2.4 Activities to be treated as Supply of Goods or services or both
8
2.4.1 Activities treated as Supply of services
8
2.4.2 Composite supplies treated as supply of services
9
2.5 Activities not liable to GST
10
2.6 GST on composite or mixed Supply
12
Chapter 3
Time and place of Supply
3.1 Time of Supply
15
3.1.1 Relevance of time of supply
15
3.2 Determination of time of supply of goods
15
3.2.1 Small amount received in excess of invoice value
15
3.2.2 Presumption as to supply and date of payment
15
3.2.3 Time of supply in case of supplies liable for reverse charge
15
3.2.4 Time of supply of vouchers
15
3.2.5 Residual Provision
16
3.2.6 Time of supply of interest, late fee or penalty
16
3.3 Time of Supply of Services
16
3.3.1 Determination of time of supply of services
16
3.3.2 Small amount received in excess of invoice value
16
3.3.3 Presumption as to supply and date of payment
16
3.3.4 Time of supply in case of supplies liable for reverse charge
16
3.3.5 Time of supply of vouchers
17
3.3.6 Residual Provision
17
3.3.7 Time of supply of interest, late fee or penalty
17
3.4 Time of supply in case of change in the rate of tax
17
3.5 No collection of tax by unregistered person
18
3.6 Tax to be collected only in accordance with law
18
3.7 Place of Supply of Goods and Services
18
3.7.1 Supply of goods between different states
18
3.7.2 Supply of goods imported into India
18
3.7.3 Supply of services between different states
19
3.7.4 Supply of services imported into India
19
3.7.5 Supply of goods or services from India to outside India/SEZ
19
3.7.6 Supply of goods within state
19
3.7.7 Supply of services within state
19
3.8 Establishment of different persons
19
3.9 Location of a supplier in territorial waters
20
3.10 Determination of place of supply
20
3.10.1 Place of supply of goods other than supply of goods imported into, or exported from India
20
3.10.2 Place of supply of goods imported into, or exported from India
20
3.10.3 Place of supply of services where location of supplier and recipient is in India
21
3.10.3.1 Specified Services
21
3.10.4 Place of supply of services where location of supplier or location of recipient is outside India
24
3.10.4.1 Specified services
24
3.11 Special provision for payment of tax by a supplier of online information and database access or retrieval (OIDAR) services
26
Chapter 4
Levy of Tax
4.1 Liability to pay tax
28
4.2 CGST and SGST on intra-state and IGST on inter-state supplies
29
4.3 No GST at present on petroleum products
29
4.4 Liability to pay cess on certain Supply
29
4.5 GST on reverse charge basis
30
4.6 GST by Electronic Commerce Operator (ECO)
30
4.7 IGST on imported goods
31
4.8 Composition Levy
31
4.8.1 What is Composition levy
31
4.8.2 Who is eligible for Composition levy
31
4.8.3 Composition levy for ineligible small suppliers
32
4.8.4 Option to lapse on turnover exceeding the limit
32
4.8.5 Prohibition to collect tax and avail ITC
33
4.8.6 Penalty on wrongly availing the scheme
33
4.8.7 Aggregate turnover and Turnover in State
33
4.8.8 Intimation/Option to avail scheme
33
4.8.9 Conditions for availing Composition Levy
34
4.8.10 Validity of Composition Levy
35
4.8.11 Rate of Tax under Composition Scheme
35
4.9 Exemption from Tax
36
4.9.1 General exemptions
36
4.9.2 Adhoc exemptions
36
4.9.3 Restrictions on collection of tax
36
4.9.4 Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice
36
4.10 Clarification of Taxability in Specific Cases
36
Chapter 5
Registration
5.1 GST Registration
38
5.2 Persons not liable for GST Registration
40
5.3 Compulsory Registration
40
5.4 Requirements for Registration
41
5.5 Suo Moto Registration
41
5.6 Unique Identity Number (UIN)
41
5.7 Separate registration for multiple places of business
42
5.8 GST registration for Tax — Deductor and Collector u/s 51 & 52
42
5.9 GST registration for Casual Taxpayer (CTP) and Non-Resident Taxable Person (NRTP)
42
5.10 GST Registration in case of supplier of OIDAR services
43
5.11 Assignment of UIN to certain special entities
43
5.12 Procedure for registration
44
5.13 PAN validation
44
5.14 Aadhaar Authentication
44
5.14.1 If Aadhaar available
45
5.14.2 If Aadhaar not available
45
5.14.3 Exemption from Aadhaar authentication
45
5.15 Furnishing of Bank details
45
5.16 Physical verification of business premises
45
5.17 Display of registration certificate and GSTIN on name board
46
5.18 Effective date of registration
46
5.19 Deemed Registration
46
5.20 Amendment of Registration
46
5.20.1 Core Field Changes
46
5.20.2 Non-Core Field Changes
47
5.21 Cancellation of registration
47
5.21.1 Cancellation on request of taxpayer
47
5.21.2 Cancellation by the department
47
5.21.3 Procedure for cancellation
47
5.22 Suspension of Registration
48
5.23 Revocation of cancellation
49
Chapter 6
Rates and Classification
6.1 Relevance of classification
50
6.2 Classification of goods under GST
50
6.2.1 General Rules for the interpretation of the First schedule to Customs Tariff Act, 1975
51
6.2.2 General Explanatory Notes to First schedule to the Customs Tariff Act, 1975
52
6.3 Stepwise approach for Classification of goods
53
6.4 Classification of services under GST
53
6.4.1 Explanatory Notes to the Scheme of Classification of Services
54
6.5 Stepwise approach for Classification of services
54
6.6 Rates of GST
54
6.6.1 Rate of GST on Goods
54
6.6.2 Rate of GST on Services
55
Chapter 7
Valuation
7.1 Why is value required
56
7.2 How is value determined
56
7.3 Rules for Valuation of Supply of Goods or services or both
58
7.4 Value of supply of goods or services or both between distinct or related person other than through an agent
59
7.5 Value of supply of goods through an agent
59
7.6 Value of supply of goods or services or both based on cost
59
7.7 Residual/Best Judgement method
60
7.8 Non application of transaction value to certain supplies
60
7.9 Value of certain specified Supplies
60
7.9.1 Value of supply in case of lottery, betting, gambling and horse racing
60
7.9.2 Value of supply in case of online gaming including online money gaming
60
7.9.3 Value of supply of actionable claims in case of casino
61
7.10 Valuation in respect of certain supplies
61
7.10.1 Valuation of sale and purchase of foreign currency including money changing
61
7.10.2 Valuation of service of booking of tickets by an Air travel agent
62
7.10.3 Valuation of service in case of life insurance business
62
7.10.4 Valuation of Second hand goods supplied by a dealer of Second hand Goods
62
7.10.5 Valuation in case of Old and used motor vehicles
62
7.10.6 Purchase value of supply of goods repossessed from a defaulting borrower
63
7.10.7 Valuation of redeemable voucher/stamps/coupons/tokens
63
7.10.8 Valuation of supply of services in case of pure agent
63
7.10.9 Rate of exchange of currency other than Indian rupees, for determination of value
63
7.10.10 Value of supply in case of inclusive of GST
63
Chapter 8
Documents and Records
8.1 Documents and records required to be maintained
65
8.2 Tax Invoice
65
8.2.1 Time of issue of tax invoice
66
8.2.1.1 In case of taxable supply of goods
66
8.2.1.2 In case of taxable supply of services
66
8.2.1.3 In case of continuous supply of goods
66
8.2.1.4 In case of continuous supply of services
66
8.2.1.5 Cessation of supply
66
8.2.1.6 Goods supplied for approval
66
8.2.1.7 Goods sent abroad for exhibition and not returned
67
8.2.2 Particulars for Tax Invoice
67
8.2.3 HSN Codes
67
8.2.4 Manner of issuing the invoice
67
8.2.5 Export invoice
68
8.2.6 E-Invoicing
68
8.2.6.1 Benefits of e-invoice
68
8.2.6.2 Exemption from e-invoicing
69
8.2.6.3 Applicability of e-invoicing
69
8.2.7 Dynamic QR code
69
8.2.7.1 Exemption from dynamic QR code
69
8.2.8 Revised Tax Invoice
70
8.2.9 Consolidated Tax Invoice
70
8.2.10 Bill of supply
70
8.2.11 Receipt Voucher
70
8.2.12 Refund Voucher
71
8.2.13 Invoice in case of RCM
71
8.2.14 Delivery Challan
71
8.2.15 Goods transported in SKD/CKD conditions or in batches or lots
71
8.2.16 In case of continuous supply of services
72
8.2.17 Issue of invoice for goods supplied for approval
72
8.2.18 Issue of other documents instead of tax invoice
72
8.3 Credit and Debit Note/s
72
8.3.1 When can Credit Note/s be issued
72
8.3.2 When can Debit Note/s be issued
73
8.3.3 Particulars to be given in Debit and Credit Note
73
8.3.4 Declaration of Credit and Debit Notes in Return
73
8.4 Prohibition of unauthorized collection of tax
74
8.5 Accounts and Records
74
8.5.1 Who have to maintain the books of account and at which place
74
8.5.2 Accounts and records required to be maintained
74
8.5.3 Records to be maintained by the supplier other than those paying composition levy
74
8.5.4 Records to be maintained by an agent
75
8.5.5 Records to be maintained by manufacturer
75
8.5.6 Records to be maintained by a service provider
75
8.5.7 Records to be maintained by a works contractor
75
8.5.8 Records to be maintained by warehouse keeper and transporter
75
8.5.9 Records to be maintained by a carrier or a Clearing and forwarding agent
76
8.5.10 Commissioner’s power
76
8.5.11 How to maintain account and records
76
8.5.12 Failure to maintain accounts
76
8.5.13 Period of retention of accounts and records
76
8.6 Electronic Way Bill (E-Way Bill)
77
8.6.1 Generation of e-way bill
77
8.6.2 Compulsory e-way bill
78
8.6.3 Validity period of e-way bill
78
8.6.4 E-way bill is not required in case of following goods
79
8.6.5 Documents to be carried by person-in-charge of conveyance
79
8.6.6 Verification of documents and conveyance
80
8.6.7 Inspection and verification of goods
80
8.6.8 Procedure for interception of conveyances
80
8.6.9 Blocking of E-way bill
81
Chapter 9
Input Tax Credit
9.1 What is Input Tax Credit (ITC)
82
9.2 Eligibility and Conditions for taking input tax credit
82
9.3 Documents required and conditions for claiming ITC
84
9.4 Apportionment of Credit & Blocked Credit
84
9.5 ITC shall not be available in respect of the following
84
9.6 Manner of determination of ITC in respect of inputs or input services and reversal thereof
86
9.7 Manner of determination of ITC in respect of capital goods and reversal thereof in certain cases
86
9.8 ITC in case of Sales promotional schemes
87
9.9 ITC reversal in respect of return of time expired drugs or medicines
88
9.10 ITC availment in special circumstances
88
9.11 Reversal of ITC on switching to Composition scheme
89
9.12 Transfer of ITC on change in constitution due to merger etc.
89
9.13 Transfer of ITC on obtaining separate registration within a state
90
9.14 Distribution of credit by Input Service Distributer (ISD)
90
9.15 Clarifications
91
9.16 Interpretation of section 17(5) of the CGST Act
93
Chapter 10
Job Work
10.1 What is job work
96
10.2 Job work procedure
96
10.3 Sending material for job work under GST
97
10.4 Conditions and restrictions for sending material for job work
97
10.5 Return of material sent for job work
97
10.6 Non receipt/delayed receipt of material sent for job work
98
10.7 ITC on inputs used for job work
98
10.8 Clarification on use of HSN Code for Job Work
98
Chapter 11
Return and Tax Payment
11.1 Various returns under GST
99
11.2 GST Return of outward supplies (Form GSTR-1)
100
11.3 Facility to amend particulars of current tax period (GSTR-1A)
101
11.4 Furnishing of details of Inward supplies
101
11.5 GST Return for normal suppliers (GSTR-3B)
102
11.6 Return for composition suppliers (GSTR-4)
103
11.7 Return for Non Resident Tax Payers (GSTR-5)
103
11.8 Return for Input Service Distributors (GSTR-6)
103
11.9 Return for TDS Deductors (GSTR-7)
104
11.10 Time Limit to file Return
104
11.11 Return for TCS collectors (GSTR-8)
104
11.12 Return for UIN holder (GSTR-11)
105
11.13 Return for OIDAR service provider (GSTR-5A)
105
11.14 First Return
105
11.15 Annual Return and Statement (GSTR-9)
105
11.16 Final Return (GSTR-10)
106
11.17 Late Fee for delay in furnishing returns
106
11.18 Due date for payment of tax
107
11.19 Payment of tax, interest, penalty etc.
107
11.19.1 Electronic Liability Register
107
11.19.2 Electronic Cash ledger
107
11.19.3 Electronic Credit ledger
108
11.20 Restrictions for use of ITC
109
11.21 Interest on delayed payment
109
11.22 Deduction of Tax at source
109
11.23 Collection of Tax at source
110
11.24 Transfer of ITC
110
11.25 Assessment and Scrutiny
110
11.26 Provisional Assessment
111
11.27 Scrutiny of Returns
111
11.28 Clarifications
112
Chapter 12
Refund
12.1 What is Refund
117
12.2 When refund arises
117
12.3 Refund Application
118
12.4 Time limit for claiming refund
118
12.5 Documentary evidence
119
12.6 Procedure on receipt of refund application
120
12.7 Grant of provisional refund
120
12.8 Order sanctioning refund
120
12.9 Withholding of refund claimed
121
12.10 Re-crediting of the rejected refund amount
121
12.11 Principle of Unjust enrichment
121
12.12 Refund of unutilized ITC
122
12.12.1 In case of zero-rated supplies without payment of tax
122
12.12.2 Refund in case of inverted rate of duty structure
122
12.13 Refund to UN bodies, Embassies etc.
123
12.13.1 Who is entitled for refund
123
12.13.2 What is refunded
123
12.13.3 Procedure for refund
123
12.14 Interest on delayed Refund
124
12.15 Consumer Welfare Fund
124
12.16 Clarifications
124
12.17 Refund Application by CSD
127
12.18 Simplified GST Refund Process
128
12.19 Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed
130
12.20 Fully Electronic GST Refund Process
130
12.21 Clarification regarding various refund related issues
133
12.22 Mechanism for filing of refund claim by the taxpayers registered in erstwhile UT of Daman & Diu for period prior to merger with UT of Dadra & Nagar Haveli
133
12.23 Refund claimed by the recipients of supplies regarded as deemed export
134
12.24 Procedure
135
12.25 Refund Process for Electricity Exporters
135
12.26 Rules for unregistered persons to file a refund application under GST, in the case of cancellation of construction contracts or long-term insurance policies
135
Chapter 13
Determination of Tax Liability and Recovery by the Department
13.1 Determination of Tax Liability and Recovery
139
13.2 Provisions under GST for assessment and determination of tax liability by the Department and recovery thereof
139
13.3 Assessment of tax liability
139
13.3.1 Notice to non-filers of Returns
139
13.3.2 Assessment of non-filers of returns
139
13.3.3 Assessment of unregistered persons
140
13.3.4 Summary assessment
140
13.4 Determination of tax liability
140
13.4.1 Determination of tax liability pertaining to the period up to Financial Year 2023-24
140
13.4.1.1 Determination of tax not paid, short paid etc.
140
13.4.1.1.1 Monetary limits for different levels of officers of central tax for issuing SCN
142
13.4.1.1.2 Clarifications
142
13.4.1.2 Payment of penalty on tax determined
143
13.4.1.2.1 Clarification
144
13.4.2 Determination of tax liability pertaining to the Financial Year 2024-25 onwards
144
13.5 Tax collected but not paid to Government
147
13.6 Recovery of tax liability
147
13.6.1 Recovery of tax liability under legacy laws
147
13.6.2 Initiation of recovery proceedings
148
13.6.3 Recovery from a third person
149
13.7 Payment of tax and other amounts in instalments
149
13.8 Transfer of property to be void in certain cases
149
13.9 Tax to be first charge on property
149
13.10 Provisional attachment to protect revenue in certain cases
150
13.11 Continuation and validation of certain recovery proceedings
150
13.12 Other Provisions
150
3.12.1 Taking assistance from an Expert
150
13.12.2 Power to take samples
150
13.12.3 Burden of proof
151
13.12.4 Assessment proceedings not to be invalid on certain grounds
151
13.12.5 Rectification of errors apparent on the face of record
151
13.13 Clarifications regarding Time Extensions
151
Chapter 14
Audit
14.1 Meaning of “Auditâ€
153
14.2 Audit by tax authorities
153
14.3 Special audit
154
Chapter 15
Inspection, Search, Seizure and Arrest
15.1 Power of inspection
157
15.2 Power of search and seizure
158
15.3 Preparation of Inventory
158
15.4 Handing over (superdagi) of goods to owner.
158
15.5 Applicability of the Code of Criminal Procedure
159
15.6 Detention of goods
159
15.7 Retention of seized documents
159
15.8 Provisional Release of goods
159
15.9 Time period for issue of SCN
159
15.10 Production of provisionally released goods
160
15.11 Pre-trial disposal
160
15.12 Release of perishable goods
160
15.13 Seizure of Accounts, Registers or Documents
160
15.14 Purchase of goods/services to check the Tax Invoice
161
15.15 Documents to be carried with goods in movement
161
15.16 Verification of documents and conveyances
162
15.17 Restrictions on physical verification
162
15.18 Summary report on verification
162
15.19 Restriction on furnishing of information in PART A of e-way bill
163
15.20 Power of the Commissioner to allow furnishing of information
163
15.21 Power to arrest
163
15.22 Cognizable and non-cognizable offences
164
15.23 Bail
164
15.24 Power to summon persons to give evidence and produce documents
164
15.25 Access to business premises
165
15.25.1 Place of business
165
15.26 Officers to assist proper officers
165
15.27 Information to be furnished prior to commencement of movement of goods and generation of e-way bill
166
Chapter 16
Liability to Pay in certain cases
16.1 Liability in case of transfer of business
174
16.2 Recovery from a third person
174
16.3 Liability of agent and principal
175
16.4 Liability in case of amalgamation or merger of companies
175
16.5 Liability in case of company in liquidation
175
16.6 Liability of directors of private company
175
16.7 Liability of partners of firm to pay tax
176
16.8 Liability of guardians, trustees, etc.
176
16.9 Liability of Court of Wards etc.
176
16.10 Special provisions regarding liability to pay tax, interest or penalty in certain cases
177
16.10.1 Clarifications in case of Corporate Insolvency Resolution Process (CIRP)
178
16.11 Liability in other cases
179
Chapter 17
Punishment for Offences
17.1 Penalty for certain offences
181
17.2 Penalty on the beneficiary
183
17.3 Penalty for short payment of Tax etc.
183
17.4 Penalty for abetment
184
17.5 Penalty for failure to furnish information return
184
17.6 Fine for failure to furnish statistics
184
17.7 General penalty
185
17.8 General disciplines related to penalty
185
17.9 Power to impose penalty in certain cases
185
17.10 Power to waive penalty or fee or both
186
17.10.1 Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods
186
17.11 Detention, seizure and release of goods and conveyances in transit
187
17.12 Confiscation of goods or conveyances and levy of penalty
188
17.13 Confiscation or penalty not to interfere with other punishments
189
17.14 Punishment for certain offences
189
17.15 Cognizable and non-bailable offences
191
17.16 Meaning of Tax
191
17.17 Sanction for Prosecution
191
17.18 Liability of officers and certain other persons
191
17.19 Cognizance of offences
192
17.20 Presumption of culpable mental state
192
17.21 Relevancy of statements under certain circumstances
192
17.22 Offences by Companies
193
17.23 Compounding of offences
193
17.23.1 Persons not eligible for compounding
193
17.23.2 Procedure for compounding of offences
194
17.24 Presumption as to documents in certain cases
195
17.25 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
195
17.26 Clarification on transactions involving fake invoices
196
Chapter 18
Appeals and Revision
18.1 Meaning of certain terms
199
18.2 Appellate Authority
199
18.3 Appeal to the Appellate Authority
200
18.3.1 By the Taxpayer
200
18.3.2 By the Commissioner
200
18.4 Procedure for appeal to Appellate Authority
201
18.4.1 Method of authentication
201
18.4.2 Natural Justice
202
18.4.3 Order of Appellate Authority
202
18.5 Revisional Authority
203
18.5.1 Powers of Revisional Authority
> 203
18.5.2 When Revisional Authority cannot exercise his power
204
18.5.3 Notice to person in case of revision
204
18.5.4 Order of Revisional Authority in case of revision
204
18.6 Appeal to the Appellate Tribunal
205
18.6.1 Procedure before Appellate Tribunal
205
18.6.2 Appeal by the taxpayer
206
18.6.2.1 Time period for filing appeal
206
18.6.2.2 Monetary Limit
207
18.6.3 Appeal by the department
207
18.6.4 Memorandum of Cross objections
207
18.6.5 Extension of time
207
18.6.6 Form of application
207
18.6.7 Pre-deposit
208
18.6.8 Application to be accompanied by prescribed fee
208
18.6.9 Hearing before the tribunal
208
18.6.10 Order of Appellate Tribunal
208
18.7 Production of additional evidence before the Appellate Authority or the Appellate Tribunal
209
18.8 Constitution of Appellate Tribunal and Benches thereof
210
18.8.1 Difference of opinion
211
18.8.2 Transfer of Members
212
18.8.3 Validity of proceedings
212
18.8.4 President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
212
18.8.5 Financial and administrative powers of President
216
18.9 Interest on refund of amount paid for admission of appeal
216
18.10 Appearance by authorised representative.
216
18.10.1 Meaning of the term "Authorised representative"
216
18.10.2 Disqualification for misconduct of an authorised representative
217
18.11 Appeal to the High Court
217
18.11.1 Form of Appeal
217
18.11.2 Time limit for filing appeal
218
18.11.3 Formulation of Substantial question of law
218
18.11.4 Issues which High Court may determine
218
18.11.5 Decision by majority
218
18.12 Appeal to Supreme Court
219
18.13 Sums due to be paid notwithstanding appeal
219
18.14 Appeal not to be filed in certain cases
219
18.15 Non-appealable decisions and orders
220
18.16 Bar on jurisdiction of civil courts
220
Chapter 19
Advance Ruling and Anti Profiteering
19.1 Advance Ruling
222
19.1.1 Meaning of certain terms
222
19.1.2 Authority for Advance Ruling (AAR)
222
19.1.3 Application for Advance Ruling
222
19.1.4 Scope of Advance Ruling
222
19.1.5 Procedure on receipt of application
222
19.1.6 Qualifications and appointment of members of AAR
223
19.2 Appellate Authority for Advance Ruling (AAAR)
223
19.2.1 Appeal to Appellate Authority
224
19.2.2 Time Limit for filing appeal
224
19.2.3 Manner of appeal to AAAR
224
19.2.4 Manual filing and processing
224
19.2.5 Orders of Appellate Authority
225
19.2.6 Certification of copies of the advance rulings pronounced by AAAR
225
19.3 Constitution of National Appellate Authority for Advance Ruling
225
19.3.1 Appeal to National Appellate Authority
225
19.4 Rectification of Advance Ruling
226
19.5 Applicability of Advance Ruling
226
19.6 Advance Ruling to be void in certain circumstances.
226
19.7 Powers of Authority, Appellate Authority and National Authority
227
19.8 Procedure of Authority, Appellate Authority and National Authority
227
19.9 Anti-Profiteering Measures
227
19.9.1 National Anti-Profiteering Authority (NAPA)
228
19.9.2 Constitution of the Standing Committee and Screening Committees
228
19.9.3 Power to determine the methodology and procedure
229
19.9.4 Duties of the Authority
229
19.9.5 Examination of application by the Standing Committee and Screening Committee
230
19.9.6 Initiation and conduct of proceedings
230
19.9.7 Confidentiality of information
231
19.9.8 Cooperation with other agencies or statutory authorities
231
19.9.9 Power to summon persons to give evidence and produce documents
231
19.9.10 Order of the Authority
232
19.9.11 Compliance by the registered person
233
19.9.12 Monitoring of the order
233
19.9.13 Meaning of certain terms
233
Chapter 20
Export of Goods and Services
20.1 Exports under GST
235
20.2 Meaning of ‘distinct person’
236
20.3 Place of supply of goods imported into, or exported from India
236
20.4 Zero rated supply
236
20.5 Who can make zero rated supply
237
20.6 Deemed exports
237
20.7 Refund of tax
237
20.8 Recovery of tax, interest or penalty
238
20.9 Drawback
238
20.10 Returns
238
20.11 Compensation Cess in case of zero-rated exports
239
20.12 Export of Services through outsourcing by a person outside India
239
Chapter 21
Other Provisions
21.1 Goods and Services Tax practitioners
240
21.2 Migration of existing taxpayers
241
21.3 Miscellaneous transitional provisions
241
21.3.1 Return of goods
241
21.3.2 Revision of price
241
21.3.2.1 Upward Revision
241
21.3.2.2 Downward Revision
241
21.3.3 Refund
242
21.3.4 Appeal
242
21.3.5 Recovery
243
21.3.6 Liability to tax
243
21.3.7 Return of goods sent on approval basis
244
21.3.8 Tax Deducted at Source
244
21.4 Common Portal
244
21.5 Special procedure for certain processes
245
21.6 Goods and services tax compliance rating
245
21.7 Power to call for information
245
21.8 Bar on disclosure of information
245
21.9 Bar on disclosure of information
245
21.10 Publication of information in respect of persons in certain cases
246
21.11 Levy of fee
246
21.12 Power of Government to make Rules
246
21.13 Power to make regulations
247
21.14 Laying of Rules, regulations and notifications
247
21.15 Delegation of powers
247
21.16 Power to issue instructions or directions
247
21.17 Power of Government to extend time limit in special circumstances
248
21.18 Service of notice in certain circumstances
248
21.19 Rounding off of tax, etc.
249
21.20 Removal of difficulties
249
21.21 Amendment of Finance Act, 1994
249
21.22 Repeal and saving
249
21.23 All India Jurisdiction of DGGI
250
Annexure A Definitions
251
Annexure B Updated List of Circulars issued under CGST till 11th September 2024
267
Annexure C Forms under GST
281
Annexure D Liability on Reverse Charge basis and of e-Commerce Operators
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