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 Home > LAWYERS > Taxation Laws > Goods and Service Tax > GST Commentaries |
5
CGST/SGST
THE CENTRAL/STATE
GOODS AND SERVICES TAX ACT, 2016
Chapter XIB Electronic Commerce
IGST
THE INTEGRATED GOODS AND
SERVICES TAX ACT, 2016
Chapter I Preliminary
Chapter II Principles for Determining Supply of Goods and/or Services in the Course of Inter-State Trade or Commerce
Chapter III Levy and Collection of Tax
Chapter IV Place of Supply of Goods and/or Services
Chapter V Payment of Tax
Chapter VI Input Tax Credit
Chapter VII Apportionment of Tax and Settlement of Funds
Chapter VIII Settlement of Cases
Chapter IX Miscellaneous Provisions
Chapter X Transitional Provisions
Chapter XI Administration
SCHEDULES
Schedule I Matters to be treated as Supply without Consideration
Schedule II Matters to be treated as Supply of Goods or Services
Schedule III Liability to be registered
Schedule IV Activities or Transactions in respect of which the Government, a State Government or any Local Authority shall not be regarded as a Taxable Person
DRAFT RULES
Draft Goods and Services Tax —Refund Rules, 20--
Chapter-__: Refund
Draft Goods and Services Tax — Payment of Tax Rules, 20--
Chapter-__: Payment of Tax
Draft Goods and Services Tax — Tax Invoice, Credit and Debit Notes Rules, 20--
Chapter-__: Tax Invoice, Credit and Debit Notes
Draft Goods and Services Tax — Registration Rules, 20--
Chapter-__: Registration
Draft Goods and Services Tax — Return Rules, 20--
Chapter-__: Return
GST Valuation (Determination of the Value of Supply of Goods and Services) Rules, 2016
BARE TEXT
Model GST Law
1. Goods and Services Tax Act, 2016
2. GST Valuation (Determination of the Value of Supply of Goods and Services) Rules, 2016
3. The Integrated Goods and Services Tax Act, 2016
FORMS/FORMATS
Draft 1 Formats under Goods and Services Tax — Invoice Rules, 20--
Draft 2 Goods and Services Tax Rules, 20-- Payment Formats
Draft 3 Goods and Services Tax Rules, 20-- Registration Formats
Draft 4 Refund Forms for Centre and State
Draft 5 Goods and Services Tax Rules, 20-- Return Formats
APPENDIX
Appendix 1 Report on the Revenue Neutral Rate and Structure of Rates for the Goods and Services Tax (GST)
Appendix 2 The Constitution (One Hundred and First Amendment) Act, 2016
Appendix 3 Revenue Implications of GST and Estimation of Revenue Neutral Rate: A State Wise Analysis
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