlement of Funds Rules, 2017

6.701*

u

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*

u

Tribunals Reforms Act, 2021

6.757*

u

Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and other Authorities

6.776*

Tribunal (Conditions of Service) Rules, 2021

6.780*

u

u

u

DIVISION SEVEN

7

Notifications issued under CGST Act/IGST Act/UTGST Act u

CGST Notifications

u

Service Tax Notifications

7.150

u

IGST Notifications

7.152

u

UTGST Notifications

7.171

u

Compensation Cess Notifications

7.192

u

CGST (Rate) Notifications

7.215

u

IGST (Rate) Notifications

7.263

u

Compensation Cess (Rate) Notifications

7.310

DIVISION EIGHT

7.3

8

Case Laws Digest u

u

u

8.i

Alphabetical Key to Landmark Rulings of Supreme Court/ High Courts/AAAR/AAR/NAA

8.iii

Case Laws Digest .

1 e m u l o V

*

See

Section Key to Landmark Rulings of Supreme Court/High Courts/AAAR/AAR/NAA

8.3

S T N E T N O C

I-10 E G A P

DIVISION NINE

9

Annotated Text of CBIC’s FAQs u

List of FAQs

9.3

u

Annotated Text of CBIC’s FAQs

9.5

DIVISION TEN

10

Circulars and Clarifications u

Circulars and Clarifications

DIVISION ELEVEN

10.3

11

Constitutional Provisions u

Constitution (One Hundred and First Amendment) Act, 2016

11.3

u

Relevant provisions of Constitution of India

11.9

u

Date of enforcement of provisions of Constitution (One Hundred and First Amendment) Act, 2016

LIST OF NOTIFICATIONS LIST OF CIRCULARS & CLARIFICATIONS

11.23 i xxxi

3 R E T P A H C

Value of taxable supply of goods or services or both

t e h a t h ho t t bi s ,r e e uoc l si a r vep c ni . et v or hc i t t e c s dA ar nT s noaS sdG ad r eS t t oa d eol n hge t ra f eo tT o by S l lnG lp e a hprC suaf yo hsl t ) dp1 o i ( bap5 rsu1 oesn e h st h o e t i r c t fc ioo v f e r ets e n l s b ey i rap l oy ip sac p dpeu orrs ee oo hh gd t fi t o adr ypno l yaf p l r n pl e o i ual i u st t pa ac pr ue fas o e i d ces ei hn ur t l p o a ec ver hel e et ho hs ws Ti

3.1 Transaction value is basis for valuation

) rb o( f d se nt oa i l t e i r d ne ob ct eo hn d Tl -u o h s t n e i p i c e r d n a r e i l p p u s ) a ( e r a e. un l o a i vt a nr oe i d t i c s an s no ac r e t l go ns i s t i p e ec ci cr ap Conditions for accepting transaction value for valuation

t) e c Au . nt Te c Sv GeA SRT fS eo G hs t C s no f aL o hr ) t a o( rf ) e s( 2 he t t5 o a 1 etn S t u o oi t t t a c ne t s os i yt na y asl n re e t e a dpr nma uop dCe e(s i Td v e eSg l G r sr a e o h gt r c c a f hAi , c e T dSu l nGa aI sev e n hi et f e ,rl o s b ti e c i d t Au u l dTc ,Sn s Gi e e x r C ae a t h ; yt t nr c Ao A

3.1-1 Value does not include GST but includes other taxes

. y l n o e u l a v t e n n o e l b a y a p e b l l i w T S G C d n a T S G S , s u h T

e nl ob i i t d a u s l nc en pi e mb ol l Ci w T) Ss s Ge dc ne r ah Tt So Ge Tm o Us ,r T o Sx Ga t St ,n T Se Gm n Ci a ,t T r Se Gt In. e eec dei uko i l l v ( c n s ne i i n txi a o t nr y l le e l i t ha wt r oa Tr ,p Se e Gvs red owe f og ’H r e a u.h s l s a c e VC f i ‘

nd ou i t l a c s n ni ee pb l mi l ow C) s Ts Se Gc r de nh at To Se Gm o Ts Ur ,o T x Sa Gt t Sn ,e T Sm Gn Ci a ,t r T . e e St c Gni Ieo v een ki di ul ( n l c si ne y i xe l ta t o ta n r r lea l h i p t wo e s ,d Tr Se e Gvg r rea owh o f ’Hc e f u.i s l s e a l e VC b i ‘ -

e el ub l a a y Va ,p 9 1s 0s 2e C 6 d 8 o 2o .l f .

F e . a wl a dr ee t K r e e s d nu i l sc e n l i u t Ro Tn9 .

Sl l1 Gi 0 Cw2 , fTl l o Si AGB 2Se 3dc n en a l an u i r F T rS e a l pGa sCr A,e T K -S f Go I4 f1 o e ts n u ea ml yc r ae pd rn ou f Value for payment of IGST, CGST and SGST in Kerala State would not include Kerala Flood Cess

. et 9 d due1 t uba 0 l s 2 c d nd 3 o i T toS7 o gG d nne 8t so 1a e ox0d da2T / et0 S ua5 G l t/a 8 vo61 n 7 e .

0 hso 2 TiN/ 4 -S 0 C r Ta/ l 6 u sc 1 a / r ,c i0 t 2 c .

ACo x&N aI TBm u eCd f mo n o e c5g nar i I rr rao e p d c nue m eo d cc r e und oin Sne tom a y a vs de a el t 8 c 1 em0 i l r l 2 o e t Cn 2 1 xian1 Ta3

‘Value’ does not include TCS under Income Tax Act

n o e l b a y a p s i T S G , 2 s R s i S C T d n a 0 0 1 s i e c i o v n i f o t n u o m a f i t a h t s i . t8 n 9 at eo mn sd i n ta a h0 0 W1

vide

1.42

N O I T A U L A V R O F S I S A B S I E U L A V N O I T C A S N A R T

s n y l a o li ha t uc ht e cc s i ah wee cu ti u rl bpa yev l h n p pti e unl sib i hdd e cd u uu l sl c oci n n t i nt s i oo i h t nt a l do e nb r r nao i y yls ape ppc u i os v t r ee eh l ts b r afo i o l sts i d rno e e i o i p l g i p pce ueh srt . t ee c r h ht oA t f y tb T eS a l hdb G t eaC tr y n r a f uu po oc ) r no mi b ( an ) d( 2 ye i ne a 5 Abp1 e dr i a e ph ’t t e n r ue oh mw ay ‘ l yn l n o oo ss a e ,b t n . s el de i i p u l i op c p ewu r ss yi e bh s dTo ee .h i l t l p b e pi k uda sum l sc e n o ci t i v s r ie r e i rl s e p i rl p op u ps su t n u pso f no y i t i efl i elb a r ha f e i rb l e l v a onu coc t t tn a o r e ni t np n i ac o ce c sr s i h ya Tbw

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b If loan is provided by finance company directly to the buyer

d

a If the seller himself grants EMI instalments

Para 3.1 1.43

3.1-2 Amount paid by recipient on behalf of supplier

3.1-3 Incidental expenses incurred before supply

3.1-4 Interest, late fee or penalty for delayed payment

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GST on penal interest on EMI (Equated Monthly Instalment)

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Infrastructure Development Finance Co. Ltd.

1.44 Para 3.1

3.1-5 Tax payable when value is inclusive of GST

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3.1-6 GST on outward freight, packing and other charges in tax invoice

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t tel teyu o n r c e b n a ui bs i r ots c a s s o s ca r h i i p s r o c i s pmmc t r d e re u c ee ap fd i tf o v apne/ r s e t o r l e i l a c t b f s e aa7 eti . rl na d n s6 r l b l n neu aeaa4 b s a n v I gwe i C -ge r ni g s op nrl C d l or i S o a e a v o t i o sehnf3 g g t e r ) ,ia ndo7 ) e f n i h e s o 1 st em0 cat y nhnapi 2 l ( ecuhet p t r d b o e p uc e h e u rp s c r t e s /ina d be t e a r y l i m e e l a r t de n e es f l a pob a mlr a x t a s 3nteos r n i n o a n g o Ci l l i s o c u r t So t s c ( gmn i u emu d 6or d ot.

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State of Karnataka

Southern Motors

sn t a n c u) os ( ce s i t d o hn ci t ud Se .r e c dl aa i mc r ee r a m sm e co i c v / r l e a s i rc on sa dn i of o, ge s fs o a yc l p h pc uu ss rn e I t f . y a l dp ep r u e s f f e o r eo r f a e sb t n n uw oo cn s k i d t ,o n en t e f r Oa

3.2-1 Discounts offered after supply - secondary discounts

Maya Appliances

Giving trade discount after sale is a regular trade practice P Ltd. ACCT

Para 3.2 1.45

3.1-7 Subsidies directly linked to supply other than Government subsidies excluding Explanation

3.2 Discount or incentive given after supply a

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MRF Ltd., In re

Shiva Analyticals

CST

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ab initio

1.46 Para 3.2

ab initio

i.e.

GST not payable on additional post sale discount given by supplier to dealer to augment sales

-

Issue of credit note means payment received by supplier Shiva Electricals CST Mohd. Ekram Khan CTO

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GST Manual

with GST Law Guide & Digest of Landmark Rulings Set of 2 Volumes AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO PAGE NO. BINDING TYPE

: : : : : : :

TAXMANN TAXMANN FEBRUARY 2022 17TH EDITION 9789393880215 3080 PAPERBACK

Rs. 3195 | USD 101

Description This book contains a compilation of amended, updated & annotated text of the following GST Act(s) & Rules: u

Central GST Act & Rules

u

Integrated GST Act & Rules

u

Union Territories GST Act & Rules

u

GST (Compensation to States) Act & & GST Compensation Cess Rules

u

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: u

Relevant Rules & Forms (with Action Points)

u

Relevant Notifications issued under CGST Act, IGST Act, UTGST Act

u

List of Circulars & Clarifications

u

Date of enforcement of provisions

u

Allied Laws referred to in the Section

Along with the above, the readers also get a specially curated & comprehensive Guide to GST Laws and Section-wise digest of Landmark Rulings under the GST Law The Present Publication is the 17th Edition, authored by Taxmann’s Editorial Board, updated 1 st February 2022, with the following noteworthy features: u

[Taxmann’s series of Bestseller Books] on GST Laws

u

[Follows the Six-sigma Approach] to achieve the benchmark of ‘zero error’

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