A Comprehensive Guide to the GST Practitioner’s Examination (with MCQs)

PART I
Section A: The Central Goods and Services Tax Act, 2017
1. Preliminary -Chapter I (Sections 1 to 2) 3
2. Administration – Chapter II (Sections 3 to 6 of the CGST Act, 2017) 56
3. Levy and Collection of Tax – Chapter III (Sections 7 to 11A) 60
4. Time and Value of Supply – Chapter IV (Sections 12 to 15) 85
5. Input Tax Credit – Chapter V (Sections 16 to 21) 98
6. Registration – Chapter VI (Sections 22 to 30) 117
7. Tax Invoice, Debit and Credit Notes – Chapter VII (Sections 31 to 34) 134
8. Accounts and Records – Chapter VIII (Sections 35 to 36) 144
9. Returns – Chapter IX (Sections 37 to 48) 148
10. Payment of Tax – Chapter X (Sections 49 to 53A) 162
11. Refunds – Chapter XI (Sections 54 to 58) 178
12. Assessment – Chapter XII (Sections 59 to 64) 187
13. Audit – Chapter XIII (Sections 65 to 66) 193
14. Inspection, Search, Seizure and Arrest – Chapter XIV
(Sections 67 to 72) 198
15. Demands and Recovery – Chapter XV (Sections 73 to 84) 204
16. Liability to pay in Certain Cases – Chapter XVI (Sections 85 to 94) 224
17. Advance Ruling – Chapter XVII (Sections 95 to 106) 234
18. Appeals and Revision – Chapter XVIII (Sections 107 to 121) 245
19. Offences and Penalties – Chapter XIX (Sections 122 to 138) 272
20. Transitional Provisions – Chapter XX (Sections 139 to 142) 293
21. Miscellaneous – Chapter XXI (Sections 143 to 174) 304
Section B: The Central Goods and Services Tax Rules, 2017
1. Preliminary– Chapter I (Rules 1 & 2) 325
2. Composition (Levy) – Chapter II (Rules 3 to 7) 326
3. Registration – Chapter III (Rules 8 to 26) 338
4. Determination of Value of Supply – Chapter IV (Rules 27 to 35) 374
5. Input Tax Credit – Chapter V (Rules 36 to 45) 385
Contents at a Glance
6. Tax Invoice, Credit and Debit Notes – Chapter VI (Rules 46 to 55A) 409
7. Accounts and Records – Chapter VII (Rules 56 to 58) 427
8. Returns – Chapter VIII (Rules 59 to 84) 432
9. Payment of Tax – Chapter IX (Rules 85 to 88D) 458
10. Refund – Chapter XX (Rules 89 to 97A) 470
11. Assessment and Audit – Chapter XI (Rules 98 to 102) 494
12. Advance Ruling – Chapter XII (Rules 103 to 107A) 503
13. Appeals and Revision – Chapter XIII (Rules 108 to 116) 506
14. Transitional Provisions – Chapter XIV (Rules 117 to 121) 518
15. Anti-Profiteering – Chapter XV (Rules 122 to 137) 523
16. E-Way Rules – Chapter XVI (Rules 138 to 138F) 530
17. Inspection, Search and Seizure – Chapter XVII (Rules 139 to 141) 548
18. Demands and Recovery – Chapter XVIII (Rules 142 to 161) 552
19. Offences and Penalties – Chapter XIX (Rules 162 to 164) 570
PART II
Section A: The Integrated Goods and Services Tax Act, 2017
1. Preliminary – Chapter I (Sections 1 to 2) 579
2. Administration – Chapter II (Sections 3 to 4) 588
3. Levy and Collection of Tax – Chapter III (Sections 5 to 6A) 589
4. Determination of Nature of Supply – Chapter IV (Sections 7 to 9) 594
5. Place of Supply of Goods or Service or Both – Chapter V
(Sections 10 to 14A) 599
6. Refund of Integrated Tax to International Tourist – Chapter VI
(Sections 15) 614
7. Zero Rated Supply – Chapter VII (Sections 16) 615
8. Apportionment of Tax and Settlement of Funds – Chapter VIII
(Sections 17 to 19) 617
9. Miscellaneous Chapter IX (Sections 20 to 25) 621
Section B: The Integrated Goods and Services Tax Rules, 2017 629
PART III
State Goods and Services Tax Act, 2017 643
PART IV
The Union Territory Goods and Services Tax Act, 2017 647
1. Preliminary—Chapter I (Sections 1 & 2) 649
2. Administration—Chapter II (Sections 3 & 6) 652
3. Levy and Collection of Tax—Chapter III (Sections 7 & 8A) 655
4. Payment of Tax—Chapter IV (Sections 9 & 10) 660
5. Inspection, Search, Seizure and Arrest—Chapter V (Section 11) 662
6. Demands and Recovery—Chapter VI (Sections 12 & 13) 663
7. Advance Ruling—Chapter VII (Sections 14 & 16) 665
8. Transitional Provisions—Chapter VIII (Sections 17 & 20) 667
9. Miscellaneous—Chapter IX (Sections 21 & 26) 675
PART V
The Goods and Services Tax Compensation to States Act, 2017 681