Taxmann's GST Manual with GST Law Guide & Digest of Landmark Rulings

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

I-5

1.264

1.237

1.215

1.251

1.218

1.167

1.109 u

1.150

1.148

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

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

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

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

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

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

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

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

1.303

T S G n i d n u f e R

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

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

DIVISION TWO

1.322 1.341 1.354 1.358 1.364 1.377 1.380

Central Goods and Services Tax Act, 2017 u

Arrangement of Sections

Text of the Central Goods and Services Tax Act, 2017

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

2.3 2.13

S T N E T N O C

I-7

E G A P

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

Integrated Goods and Services Tax Act, 2017 u

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

Subject Index

3.37

DIVISION FOUR

Union Territory Goods and Services Tax Act, 2017 u

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

S T N E T N O C

I-8 E G A P

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

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

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 Services Tax (Compensation to States) Act, 2017 and amendments thereto

5.17

Subject Index

5.19

DIVISION SIX

GST Rules and Forms u

Central Goods & Services Tax Rules, 2017

Integrated Goods & Services Tax Rules, 2017

6.661

Goods and Services Tax Compensation Cess Rules, 2017

6.677

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

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

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

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

CGST Notifications

Service Tax Notifications

7.150*

IGST Notifications

7.152*

UTGST Notifications

7.171*

Compensation Cess Notifications

7.192*

CGST (Rate) Notifications

7.215*

IGST (Rate) Notifications

7.263*

Compensation Cess (Rate) Notifications

7.310*

DIVISION EIGHT

7.3*

Case Laws Digest 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

Annotated Text of CBIC’s FAQs u

List of FAQs

9.3*

Annotated Text of CBIC’s FAQs

9.5*

DIVISION TEN

Circulars and Clarifications u

Circulars and Clarifications

DIVISION ELEVEN

10.3*

Constitutional Provisions u

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

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. No part of this book may be reproduced or copied in any form or by any means [graphic, electronic or mechanical, including photocopying, recording, taping, or information retrieval systems] or reproduced on any disc, tape, perforated media or other information storage device, etc., without the written permission of the publishers. Breach of this condition is liable for legal action. For binding mistake, misprints or for missing pages, etc., the publisher’s liability is limited to replacement within seven days of purchase by similar edition. All expenses in this connection are to be borne by the purchaser. 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

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

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*

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

See

1.275*

1.251*

1.218*

1.167*

1.237*

1.215*

1.150*

1.148*

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

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

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

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

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

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

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

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

1.303*

T S G n i d n u f e R

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

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

DIVISION TWO

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

Central Goods and Services Tax Act, 2017 u

Arrangement of Sections

Text of the Central Goods and Services Tax Act, 2017

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*

. 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

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

Integrated Goods and Services Tax Act, 2017 u

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*

Subject Index

3.37*

DIVISION FOUR

Union Territory Goods and Services Tax Act, 2017 u

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*

. 1 e m u l o V

See

S T N E T N O C

I-8 E G A P

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

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

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 Services Tax (Compensation to States) Act, 2017 and amendments thereto

5.17*

Subject Index

5.19*

DIVISION SIX

GST Rules and Forms u

Central Goods & Services Tax Rules, 2017

Integrated Goods & Services Tax Rules, 2017

6.661*

Goods and Services Tax Compensation Cess Rules, 2017

6.677*

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*

. 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*

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

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

CGST Notifications

Service Tax Notifications

7.150

IGST Notifications

7.152

UTGST Notifications

7.171

Compensation Cess Notifications

7.192

CGST (Rate) Notifications

7.215

IGST (Rate) Notifications

7.263

Compensation Cess (Rate) Notifications

7.310

DIVISION EIGHT

7.3

Case Laws Digest 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

Annotated Text of CBIC’s FAQs u

List of FAQs

9.3

Annotated Text of CBIC’s FAQs

9.5

DIVISION TEN

Circulars and Clarifications u

Circulars and Clarifications

DIVISION ELEVEN

10.3

Constitutional Provisions u

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

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

oeen t hri e rtol f e ye b i l bb i p d peru o l un, c sof n edoi hgee t nmr i yh ia t bt s e dyec h ent i v gat r r rae a hs hot f cd e oh ,e bt g ngrf r i oo k a c sl y ahep pccp i t v dnr u s nue aose , rb nmo oas y i s y da s no i omt mag . ec gfs mn aA o oi cdycT eS ul gl phG nc i nptC u s d i u,saf y l , e o r c l h o ) npt c i p s( f ,uo ) d2 s sto e ( s 5 naco1 e g efp en pos h o xte i enrtt c lenfe o i a i p t s r y i n c e r i ee e l e dr vu p i i pe l l c eu a nt hs dv I

. le l i l wb i yd l u p l pc un si ee r ob f o e s l ba gl l ni i w t s e y l t , p n p ou i s t c e er po sf ne i b , y d r e or t r c u ac f n ni i s ge ng i d r aa oh l c , t n n g ei s me hD g. i ’ e e u wl ea k‘ v i l n s i e e s l nb ei pd xu el ,c s n ui he Tb y n a r o f n o i t a r e d i s n o c . yt nc aA fT o S tG n eC mo f y) ad p( ) d2 e( y5 a1 l n e o di t rc oe f s yt l a e nu ea l pv rn oi el e eb f i ed t u a l l c n ri os ti s y e l r p e p t u n s I

’d ne l oe u i fo t eh a t t s a e l r ‘ d ps r rd e ro t ow n i wa sef i h ho Ttg .hn ’ t s i i n mw a rde e eM t ds eu n ee r g e s . ab d ds r na o h o’ w yt e es t be a r i ye c at o l n ‘s e i fs d‘ o d a ‘ sr y e nol b a p . ewie c e . mh n i i t r ytp x e l s e s t en uu ho oat i c c v bens obot ’dsi i e d fii sm ei o yt hr as l uTf e j . d ’ de e y ‘ t r mbl e a o h rs nt e le a t a pg en‘ ha re Tc ob r e p s a t n e i p i c e r y b e l b a y a p t s e r e t n i l a m r o n n o e l b a i v e l et . bc a tr o t nn o dc l u f oo hs sm Tr e St Gd ,e s e ur hg Ta

nm oo i t r a f ce fiv i i t t o c e Nf re f e p7 , s1 a 0 y2 l p 6 pu8 s2 td p e mt ea xd eh t no ab s) i ’ e t t s a e R r e ( t T n I i ‘ t 7 a 1 h0 t 2 t / c 9 a. f eo hN t d mn oa ) re f t ea l b R a( fiT i t C s u7 j 1 o0 . s2 7 l a /1 s20 i 2 1s .7 i o h TN1

dIdd eMa e t t E a n ,d aee r mT h g iS nTt G a. o)d9 I e l Ml1 u nE 0 d2 e( t e / f h1 sc Ot 2 -ns/ e n2 mi 0 h1 lt a i. t s wo n N I dr i ya a l l p h u t tc n o r i on Msc i dI eM t , a EC uf & qI I Et .B s Cne i .s r dedw e t i g a n o l r pia l edh o r f n s saca i s slid a t dp s e e oi i f ocrr i e n gi t a rn l fp i c o ls ha et a nh s o e a hbp9 / csl 1 r e 0 a ud 2 npuo 6 lt irc i8 on f id2

tl sc e e b gAa r Tc a i hSl cGp p rCa e fe l o l t e )a s r e(t ) h2 a t ( y 5 f1 l i e , t na eo s r i a t a cc p see s i s h rd t e e npg I sr -aa sh dc of oi gn fe o v ee ur , l e a l vl e fs o ty r b a e pl eb ba ly l a i wp. s t ed ib , t o lo s l i e g w r e f t T o n Se i l Ga l a nds eno pat

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e dr eu t t n c ai r p g f so i nt au oo l s fi I -s d o o g f o r e l l e s e h t , r e y u b o t k n a B r o y n a p m o c e c n a n i f y b

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

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

Noscitur a sociis’-

GST on penal interest on EMI (Equated Monthly Instalment)

vide

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l l i w e l b a y a p x a t e h t , T S G T U r o T S G S— ,s T w So Gl l Co ,f T s Sa Gs In o fi o t a el vu i c s l ua l c c nk i c sa i yb l y p pb ud e st fa o l u ec ul l a a c ve fb I /5 T3 Sl e Gu TR Uss ul e l p u TR Sn Gi o Ct a ru ol Ta SV Gf Io f9 o e l %u nr i e) . t % a r n xi as Tt e ×a xr ax a t t fe . o l7 eb 1 va0 i c 2 s ls ui , p l c e pl na u i efR uoT l mS a VuG [sS =+d t0n n 0a u1 (T o/ S m] aTG xSC aGf TSo

s e o d e l u r e h T . T S G d e d u l c n. i T yS l p pG uf so fe o v i es uu l l a c vn i ee hb t yo l t n d oe sm e i e l p e pd as ni oe i u s l i a v ov re ph t et ha t h tt a hy t a es t t o o Nn y b d e g r a h c t n u o mT . aS eG hf t ,o e e gv r i a s u hl cc n ei s r s e a vn ee r k ra e dt ne ub t eo l n b an ya ac ps e sc i i v Tr Se Gs r no es hd wo ,o e g l p f mo r ae xl i ep rp ou Fs d e t a r g e t n i , % 8 1 s i e t a r T S G I d n a 0 8 1 1 . s R s i T S G I f o e v i s u l c n i e u l a v f I -

k c e h C . 0 0 0 , 1 = e u l a V . 0 8 1 = 8 1 1 / 0 4 2 , 1 2 = ). 8 0 18 +1 , 01 0. 1s ( R / ) 8 = 1x ×a 0t 8d e 1t , 1 a ( r g =e )t T n Si s Gu Il ( tp n e uu oa l mv at xa h at t Illustration

ACIT

Infrastructure Development Finance Co. Ltd.

1.44 Para 3.1

3.1-5 Tax payable when value is inclusive of GST

,en snss y d i h o e atog i Tt ph or. c e eggaT hi hSs e f r ,rocGe f e gfp en s du a ios rl ca k a ya tw c va vy a t ep l f hu pl o t , p r y tl nor ou s I r f a s e .g a t pl ee r t orsiui paimls shdiao nceSvp nm ang. r rtio h e t a ec hh gl st i ba e e gecris nHtfdi h u dl a.g s r tirc i r h a e h nt a grwi rift s ea e e du r r i r f a l o , s a p sd g pdwn e o urti go sau drg w ou a et hu lho e c t t ,ohnce t r s i n, l t e b e o c e h a u a s t e l c a r o a gc i t r n v l oah dp chcnnp a a scuo s s i e esl s a. e t s nbg a r ec I be .armA a y ve Re haT ac cp Or i sS FrostsG v i n i e fd nT et eC o i f enxSmao u s aGhr) a t gT0 T i cS de en 3 S( nG ha wG2 I t

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

f o e c i v r e s e h t s a % 5 . @l l a Tt Sa Ge c ei gv r r a e hS cy dc nn ae g yA l e t t r a o r a p ps en s a r tT h gs i d e o r f o eG gt r o a hn ci s os t d to c o eg r r of co r te o i l np sp i u ts I

r e e e a n e s s I r ysmr e aiae-v v ptse .e e xier r a, sb lr b Tt n a l e c l oi l fa i d o a r w n T t ln vu a eSa r r ot G e a e e ncryby u eRTal plb GOS i lwy l eFGi b t f(wed a t m o r i o hr a a g e e t s p i i s c l e f ear p e o c r b p f i tl ui Dnds l i yir dw a e e t ba whrA c dhtTe T etu) .h G udo9 tn se s fin 2 d o i o . i n x o gr e a a a nl N l t i b A c n e a Q T i c yAG na i Me v r nepFye obsnbs i i Qs dde h AaTeet F h S fig , r G i t t a r fI c h a d o a . l cr 97nc t tn 21ash 0 ta d2 go n-c,ic s a7asek r r d t ofr 81n e 23o o o hw gt .nc s ooer x n o t Nss i oe f f Qeoseo c g Aipar e Fvmea r s t e ha oa nS cr cc I

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r e i l p p u s y b d e k o o b e r a s d o o g n e h w o s e b l l i . wr ) e sy i h u Tb .( C t Tn e Ii sp t i i c ee kr ay t b nd ai ca ep hi s dt nh ai g e er gf r t a hu cb d n a l a r t n e C e h t y b d e. dT i S v o rG pf so e e i g d r i a s bh uc sr o f ’ e u l a v ‘ n ei ce i l r b pi ed hu t l c on t i de er ka ns i l t yn l e t c m en r i r d e v so e i G d i e s t ba ut SS

e h t f o y l p p u s f o e u l . t a vc eA hT t S nG i dC ef do ue ) l c ( ) n2 i ( e5 b1 ln l a o i ht sc ye ds i s by d ui ss fb o u ts n e uh ot ms e av i ee hc Te —r .o h w r e i l p p u s . t c A T S G C f o ) 1 3 ( 2 n o i t c e s n i ’ n o i t a r e d i s n o c ‘ f o n o i t i n fi e d n i r a e l c e d a m o s l a s i s i h T : n e v i g s i t a h t t n u o c s i d y n a e d u l c n i t o n l l a h s y l p p u s e h t f o e u l a v e h T

y l u d n e e b s a h t n d un oa c; s y i l d p hp cu us sh c du es df i o v ot rc pe p ys l e p pr un si d ee hu t s s fi o e ec i mo iv t n ei he t h tt a n i rd oe ed r r oo f c e e br ) (

) e3 ddl enb ( haa 5 sy 1 t i l lun b p o a bi p i t t ur tc s st e e shas i csi t us n y sa l uf p tp oo i ce d u s es i r mc d e i ht h xt cea f uht st to )eu t i n (r pe o tf ni a i p ei hb ) i t ic dr(e eodr dtne i a a h v ;t oos y rteb n c pi i ,d o d d v e en er s t r i c e e tv t en n f f e ear e v nte n l ene e eer e bmo b ets se a a rdh hg e yak t l nn. ni p t uc pal ufyoA c l so ls a T esc i d hm S fi t e G ri re h c C e t e t t f f poo ns a t i ) ( e r o f e b n w o n k s a w t i f i y l n o n o i t c u d e d s a e l b i s s i m r e p s i y l p py . ul sp rp e u t s f a f to n e um oi ct s e i d h t ,t s ua hr To ng n oi i t s c s ea s p ,r r o e f ve et wo on t Hi .d y e l r p . c y pf l uo p se p u nu i ss ys f cio nre eom f i c n i fio t ei e s di h v t ro t or a f ’pd e ee t kt o a nal tmp i t m d o en e r t c on ‘ do ft c o t eco uAn sTs s Sa i fGw o S h ndc oni i ah s i Tw v oSt rGn pC u sf o i c eos ) r i 1 d e ( h4 f T3 o

,o n t oo ss r i e v po r rp e ht o d nt e at i om t r ne op de eb s t s o a pn l nl ea eh bs r si e a l hp p tu s e s r e e t ht . n t i fc doA nyT at S i l G Ti b S Sa Gl id n fxa o a etT ctS nuG epC t du f i c o o nn) i 2 ( fi4 i n 3 ,o r i n e t c o hu i t t r dc ue e Fr s

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. 5t loc e 7tl ov r c s CnA in f e . e d y C c uno l e i o l S q r r d i a e e t p. a 2 c s t s c i r s b tt u ) de g a 8 d e ,t nn mt 1ue ai ea 0sd s akr 2er su ( t m srt b n ioias f t e un t m fsI b oi . e e o cn s g i t v s f o ni ti n h i t l i n o d m g .i i a i t i v m t o gm r pucemi p q no u f i on a c d dms v n i neol o ta Gu dcac a

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

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

f fo o CD Ta Ir ea r P i t n eC T lI i a f vo al a ns ar ce v se e cr i t v u r o e . h9 s t 1 ri 0 ow2 ,3 se dc oi 7 ood v gn e t fi a o ld a tn n T iS eg i iG p r i o9 c ei s1 r 0 eh2 n / hi 1 Tr 1 e .i / T l2 Sp 9 Gp. uo ts N u oyr hbl a t du i ec wg r dri eac uhC sc& s TI i eSB bGC de d ei t v a d T S G 9 1 0n 2w /a 4r 2d /h 5t 0i 1 w .n o . e9 Ne 1 rb0 a s2 l a u 0 ch1 r i 9c 13 0d C2 e &t I6a B8 d C2 T fdS o e G t 5a – 9 ad1 r r0 a a 2 pl / u 1 nc i 3 r/ di2 ec1 t C1 a & r . e Io t B i N e Cr r a el sh a u wTr c .i w9C e1C 0 i v 2& s6 I i B h 8C T2

r n n a I or . l ( i u s a ei l ce v u r s i oc s c r lerc i p s a s ef t a n o enml o mos a tgs w r n n a a i i r pd a d en l h p di t ebxi htew Torr n a e .s l n t u f oic a i h r s i cc n i i v e ohfv rwie , p,s d ui yrh e l r t a oa t Tv t .e u ) m t o a sb yl t o s na t aats tnne o e u nomn wt i se t i rn ri a o v a pc l s e u ’ t ctdi n r , n t e i c oc e lm g t r a r nr t a i n o epdc n e md y i l b ts l r a a ntg pioe eanl dlss p ,xii t y h ei l l c ,i y t a l c h en aw Ro f

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t i d e r c f o e u s s i d n a y t i l i b . al l i l u gf nn i i t s r e ui j l d p ap fu o s ey db od me v i ee nc oe sr i n ee t e o b ns ta i h d et r n c e sm a y ta c p es r r n oa ce sm i e st i h o Tn

. leo snea e I h hn c. t TN i s o r ot r i .a pnt r o l tieu rt i d l n e d i a c wduae r i nos oo cidc l s e tci th C a n d t & utI se lo dka oB orn ct s oao )C iir g m d f t i e leo l d o a a ht 4 dn t s a e e ol a eu l i r st oa a d e i s ,vdhp w i os d g – e t / a r el)s t e n vari r aseh u l t u a hn Tt o s .c yee m s aa le amo f c mgh ut i u rna ra w pa h e /r l or mt a e n t e e) r w(o. de s u o 9 d ec T t l 1 c hi o S to ra 0 t a G 2 ,pf g s e eul y6 e fa s nao s a as 8 a chmorp2 c o e (ti er d t e murrl p e e t e l opi pla l b a s ua d p nwpesi o d T l I l u y e eS –b se lbb G b e n nhao d9 l etni 1 u vset 0 ee ao2 o / estrw4 ba,e c d r r 2 i e e yhl s / l ac ana 5 mueoe0 (sdcd1 r i C C & I B C e d i v

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. . )f) o v 6 oB s( l 4 a mD 0 s0 rC e oH 2 t f o an n t or i sa d l K . ev a ( r s8 c i 2 f t3 o n eT e i nu l T I c s S s -i o1 t t 2 a e) t h 9 o t 0 n0 d l t2 e i ( d h e s r a c wnf too i g , e ) n u T i s Ay s i Tl et Sra E–h C)t (t d. 5nl ev 0e ih 1i p s Tc Tea Srwn oi ti 3t d =( l e t e r 5n h e 3eh p Rmwu Ty,w Sa)e C p i 7o Sv ( )t – 7 3t 0s8 t n 0n 0e 2u 1m ( oCy mCa aSp

,s , ) u u dh aT n. l t i n mu ao Tc s -i Rd s Ae Ai c Ao (v 5n 6i f mo oe cu . s n s i nt as mo xp ad t n 8a 0y 1l p =p u 2s 4t 5s o Tp S, Gl e a 5s 7t ]s 9 o 1p 0g 2n [ i t t e g s a w t n a c i l p p na I

MRF Ltd., In re

Shiva Analyticals

CST

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

Y L P P U S R E T F A N E V I G E V I T N E C N I R O T N U O C S I D

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,ssfls ) a o e a k a nc t r t s n t o a e h okip r t c i sa i t a a a d ga r r pdt i r a c e x lae h f d a ao i nyh s n M y o n c a t oi t u -i i tc g s d nt Rn i d a e a Au avh m i Aqa e t yc (a l d 9rspel 0ttpre 4xsuth n e u so ) i y mra l e o h g t of atth f i co g . dw y i n e t o r nt i s d tn d e ad n t e t me aee e t xdun rd anqi a n t e gi l ( y t i a 6n ec sT 0i a fw S 1,mho r T s G o. e ]t yto 9 I s l 1tnr .t p s 0eoo e 2rttpkl a u c u [ gnb b sa i i o c g i rpi i r tt fi a lx o sla e sdiune d d g r o ,e a e i b sr t l t i l t n i ’ e i hdn s t o ) idl d st t wau a n r y wul goo f op w oc pn n o hs u s l o i a wd e s i t t ,yesa t t err e lt n tb ea i at t dg ae cn i x i r s i l aa a p nc ut go pq f i na co I (ac t. n d ue s or me v ae er ce i o b vo nt i fd o e r ti n u eq e mr ys ai pt i fd i e ,r t c c Ax a Tt St Gu Cp n fi o , s )y 2 a ( d 6 10 n8 o1 i t n c i h et s i ow t r e i l p p u s do nt oe cd ea s m rt e o pn ss Ai

rre9 o s i 1 c sa0 c Cdn 2 / &oi 4 Ioe2 g Bf c/ i Co o 5 ftv0 n o n 1 ei . i l Dp o iaN ac n i r r e g a a i l Prr u -eoc h sr t i i th c a hnC i t & srI e e i t B l a p C t pf s yuo s l r y5 a a ebr l d a c e p 9g 1r n i 0a 2hd e ct 3 Ta 7 r S e dG t ef i t e a or dCw TTe SIi Gev r -i . t9 9 tn 1n 1 0eu0 2lo2 /i c6 1as1vi8 /ad2 2nsd 9ae le .ca t o ssa e Nc td s ri oT a v pS l r u fG e o cs -

Reversal of ITC not required if Post sale discounts offered

Para 3.2 1.47

MRF Ltd., In re

3.2-2 Quantity Discount permissible

Golden Tobacco Ltd. In re

3.2-3 Input Tax Credit to be reversed if payment is not made to supplier within 180 days proviso

8sgh 7ei nc c 2i u ts oc mv u ondn cieo . fdC n T norI aeee mut fh s a xs t ai r e t e ti s r 3sl e 0opv 1ppe u ds r =n o o 5at t 8yt d 4l e nr Tpei Spmu u Gsyq e . ar tp r 3s e 7o sl i ti )pe tp 9 ,nnp 1e u a g 0l l s a l n 2s e i ( o k pt ta pe s ad o pmea sh m ga t nwt t i t o a t t h n e n t gl ad s i ll se t a n pee nwphm s i taa ,n y e w wa a h ect tp i i I l ,. l v l s p t u u yph n f r a u s a To , a r ) .c t Nt t n sn oTniu c-udo o hc aRcc A s s ui i Ad n( sd I MRF Ltd. In re

c i n o r t c e l E n i d e t s u j d a e b n a c t i d e r c x a t t u p n i s t i , y l p p u s r e t f a d e u s s i s. i r ee t g o d ne tL i d t i ed r e c r fC I

3.2-4 No unjust enrichment if discount amount returned to buyer by cheque or credit note

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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

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: u

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 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

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

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