About GST Smart Guide
Chapter | Topic Subject wise |
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 | Important Circulars Topic wise |
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 |
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