ABC of GST | With Case-Law, Circulars & Notification

Division I

CGST Act, 2017

Chapter 1: Preliminary

Section/Rule       Description        

Section 1              Short title, extent, and commencement 

Section 2              Definitions         

Chapter 1: Preliminary Rules

Rule 1    Short title and Commencement

Rule 2   Definitions         

Chapter 2: Administration 

Section 3              Officers under this Act   

Section 4              Appointment of officers

Section 5              Powers of officers            

Section 6              Cross utilisation of powers by CGST and SGST/UTGST officers       

 

 

Chapter 3: Levy & Collection of Tax 

Section/Rule       Description        

Section 7              Scope of Supply i.e. transactions that shall be treated as supply for the purpose of this Act.            

                SCHEDULE 1: Activities or transactions to be treated as 

supply even made for without consideration       

                SCHEDULE 2: Activities or transactions that shall be treated as supply of goods or service

                SCHEDULE 3: Transactions which neither shall not be treated as supply of goods, nor supply of service      

Section 8              How tax shall be charged on composite and mixed supply             

Section 9              Levy and collection of Tax             

Section 10           Composition Levy            

Section 11           Exempt Supply 

Section 11A        Power not to recover tax not levied, or short-levied as a result of general practice               

Chapter 2: Composition Scheme Rules

Rule 3   Intimation for composition levy 

Rule 4   Effective date for composition levy           

Rule 5   Conditions for opting composition tax scheme    

Rule 6   Validity and cancelation of composition scheme 

Rule 7   Composition tax rate (Effective from 1-4-2020)  

                Form applicable to composition dealers 

Chapter 4: Time and Value of Supply 

Section 12           Time of supply of goods i.e. when tax liability shall arise 

Section 13           Time of supply of service i.e. when tax liability shall arise

Section 14           Time of supply in case of change in rate of tax     

Section 15           Value of supply

Chapter 4: Value of Supply Rules 

Rule 27 Value of supply where money is not the sole consideration           

Rule 28 Value of supply between distinct persons or related parties          

Rule 29 Value of supply of goods between principal and agent     

Rule 30 Value of supply based on cost price          

Rule 31 Other method for determining the value of supply           

Rule 31A              Value of supply of lottery, betting, gambling and horse racing       

Rule 31B              Value of supply of online gaming including online money gaming

Rule 31C              Value of supply in case of casino

Rule 31D              Value of supply of goods on basis of retail sale price         

Rule 32 Value of supply in case of certain services             

Rule 32A              Value of supply where Kerala Flood Cess is applicable      

Rule 33 Value of supply of service in case of Pure Agent 

Rule 34 Value of supply where consideration is received in foreign currency           

Rule 35 Value of supply inclusive of GST Tax         

Chapter 5: Input Tax Credit

Section/Rule       Description        

Section 16           Eligibility, conditions and time limit for claiming input tax credit  

Section 17           Blocked input tax credit and apportionment of common input tax credit 

Section 18           Availability of input tax credit in special circumstances    

Section 19           Input tax credit in respect of goods and capital goods sent for job work   

Section 20           Manner of distribution of input tax credit by an input service distributor

Section 21           Manner of recovery of excess input tax credit distributed              

Chapter 5: Input Tax Credit Rules

Rule 36 Documentary requirements for claiming input tax credit 

Rule 37 Reversal of input tax credit, if payment is not made to supplier within 180 days   

Rule 37A              Reversal of input tax credit, if tax is not paid by suppliers, and re-availment thereof           

Rule 38 Input tax credit by a banking & financial institution           

Rule 39 Procedure of distribution of input tax credit by input service distributor  

Rule 40 Claim of input tax credit in special circumstances as referred in section 18              

Rule 41 Transfer of input tax credit in case of sale, merger, demerger,  amalgamation, lease, or transfer of a business               

Rule 41A              Transfer of input tax credit to distinct person registered on same PAN      

Rule 42 Apportionment of common input tax credit of goods are services               

Rule 43 Apportionment of common input tax credit of capital goods (fixed assets)              

Rule 44 Reversal of input tax credit under special circumstances 

Rule 44A              Reversal of credit of additional custom duty paid on Gold Dore Bar            

Rule 45 Conditions for claiming ITC in respect of goods sent for job work

                Form applicable to input tax credit           

Chapter 6: Registration

Section 22           When a Person is liable for registration  

Section 23           Persons not liable for registration             

Section 24           Compulsory registration

                State wise threshold limit of turnover for registration      

Section 25           Procedure of registration             

Section 26           Deemed registration      

Section 27           Special provision relating to registration of casual or NRI taxable person  

Section/Rule       Description        

Section 28           Amendment of registration certificate    

Section 29           Cancellation or suspension of registration             

Section 30           Revocation of cancellation of registration              

Chapter 3: Registration Rules 

Rule 8   Application for registration          

Rule 9   Verification and approval of application 

Rule 9A Grant of registration electronically            

Rule 10 Issue of registration certificate   

Rule 10A              Furnishing the detail of Bank Account    

Rule 10B              Aadhar Authentication  

Rule 11 Separate registration for multiple business vertical            

Rule 12 Registration of person liable to TDS or TCS            

Rule 13 Registration of NRI Taxable Person           

Rule 14 Registration of person providing service of online data and online money gaming

Rule 14A              Option for taxpayers having monthly output tax liability below threshold limit (Inserted with effect from 01-11-2025)           

Rule 15 Extension of validity period of registration of NRI & casual taxable person              

Rule 16 Suo Moto registration by proper officer 

Rule 16A              Grant of temporary identification number            

Rule 17 Assignment of unique identity number to certain special entities

Rule 18 Display of registration number and certificate     

Rule 19 Amendment of registration         

Rule 20 Application for cancellation of registration            

Rule 21 Cancellation of registration in certain cases          

Rule 21A              Temporary suspension of registration     

Rule 22 Cancellation of registration by proper officer       

Rule 23 Revocation of cancellation of registration i.e. re-activation of cancelled registration            

Rule 24 Migration of persons registered under old existing law    

Rule 25 Physical verification of business premises              

Rule 26 Method of authentication of all documents         

                Forms applicable to Registration

Chapter 7: Tax Invoice, Debit and Credit Notes

Section 31           Issue of tax invoice          

Section 31A        Facility of Digital Payment            

Section 32           Only registered person can collect tax     

Section 33           Tax amount to be indicated in tax invoice              

Section 34           Issue of debit or credit note        

Chapter 6: Tax Invoice, Debit or Credit Note Rules 

Section/Rule       Description        

Rule 46 Tax invoice         

Rule 46A              Invoice cum Bill of supply             

Rule 47 Time limit for issue of invoice     

Rule 47A              Time limit for issue of invoice in case of RCM supply        

Rule 48 Manner of issuing Tax Invoice    

Rule 49 Bill of supply     

Rule 50 Receipt Voucher              

Rule 51 Refund Voucher

Rule 52 Payment Voucher            

Rule 53 Revised tax invoice, Debit Note, Credit Notes      

Rule 54 Tax invoice issued by some specified persons      

Rule 55 Transportation of goods on delivery challan         

Rule 55A              Tax invoice or bill of supply to be carried on by the vehicle transporting the goods              

Chapter 8: Accounts and Records

Section 35           Accounts & other records            

Section 36           Period of retention of accounts 

Chapter 7: Accounts & Records Rules

Rule 56 Maintenance of accounts by a Registered Person               

Rule 57 Generation & maintenance of electronic record 

Rule 58 Records to be maintained by transporter & godown operator      

                Forms applicable to this chapter

Chapter 9: Returns

Section 37           Statement of outward supply i.e. return of sales

Section 38           Communication of detail furnished in GSTR-1 to the recipient of supply   

Section 39           Return of self-assessed tax liability           

Section 40           First return in case of new registration   

Section 41           Reversal of input tax credit, if supplier does not pay tax, and its re-availment after the payment of tax by the supplier 

Section 42           Matching, reversal, and reclaim of input tax credit.—Omitted      

Section 43           Matching, reversal, and reclaim of input tax credit.—Omitted      

Section 43A        Matching, reversal, and reclaim of input tax credit.—Omitted      

Section 44           Annual return & self-certified reconciliation statement   

Section 45           Final return on cancellation of registration            

Section 46           Notice to non-filer of returns      

Section 47           Late fee payable on returns         

Section 48           GST Practitioners             

Chapter 8: Returns Rules

Rule 59 Procedure of filing of statement of outward supply          

Rule 60 Communication of detail of inward supply to the recipient            

Rule 61 Procedure of filing of GSTR-3B return      

Section/Rule       Description        

Rule 61A              Procedure of filing of GSTR-3B return on quarter basis    

Rule 62 Filing of return by composition dealer     

Rule 63 Filing of return by NRI taxable person     

Rule 64 Filing of return by supplier of online data and money gaming       

Rule 65 Filing of return by an input service distributor     

Rule 66 Filing of return by TDS deductor

Rule 67 Filing of TCS return by e-commerce operator       

Rule 67A              Filing of return through SMS       

Rule 68 Notice to non-filers of returns    

Rule 69-77          Matching of claim of input tax credit.—Omitted 

Rule 78 Matching of detail of supplies made through e-commerce operator          

Rule 79 Matching of claim of input tax credit.—Omitted 

Rule 80 Filing of Annual return and self-certified reconciliation statement              

Rule 81 Filing of Final Return after cancellation of registration      

Rule 82 Filing of return by specified agencies having unique identification number             

Rule 83 Rules regarding GST Practitioner

Rule 83A              Examination of GST Practitioner                

Rule 83B              Surrender of enrolment of GST Practitioners        

Rule 84 Conditions for appearance by GST Practitioner   

                Forms Related to Return & GST Practitioners       

Chapter 10: Payment of Tax

Section 49           Payment of tax interest, penalty and other amount          

Section 49A        First preference is to be given to utilisation of IGST input tax credit            

Section 49B        Government may prescribe any order for utilization of input tax credit     

Section 50           Payment of Interest        

Section 51           Tax deduction at source

Section 52           Tax collection at source 

Section 53           Transfer of input tax credit to respective Government’s tax account           

Section 53A        Transfer of cash ledger balance to respective tax account

 

Chapter 9: Payment of Tax Rules

Rule 85 Electronic Liability Register          

Rule 86 Electronic Input tax Credit Ledger             

Rule 86A              Restrictions on use of balance of input tax credit ledger  

Rule 86B              Restrictions on use of balance of electronic input tax credit ledger to a limited extent       

Rule 87 Electronic cash ledger    

Rule 88 Unique identification number for each transaction           

Section/Rule       Description        

Rule 88A              IGST input tax credit to be utilised on first priority             

Rule 88B              Manner of calculation of interest              

Rule 88C              Manner of dealing with difference in liability GSTR-1 v GSTR-3B  

Rule 88D              Manner of dealing with difference of input tax credit in GSTR-3B v GSTR-2B          

                Form Applicable to Payment of Tax and interest 

Chapter 11: Refund

Section 54           Refund of GST Tax           

Section 55           Refund to notified agencies e.g. UNO, foreign embassy etc.           

Section 56           Interest payable on delayed refund         

Section 57           Consumer Welfare Fund               

Section 58           Consumer Welfare Fund               

Chapter 10: Refund Rules

Rule 89 Application for refund   

Rule 90 Acknowledgement & processing of application for refund              

Rule 91 Provisional refund of tax in case of zero rated supply       

Rule 92 Refund of tax in other cases (other than zero rated supply)           

Rule 93 Rejection of refund application  

Rule 94 Interest payable on delayed refund         

Rule 95 Refund of tax to notified persons (Foreign Embassies etc.)             

Rule 95A              Refund of tax to duty free shop at airport             

Rule 95B              Refund of tax to CSD canteens   

Rule 96 Refund of IGST tax paid on export supply              

Rule 96A              Export of goods or services without payment of tax under security bond or letter of undertaking 

Rule 96B              Recovery of refund in case of non-realisation of export proceeds

Rule 96C              Refund shall be credited to bank account linked with PAN             

Rule 97 Consumer Welfare Fund               

Rule 97A              Manual filing & processing          

                Forms applicable to refunds       

Chapter 12: Assessments

Section 59           Self-Assessment              

Section 60           Provisional Assessment

Section 61           Scrutiny of returns          

Section 62           Assessment of non-filer of returns           

Section 63           Assessment of unregistered persons       

Section 64           Summary assessment in exceptional cases            

Chapter 11: Assessments Rules

Rule 98 Provisional Assessment

Rule 99 Scrutiny of returns          

Rule 100              Best judgement assessment of non-filer of returns           

                Forms applicable to assessment

Chapter 13: Audit

Section/Rule       Description        

Section 65           Audit by tax authorities 

Section 66           Special audit by practising CA or Cost accountant              

Chapter 11: Audit Rules

Rule 101              Audit    

Rule 102              Special Audit by practising CA or Cost accountant              

                Forms applicable to audit             

Chapter 14: Inspection, Search, Seizure and Arrest

Section 67           Power of inspection, search and seizure 

Section 68           Inspection of goods in movement or transit         

Section 69           Power to arrest

Section 70           Power to summon persons to give evidence and produce documents       

Section 71           Power to access or visit to business premises      

Section 72           Assistance of other Government agencies             

                Chapter 16: E-way Bill Rules        

Rule 138              E-way Bill            

Rule 138A           Documents to be carried on with conveyance     

Rule 138B           Verification of documents and conveyances         

Rule 138C           Inspection and verification of goods        

Rule 138D           Detention of vehicle more than 30 minutes          

Rule 138E            Restriction on generation of e-way bill    

Rule 138F            Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof              

Chapter 17: Inspection, Search & Seizure Rules

Rule 139              Inspection, search & seizure        

Rule 140              Release of seized goods on provisional basis        

Rule 141              Procedure in respect of seized goods      

                Forms applicable to inspection, search, seizure & E-way Bill           

Chapter 15: Demand & Recovery

Section 73           Assessment of tax and other liability in non-fraud cases up to financial year 2023-24        

Section 74           Assessment of tax and other liability in Fraud cases up to financial year 2023-24 

Section 74A        Determination of tax liability in fraud or non-fraud cases pertaining to financial year 2024-25 onwards               

Section 75           General principles & guidelines relating to determination of tax and other liabilities           

Section 76           Assessment of tax collected but not paid to the Government       

Section 77           Refund of tax collected and paid under wrong tax head  

Section 78           Initiation of recovery proceedings            

Section 79           Modes of recovery of outstanding demand          

Section 80           Extension of time for payment of outstanding demand and option to pay in instalments  

Section/Rule       Description        

Section 81           Transfer of property to be void in certain cases   

Section 82           Tax to be first charge on properties          

Section 83           Provisional attachment of properties before determination of demand    

Section 84           Continuation and validation of recovery proceedings after the order of appellate authorities          

Chapter 18: Demand & Recovery Rules

Rule 142              Notice of demand with show cause notice            

Rule 142A           Recovery of outstanding demand under old law (VAT etc.)             

Rule 142B           Intimation of difference in tax liability as per GSTR-1 v GSTR-3B return and recovery of such difference               

Rule 143              Recovery from third party by deduction of money payable to defaulter    

Rule 144              Recovery of outstanding demand through sale of goods 

Rule 144A           Recovery of penalty by selling goods or conveyance         

Rule 145              Recovery from a third person     

Rule 146              Recovery through execution of a decree of civil court       

Rule 147              Recovery of outstanding demand by sale of movable or 

immovable properties   

Rule 148              Officer cannot participate in bid

Rule 149              No auction or sale on holidays   

Rule 150              Assistance by police        

Rule 151              Recovery through attachment of debts and shares            

Rule 152              Recovery through attachment of property in custody of courts or public officer    

Rule 153              Recovery through attachment of interest in partnership 

Rule 154              Appropriation of sale proceeds  

Rule 155              Recovery trough land revenue authority

Rule 156              Recovery through court

Rule 157              Recovery from surety or guarantor          

Rule 158              Payment of tax and other amounts in instalments             

Rule 159              Provisional attachment of properties      

Rule 160              Recovery from company in liquidation    

Rule 161              Revision of outstanding demand after the order of appellate authorities 

                Form applicable to demand and recovery             

Chapter 16: Liability of certain person in certain cases

Section 85           Liability to pay tax in case of transfer of business

Section 86           Liability of agent and principal    

Section 87           Liability in case of amalgamation and merger of companies          

Section 88           Liability of company in case of liquidation             

Section 89           Liability of directors of a private company             

Section 90           Liability of partners of a firm       

Section 91           Liability of guardians, trustee, etc.            

Section/Rule       Description        

Section 92           Liability of court of wards            

Section 93           Liability on death of proprietor, dissolution of firm, partition of HUF etc. 

Section 94           Liability on closure of business by HUF, firm, AOP              

Chapter 17: Advance Ruling

Section 95           Definitions         

Section 96           Authority for Advance Ruling      

Section 97           Application for Advance Ruling  

Section 98           Procedure on receipt of application for advance rulings  

Section 99           Appellate authority for advance ruling    

Section 100        Appeal to appellate authority of advance ruling  

Section 101        Orders of appellate authority of advance ruling  

Section 101A     National appellate authority for advance ruling  

Section 101B      Appeal to National Appellate Authority for Advance Ruling            

Section 101C      Order of National Appellate Authority for Advance Ruling              

Section 102        Rectification of order of advance ruling authority              

Section 103        Legal binding of advance ruling  

Section 104        Advance ruling to be void in certain circumstances           

Section 105        Power of authority and appellate Authority of advance ruling      

Section 106        Procedure of authority or appellate authority of advance ruling  

 

Chapter 12: Advance Ruling Rules

Rule 103              Qualification and appointment of members of the authority for advance ruling    

Rule 104              Manner of application to the authority for advance ruling              

Rule 105              Certification of copies of advance rulings pronounced by the authority    

Rule 106              Appeal to the appellate authority for Advance Ruling       

Rule 107              Communication of advance ruling pronounced by the appellate authority              

                Forms applicable to Advance Ruling         

Chapter 18: Appeal & Revision

Section 107        Appeals to first appellate authority          

Section 108        Revision of order             

Section 109        Constitution of Appellate Tribunal            

Section 110        Appointment of members and president of Tribunal         

Section 111        Procedure of Appellate Tribunal

Section 112        Appeals to Appellate Tribunal     

Section 113        Order of Appellate Tribunal         

Section 114        Financial & administrative power of president     

Section 115        Interest on refund of pre-deposit amount             

Section 116        Appearance by authorised representative             

Section 117        Appeal to High Court     

Section 118        Appeal to Supreme Court             

Section/Rule       Description        

Section 119        Stay on recovery to be vacated after order of tribunal      

Section 120   &nb