GST ITC Draft Replies & Internal Controls
Chapter 1 Introduction
Chapter 2 Blueprint of Drafting
Chapter 3 ITC related notices and draft replies
Chapter 4 Control Chart — Eligible/Ineligible with Reversal and Blocked ITC
Chapter 5 Due dates of GSTR 3B and Relaxation in late Fees and Interest during COVID
Chapter 6 Internal Control and Reconciliations
Chapter 7 FAQ on New Format of GSTR 3B
Chapter 8 Accounting Entries and ITC Documentations
Chapter 9 TRAN 1/TRAN 2 Guidelines
Chapter 10 CGST Act, Rules and Circulars on ITC
Handbook on Tax Deduction At Source
TDS Rates for FY 2021-22
TDS Rates for FY 2022-23
Tax Calendar for Financial Year 2022-2023
Chapter 1 Collection and Recovery of Tax — Introduction
Chapter 2 Section 192 — TDS on Salary
Chapter 3 Section 192A — Payment of accumulated balance to employees
Chapter 4 Section 193 — TDS from Interest on Securities
Chapter 5 Section 194 — TDS from Dividends
Chapter 6 Section 194A — TDS from Interest other than Interest on Securities
Chapter 7 Section 194B — TDS from Winnings from Lottery or Crossword Puzzle
Chapter 8 Section 194BB — TDS from Winnings from Horse Races
Chapter 9 Section 194C — TDS from Payments to Contractors
Chapter 10 Section 194D — TDS on Insurance Commission
Chapter 11 Section 194DA — TDS from Payment in Respect of Life Insurance Policy
Chapter 12 Section 194E — TDS from payments to Non-resident Sportsmen or Sports Associations
Chapter 13 Section 194EE — TDS from Payments in Respect of Deposits under National Savings Scheme, etc.
Chapter 14 Section 194F — TDS from Payment on account of repurchase of units by Mutual Fund or Unit Trust of India
Chapter 15 Section 194G — TDS on Commission etc., on sale of lottery tickets
Chapter 16 Section 194H — TDS on Commission and Brokerage
Chapter 17 Section 194-I — TDS from Rent
Chapter 18 Section 194-IA — TDS on Payment on Transfer of certain Immovable Property (other than agricultural land)
Chapter 19 Section 194-IB — TDS on Payment of rent by Certain Individuals or Hindu Undivided Family
Chapter 20 Section 194-IC — TDS on Payment under Specified Agreement
Chapter 21 Section 194J — TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee
Chapter 22 Section 194K — TDS on Income in respect of Units
Chapter 23 Section 194LA — TDS on Payment of Compensation on Acquisition of certain Immovable Property (other than agricultural land)
Chapter 24 Section 194LB — TDS from income by way of interest from Infrastructure Debt Fund
Chapter 25 Section 194LBA — TDS on Income from Units of Business Trusts
Chapter 26 Section 194LBB — TDS from Income in respect of Units of Investment Fund
Chapter 27 Section 194LBC — TDS from Income in respect of investment in Securitization Trust
Chapter 28 Section 194LC — TDS on Income by way of Interest from Indian Company or the Business Trusts
Chapter 29 Section 194LD — TDS from income by way of interest on certain bonds and Government Securities
Chapter 30 Section 194M — Payment of certain sums by certain Individuals or Hindu Undivided Family
Chapter 31 Section 194N — Payment of Certain Amounts in Cash (Substituted w.e.f. 01-07-2020)
Chapter 32 Section 194-O — Payment of Certain Sums by E-Commerce Operator to E-Commerce Participant (applicable w.e.f. 01-10-2020)
Chapter 33 Section 194P — TDS in the case of Specified Senior Citizen (applicable w.e.f. 01.07.2021)
Chapter 34 Section 194Q — TDS on payment of certain sum for purchase of goods (applicable w.e.f. 01.07.2021)
Chapter 35 Section 194R — TDS on Benefit of Perquisite in respect of Business or Profession (w.e.f. 01.07.2022)
Chapter 36 Section 194S — TDS on Transfer of Virtual Digital Asset
Chapter 37 Section 195 — Other Sums
Chapter 38 Section 195A — Income payable Net of Tax
Chapter 39 Section 196 — TDS from Interest or Dividend or Other Sums Payable to Government, Reserve Bank or Certain Corporations
Chapter 40 Section 196A — TDS from Income in respect of Units of Non-Residents
Chapter 41 Section 196B —TDS on Income from Units
Chapter 42 Section 196C — TDS from Income from foreign currency bonds or shares of Indian Company
Chapter 43 Section 196D — TDS from Income of Foreign Institutional Investors from Securities
Chapter 44 Miscellaneous Provisions of TDS
Chapter 45 Section 206AB — Special Provisions for deduction of tax at source for non-filers of Income Tax Return (applicable w.e.f. 01.07.2021)
Chapter 46 Section 206C — Tax Collection at Source
Chapter 47 Section 206CCA — Special Provisions for collection of tax at source for non-filers of Income Tax Return (applicable w.e.f 01.07.2021)
Chapter 48 Certificate, Statement and Return of Tax Deducted/Collected at Source
Chapter 49 Consequences of Failure to Deduct or Pay
E-COMMERCE OPERATORS (Law, Policy & Procedures)
Chapter 1 Introduction to E-Commerce
Chapter 2 Types of E-Commerce
Chapter 3 Models of E-Commerce
Chapter 4 Functions of E-Commerce Operators
Chapter 5 Applicable Laws on E-Commerce Operators
Chapter 6 GST on E-Commerce Operators
Chapter 7 Income-tax on E-Commerce Operators
Chapter 8 E-Commerce Operators – Customs Law
Chapter 9 E-Commerce Operators — Foreign Direct Investment Policy
Chapter 10 E-Commerce Operators — Law of Payment and Settlement
Chapter 11 E-Commerce Operators — Law of Metrology
Chapter 12 E-Commerce Operators – Law of Consumer Protection
Chapter 13 E-Commerce Operators – Law of e-Contracts
Chapter 14 E-Commerce Operators – Cyber Law
Chapter 15 E-Commerce Operators – Law of Intellectual Property
Chapter 16 National E-Commerce Policy
Appendix 1 The Information Technology Act, 2000
Appendix 2 Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021
Appendix 3 Consumer Protection (E-Commerce) Rules, 2020
Appendix 4 Some Important Judicial Pronouncements with Respect to E-Commerce Operators
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