GST Smart Guide

Chapter 1 - GST - Concept & Status
Chapter 2 - Constitutional Amendment
Chapter 3 - Levy and Collection of Tax
Chapter 4 - Time of Supply
Chapter 5 - Place of Supply
Chapter 6 - Valuation Mechanism
Chapter 7 - Input Tax Credit
Chapter 8 - Registration
Chapter 9 - Non-resident and Casual Taxable Person
Chapter 10 - Tax Invoice, Credit and Debit Notes
Chapter 11 - Accounts and Records
Chapter 12 - Returns under GST
Chapter 13 - Payment of Taxes
Chapter 14 - Reverse Charge Mechanism (RCM) under GST Law
Chapter 15 - Tax Deduction and Tax Collection at Source
Chapter 16 - Refund under GST
Chapter 17 - Assessment
Chapter 18 - Audit under GST
Chapter 19 - Inspection, Search, Seizure and Arrest
Chapter 20 - Demand and Recovery
Chapter 21 - Advance Ruling
Chapter 22 - Appeals and Revision
Chapter 23 - Offence and Penalties
Chapter 24 - Anti-Profiteering Measures
Chapter 25 - Job Work under GST
Chapter 26 - Electronic Way Bill
Chapter 27 - Authorised Representatives
Chapter 28 - GST Practitioners
Chapter 29 - Adjudication Proceeding
Chapter 30 - Remedy under Writ Petition to High Court
Chapter 31 - Export Promotion Schemes under DGFT
Chapter 32 - Imports of Goods and Services
Chapter 33 - Export Procedure under GST
Chapter 34 - Deemed Exports
Chapter 35 - Merchant Exports
Chapter 36 - Works Contract Service
Chapter 37 - Goods Transport Agency Services
Chapter 38 - GST on Education Sectors
Chapter 39 - Pure Agent Services
Chapter 40 - Intermediary Services
Chapter 41 - Online Information and Database Access or Retrieval (OIDAR) Services
Chapter 42 - Canteen Services under GST
Chapter 43 - Employer-Employee Relationship under GST
Chapter 44 - Intellectual Property Right (IPR) under GST
Chapter 45 - Actionable Claims under GST
Chapter 46 - Liquidated Damages under GST
Chapter 47 - Services Supplies to SEZ Unit/Developer of SEZ under GST
Chapter 48 - Refund of IGST on Supplies to SEZ Unit/ Developer of SEZ on Payment of IGST
Chapter 49 - Levy of GST on “Ocean Freight” under GST
Chapter 50 - Taxability of Government Services under GST
Chapter 51 - GST Compensation Cess
Chapter 52 - GST on Cooperative Housing Societies
Chapter 53 - GST on Charitable and Religious Trusts
Chapter 54 - GST - MSME
Chapter 55 - Taxability of Health Care Services

Appendix

1. Procedure for Cancellation of Registration
2. Valuation Mechanism
3. Input Tax Credit
4. Imports of Goods
5. Refund under GST
6. Tax Deduction at Source
7. Job Work under GST
8. Electronic Way Bill
9. Export procedure
10. Taxability of “Tenancy Rights” under GST
11. Micro, Small and Medium Enterprises
12. Casual Taxable Person and Recovery of excess Input Tax Credit distributed by an Input Service distributor
13. GST (Compensation to States) Act, 2017
14. GST on Education Sectors
15. Demand and Recovery
16. E-Invoicing