CONTENTS AT A GLANCE
VOLUME 1
CHAPTER 1 : CONSTITUTION & GST 1
CHAPTER 2 : STATUTORY MEANINGS AND ADMINISTRATION 66
CHAPTER 3 : LEVY & COLLECTION 111
CHAPTER 4 : TIME & VALUE OF SUPPLY 236
CHAPTER 5 : INPUT TAX CREDIT 286
CHAPTER 6 : REGISTRATION 371
CHAPTER 7 : INVOICE, ACCOUNTS & RECORDS 423
CHAPTER 8 : IGST & PLACE OF SUPPLY 498
CHAPTER 9 : RETURNS 601
CHAPTER 10 : PAYMENT OF TAX, INTEREST, PENALTY & OTHER
AMOUNTS [SECTION 49] 655
CHAPTER 11 : REFUNDS 681
CHAPTER 12 : ASSESSMENTS 745
CHAPTER 13 : AUDIT 754
CHAPTER 14 : INSPECTION, SEARCH, SEIZURE & ARREST 766
CHAPTER 15 : DEMAND AND RECOVERY OF TAX 802
CHAPTER 16 : LIABILITY TO PAY IN CERTAIN CASES 864
CHAPTER 17 : ADVANCE RULING 875
CHAPTER 18 : APPEALS 895
CHAPTER 19 : OFFENCES & PENALTIES 950
CHAPTER 20 : TRANSITIONAL PROVISIONS 976
CHAPTER 21 : ANTI-PROFITEERING 1010
CHAPTER 22 : MISCELLANEOUS 1043
CHAPTER 23 : SECTORAL IMPACT 1064
CHAPTER 25 : GST CONSTITUTIONAL CASES 1210
VOLUME 2
APPENDICES
APPENDIX 1 CENTRAL GOODS AND SERVICES TAX ACT, 2017 1289 – 1466
APPENDIX 2 CENTRAL GOODS AND SERVICES TAX
(EXTENSION TO JAMMU AND KASHMIR) ACT, 2017
1467 – 1468
APPENDIX 3 INTEGRATED GOODS AND SERVICES TAX ACT, 2017
1469 – 1494
APPENDIX 4 INTEGRATED GOODS AND SERVICES TAX
(EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 1495
APPENDIX 5 UNION TERRITORY GOODS AND SERVICES TAX
ACT, 2017 1496 – 1517
APPENDIX 6 GOODS AND SERVICES TAX (COMPENSATION
TO STATES) ACT, 2017 1518 – 1530
APPENDIX 7 CENTRAL GOODS AND SERVICES TAX RULES, 2017
1531 – 1700
APPENDIX 8 INTEGRATED GOODS AND SERVICES TAX RULES, 2017
1701 – 1712
APPENDIX 9 GOODS AND SERVICES TAX COMPENSATION CESS
RULES, 2017 1713
APPENDIX 10 GOODS AND SERVICES TAX (PERIOD OF LEVY AND
COLLECTION OF CESS) RULES, 2022 1714
APPENDIX 11 GOODS AND SERVICES TAX SETTLEMENT OF FUNDS
RULES, 2017 1715 – 1727
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