Goods and Services Tax as on 21-11-2023

  1. GST Basics – Constitution Amendment Act, Administration under GST (Sec 3-6), Rules and Regulations (Sec 164-172)

  2. Scope of Supply – Sec 7&8, Schedule I,II,III

  3. Time of Supply – Sec 12-14 & Sec 31

  4. Value of Supply – Sec 15 & Rules 27-35

  5. Place of Supply – Sec 77, Sec 7 to 13 of IGST Act, 2017 & Sec 15 of IGST Act,2017 OIDAR – Sec 9, Sec 14 of IGST Act

  6. Input Tax Credit – Sec 16,17,18,20-21 and Rules 36,42,43

  7. Registration – Sec 22-30 & Rule 8-23

  8. Charge and RCM

  9. Exemption under GST in Services – Sec 11 and Notification No. 12/2017-GST dt 28-6-2017

  10. Composition Levy – Sec 10

  11. Import, Export, SEZ, EOU and Rule 96A and Rule 96B

  12. Refund – Sec 54 and Rule 89-94

  13. Invoice, Accounts and Records – Sec 31-36

  14. E-way Bill – Rule 138, Sec 129 and 130

  15. Payment of Tax – Sec 49,50,53, 53A

  16. TDS and TCS – Sec 51 and Sec 52

  17. Return – Sec 37,39,40,44-48,123 & 150

  18. Job Work – Sec 19 and Sec 143

  19. Assessment, Audit, Inspection, Search and Seizure – Sec 59-67,70-72

  20. Demand and Recovery – Sec 73-76,78-84

  21. Liability to Pay in certain cases – Sec 85-94

  22. Offences and Penalties – Sec 122,128,126,68, 69,138B,138C,131,132,133-138

  23. Appeal and Revision – Sec 107-113, 117-121

  24. Advance Ruling – Sec 97-105

  25. Miscellaneous – Sec 144-146,148-149,151-158-162,170-171,173-174

Customs

  1. Definitions, Import Procedures, Export Procedures, Transit and Trans-shipment, Assessment of Goods, Customs Audit, Import by Post, Provisions relating to Stores and Baggage

  2. Custom Duty Levy and Exemption – Sec 12, 20, 21, Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, Remission and Abatement of Duty

  3. Types of Custom Duties

  4. Valuations under Customs Act

  5. Classification of Imported and Exported Goods

  6. Duty Drawback

  7. Refund under Customs

Foreign Trade Policy

  1. Export-Import Basics

  2. Export Promotion Scheme – FTP

Disclaimer –

The information cited in this website has been drawn from various provision of The CGST Act, The IGST Act, Rules and other various sources. While every effort has been made to keep, the information error free, Shruti Singhal and Co. (Operating through idtinsightindia.com) does not take the responsibility for any typographical or clerical error which may have crept in while compiling the information provided in this website. This website includes general information about legal provisions. Such materials are for convenience, informational and Ready Reckoner purposes only and may not reflect the most current legal developments.

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