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