Volume 1

Division 1- Referencer

• Referencer 1 - Meanings of various terms
• Referencer 2 - Goods and Services Tax Network (GSTN)
• Referencer 3 - Goods and Services Tax Council (GST Council)
• Referencer 4 - Taxes/Duties/Cesses and Surcharges Subsumed in GST
• Referencer 5 - Non-GST Supply
• Referencer 6 - Important issues regarding Summon under section 70 of the CGST Act, 2017
• Referencer 7 - Extension of due date for furnishing different returns
• Referencer 8 - State/UT Codes
• Referencer 9 - Kerala Flood Cess
• Referencer 10 - Job Work under the GST Act(s)
• Referencer 11 - Works Contract Services under the GST Act(s)
• Referencer 12 - Different types of persons under GST
• Referencer 13 - Different types of supply under GST
• Referencer 14 - Rate of interest payable under different situations
• Referencer 15 - Penalties, late fee, fine or any other penal action under GST
• Referencer 16 - Illustrative cases in which penalty or late fee has been waived
• Referencer 17 - Prosecution under the GST Act(s) — Sections 132, 133
• Referencer 18 - Compounding of Offences — Section 138
• Referencer 19 - Production of Additional Evidence — Rule 112
• Referencer 20 - Various Forms under GST Acts/Rules
• Referencer 21 - E-invoicing
• Referencer 22 - Suggestive format of tax invoice, bill of supply, receipt voucher, refund voucher etc.
• Referencer 23 - Common Provisions under CGST/IGST/UTGST Act
• Referencer 24 - Scheme of broad classification of goods under GST
• Referencer 25 - Scheme of broad classification of services under GST
• Referencer 26 - Relevant Articles of the Constitution of India
• Referencer 27 - List of chapter-wise/topic-wise Circulars/Instructions/ Guidelines
• Referencer 28 - List of important case laws in GST

Division 2 - Exempted Goods and GST Rates on Goods

• Part A - Exempted Goods under the GST Acts namely CGST Act, IGST Act and respective SGST Acts
• Part B - Exempted Goods under IGST Act only
• Part C - CGST rates of Goods with HSN Codes
• Part D - Exemption from compensation cess on supply of specified goods
• Part E - Compensation cess rates on specified goods

Division 3 - Exempted Services and GST Rates on Services

• Part A - Exempted services both under CGST and IGST Acts
• Part B - Exempted services specified under IGST Act Only
• Part C - CGST rates of services with accounting codes
• Part D - Compensation cess rates on services

Division 4 - Practice and Procedure

• Chapter 1 - Introduction and Overview of GST including its Administration
• Chapter 2 - Concept of Supply including Intra-State & Inter-State Supply
• Chapter 3 - Place of Supply of Goods or Services or Both
• Chapter 4 - Zero-Rated Supply (including Exports) and Imports
• Chapter 5 - Levy of Tax
• Chapter 6 - Exemption from Tax
• Chapter 7 - Registration
• Chapter 8 - Electronic Commerce including TCS
• Chapter 9 - Valuation of Taxable Supply

Volume 2

• Chapter 10 - Input Tax Credit
• Chapter 11 - Classification of Goods and Services
• Chapter 12 - Time of supply and payment of tax
• Chapter 13 - Reverse Charge under GST
• Chapter 14 - Tax Invoice, Credit and Debit Notes
• Chapter 15 - Returns including GST Practitioners
• Chapter 16 - Refunds
• Chapter 17 - Accounts and other records
• Chapter 18 - Offences, Penalties and Prosecution
• Chapter 19 - Transitional Provisions
• Chapter 20 - Assessment under GST
• Chapter 21 - Audit under GST
• Chapter 22 - Inspection, Search, Seizure and Arrest
• Chapter 23 - Inspection of goods in transit including E-Way Bills
• Chapter 24 - Demands and Recovery
• Chapter 25 - Appeals and Revision
• Chapter 26 - Advance Ruling
• Chapter 27 - Liability to pay in certain cases
• Chapter 28 - Miscellaneous Topics
• Chapter 29 - GST on Real Estate Sector
• Chapter 30 - Meanings of words & phrases frequently used in statutory provisions & rules
• Chapter 31 - Principles of interpretation of statutes including GST Acts
• Chapter 32 - Tax Planning under GST
• Chapter 33 - Issuance of invoice without supply – Fake/Bogus Invoicing

Volume 3

Division 5 - Statutory Provisions

• Chapter 1 - Central Goods and Services Tax Act, 2017
• Chapter 2 - Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
• Chapter 3 - Integrated Goods and Services Tax Act, 2017
• Chapter 4 - Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
• Chapter 5 - Union Territory Goods and Services Tax Act, 2017
• Chapter 6 - Goods and Services Tax (Compensation to States) Act, 2017
• Chapter 7 - Constitution (One Hundred and First Amendment) Act, 2016

Division 6 - GST Rules

• Chapter 1 - Central Goods and Services Tax Rules, 2017
• Chapter 2 - Integrated Goods and Services Tax Rules, 2017
• Chapter 3 - Goods and Services Tax Compensation Cess Rules, 2017
• Chapter 4 - Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019
• Chapter 5 - Settlement of Funds Rules, 2017

Division 7 - Notifications/Circulars/Orders

Division 8 - Relevant Circulars & Instructions under Customs Act, 1962