Handbook of GST Law & Procedures (CBIC) [October 2024]

Chapters / List

1. 1. Overview of GST

2. INTRODUCTION

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3. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

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4. GST COUNCIL

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5. GOODS AND SERVICE TAX NETWORK (GSTN)

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6. SALIENT FEATURES OF GST

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7. PERSONS LIABLE TO PAY GST

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8. CLASSIFICATION OF GOODS AND SERVICES

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9. COMPOSITE AND MIXED SUPPLIES

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10. EXEMPTION FROM GST

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11. TIME OF SUPPLY OF GOODS AND SERVICES

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12. PLACE OF SUPPLY OF GOODS AND SERVICE

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13. TAX INVOICE UNDER GST

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14. VALUATION OF SUPPLY OF GOODS AND SERVICES UNDER GST

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15. FEATURES OF GST PAYMENT PROCESS

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16. TAX DEDUCTED AT SOURCE (TDS) UNDER GST

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17. COLLECTION OF TAX AT SOURCE (TCS) UNDER GST

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18. INPUT TAX CREDIT

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19. INPUT SERVICE DISTRIBUTOR IN GST

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20. E WAY BILL

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21. CROSS EMPOWERMENT OF OFFICERS OF STATE AND CENTRAL GOVERNMENT UNDER GST

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22. CENTER AND STATE CO-ORDINATION COMMITTEE

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23. 2. Registration

24. INTRODUCTION

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25. PERSON REQUIRED TO TAKE REGISTRATION

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26. COMPULSORY REGISTRATION UNDER GST

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27. PERSONS NOT LIABLE FOR REGISTRATION

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28. PROCEDURE FOR REGISTRATION

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29. AMENDMENT OF REGISTRATION

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30. APPLICATION FOR CANCELLATION OF REGISTRATION

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31. CANCELLATION OF REGISTRATION

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32. SUSPENSION OF REGISTRATION PENDING CANCELLATION

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33. SUO MOTO CANCELLATION OF REGISTRATION UNDER GST BY PROPER OFFICER

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34. FINAL ORDER OF CANCELLATION OF REGISTRATION

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35. REVOCATION OF CANCELLATION OF REGISTRATION

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36. FUNCTIONS OF CENTRAL PROCESSING CELL OFFICERS

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37. 3. Returns & Scrutiny Thereof

38. INTRODUCTION

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39. TYPES OF RETURNS UNDER GST LAW

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40. NON-FILERS OF RETURNS

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41. DUE DATE FOR FILING THE RETURNS

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42. INTEREST AND LATE FEES DUE TO DELAY OR NON-FILING OF RETURNS

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43. SCRUTINY OF RETURNS BY PROPER OFFICER

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44. TASKS OF RANGE OFFICERS

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45. SOPS ISSUED IN RESPECT OF RETURNS

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46. 4. Assessment

47. INTRODUCTION

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48. IMPORTANCE OF ASSESSMENT UNDER GST

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49. ERRORS COMMONLY COMMITTED WHILE DISCHARGING TAX LIABILITY

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50. TYPES OF ASSESSMENT UNDER GST

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51. SELF-ASSESSMENT

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52. PROVISIONAL ASSESSMENT

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53. SCRUTINY ASSESSMENT BY PROPER OFFICER

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54. BEST JUDGMENT ASSESSMENT IN RESPECT OF NON-FILERS

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55. ASSESSMENT OF UNREGISTERED PERSONS

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56. SUMMARY ASSESSMENT

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57. 5. Demand and Determination Thereof

58. INTRODUCTION: HOW A SITUATION FOR DEMAND ARISES

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59. DEMAND OF TAX

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60. PRE-NOTICE COMMUNICATION OF DEMAND

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61. REPLY TO PRE-NOTICE COMMUNICATION OF DEMAND

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62. SHOW-CAUSE NOTICE

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63. SUMMARY STATEMENT (DRC-02)

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64. PAYMENT OF TAX BEFORE ISSUANCE OF SCN OR ORDER

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65. INTIMATION OF PAYMENT OF TAX

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66. ACKNOWLDEGDGEMENT OF VOLUNTARY PAYMENT BY TAX PAYER

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67. INTIMATION OF CONCLUSION OF PROCEEDINGS ON PAYMENT  BY TAXPAYER

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68. OVERVIEW:ADJUDICATION OF SHOW CAUSE NOTICE  (DETERMINATION OF TAX PAYABLE)

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69. REPLY BY TAXPAYER TO THE NOTICE

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70. ADJUDICATION OF SHOW CAUSE NOTICE

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71. RECTIFICATION OF ADJUDICATION ORDER

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72. PROPER OFFICER UNDER SECTION 73 &74 OF THE CGST ACT, 2017 AND THE IGST ACT, 2017

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73. MODE OF SERVICE OF NOTICE/ORDER

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74. GENERAL PROVISIONS REGARDING DETERMINATION OF TAX

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75. INSTRUCTIONS/CIRCULARS RELEVANT TO THIS CHAPTER

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76. 6. Refund Under GST

77. INTRODUCTION

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78. SITUATIONS LEADING TO REFUND CLAIMS

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79. STATUTORY PROVISIONS AND MANNER OF FILING CLAIM FOR REFUND UNDER GST LAW

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80. PROCEDURE AND CONDITIONS FOR FILING REFUND CLAIM

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81. RELEVANT DATE FOR FILING THE REFUND CLAIM

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82. DOCUMENTS TO BE FILED WITH REFUND CLAIM

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83. EXAMINATION OF REFUND APPLICATIONS AND THE ACTION TO BE TAKEN BY OFFICERS

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84. UNJUST ENRICHMENT

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85. POWERS TO CENTRAL GOVERNMENT TO REFUND STATE TAX AND VICE VERSA

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86. DISBURSAL OF REFUNDS OF ALL TAXES BY JURISDICTIONAL OFFICER ONLY

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87. ADJUDICATION OF SCN BY PROPER OFFICER SANCTIONING REFUND

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88. FUNCTIONS OF RANGE AND DIVISION OFFICERS IN REFUND PROCESSING

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89. SOPS ISSUED IN RESPECT OF REFUND

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90. CIRCULARS ISSUED BY CBIC ON ISSUES RELATED TO REFUNDS

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91. 7. Audit

92. INTRODUCTION- OBJECTIVES OF AUDIT UNDER CGST ACT, 2017

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93. DEFINITION OF AUDIT

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94. LEGAL PROVISIONS ASSOCIATED WITH AUDIT BY TAX AUTHORITIES AND THE PROCEDURE TO CONDUCT AUDIT THEREOF- Section 65 of the CGST Act, 2017 and Rule 101 of the CGST Rules, 2017

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95. SPECIAL AUDIT – SECTION 66 OF CGST ACT, 2017 AND RULE 102 OF THE CGST RULES, 2017.

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96. MANAGEMENT OF GST AUDIT

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97. AUDIT PROCESS

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98. THEMATIC AUDIT- AN OVERVIEW

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99. AUDIT OF REPORTING ENTITIES UNDER PMLA, 2002 FROM ANTI MONEY-LAUNDERING, COUNTERING THE FINANCING OF TERRORISM AND COMBATING PROLIFERATION FINANCING PERSPECTIVE

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100. 8. Inspection, Search, Seizure and Arrest

101. INTRODUCTION

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102. INSPECTION

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103. SEARCH

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104. PANCHNAMA

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105. DRAWAL OF SAMPLES

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106. RECORDING OF STATEMENT

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107. SEIZURE DURING SEARCH PROCEEDINGS

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108. SEIZURE IN PROCEEDINGS OTHER THAN SEARCH

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109. INSPECTION, DETENTION, SEIZURE AND RELEASE OF GOODS AND CONVEYANCES IN TRANSIT

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110. ARREST

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111. PROCEDURE FOR SANCTION OF PROSECUTION

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112. 9. Offence and Penalties

113. INTRODUCTION

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114. COMPLAINCES PRESCRIBED UNDER CGST ACT, 2017

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115. OFFENCES UNDER GST LAW

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116. TYPES OF OFFENCES

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117. MINOR BREACH AND MAJOR BREACH UNDER CGST ACT, 2017

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118. PENALTIES UNDER GST LAW

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119. GENERAL DISCIPLINE RELATED TO PENALTY

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120. POWER TO IMPOSE PENALTY IN CERTIN CASES

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121. POWERS TO WAIVE PENALTY

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122. DETENTION, SEIZURE AND RELEASE OF GOODS AND CONVEYANCES INTRANSIT AND PENALTY THEREOF

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123. CONFISCATION OF GOODS AND CONVEYANCES AND PENALTY THERE0F

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124. CONTINUATION OF ALL OTHER PROCEEDINGS UNDER GST LAW

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125. PROSECUTION

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126. COMPOUNDING OF OFFENCES

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127. PROVISIONS TO BE FOLLOWED BY THE OFFICER

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128. 10. Recovery of Tax

129. INTRODUCTION

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130. MEANING OF ‘ARREARS’ AND TYPES OF ARREARS

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131. MODES OF RECOVERY OF TAX

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132. PROPER OFFICER FOR RECOVERY OF GST ARREARS

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133. RECOVERY MECHANISM

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134. MODES OF RECOVERY

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135. PAYMENT OF TAX AND OTHER AMOUNT IN INSTALMENTS

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136. TRANSFER OF PROPERTY TO BE VOID IN CERTAIN CASES

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137. TAX TO BE FIRST CHARGE ON PROPERTY

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138. PROVISIONAL ATTACHMENT TO PROTECT REVENUE IN CERTAIN CASES

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139. CONTINUATION AND VALIDATION OF CERTAIN RECOVERY PROCEEDINGS

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140. LIABILITY TO PAY IN CERTAIN CASES

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141. 11. Appeals & Revision

142. INTRODUCTION

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143. APPEAL AGAINST ADJUDICATION ORDER

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144. APPELLATE MECHANISM

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145. APPEAL BY THE TAXPAYER

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146. HANDLING OF FIRST STAGE APPEAL MADE BY THE TAXPAYER

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147. APPEAL BY THE DEPARTMENT

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148. WITHDRAWAL OF APPEAL

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149. ORDER OF APPELLATE AUTHORITY

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150. REVISION BY REVISIONAL AUTHORITY

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151. APPEALS TO APPELLATE TRIBUNAL - GSTAT (GOODS & SERVICES TAX APPELLATE TRIBUNAL)

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152. APPEALS FILED BY THE TAXPAYER BEFORE TRIBUNAL

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153. APPEALS FILED BY THE DEPARTMENT BEFORE TRIBUNAL

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154. SECTION 115 - INTEREST ON REFUND OF AMOUNT PAID FOR ADMISSION OF APPEAL

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155. APPEALS BEFORE HON’BLE HIGH COURT

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156. APPEALS TO HON’BLE SUPREME COURT

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157. SUMS DUE TO BE PAID NOTWITHSTANDING APPEAL, ETC

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158. APPEAL NOT TO BE FILED IN CERTAIN CASES

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159. GENERAL GUIDELINES FOR APPEALS

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160. ADDITIONAL EVIDENCES

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161. 12. Job work Anti Profiteering and Other Misc. Provisions

162. INTRODUCTION

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163. JOB WORK UNDER GST

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164. PRESUMPTION AS TO DOCUMENTS IN CERTAIN CASES [SECTION 144]

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165. ADMISSIBILITY OF MICRO FILMS, FACSIMILE COPIES OF DOCUMENTS AND COMPUTER PRINTOUTS AS DOCUMENTS AND AS EVIDENCE [SECTION 145]

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166. COMMON PORTAL [SECTION 146 OF THE CGST ACT, 2017]

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167. DEEMED EXPORTS [SECTION 147 OF THE CGST ACT, 2017]

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168. SPECIAL PROCEDURE FOR CERTAIN PROCESSES [SECTION 148 OF THE CGST ACT, 2017]

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169. GOODS AND SERVICES TAX COMPLIANCE RATING [SECTION 149 OF THE CGST ACT, 2017]

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170. POWER TO COLLECT STATISTICS & BAR ON DISCLOSURE OF INFORMATION [SECTIONS 151 & 152 OF THE CGST ACT, 2017]

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171. TAKING ASSISTANCE FROM AN EXPERT [SECTION 153 OF THE CGST ACT, 2017]

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172. POWER TO TAKE SAMPLES [SECTION 154 OF THE CGST ACT, 2017]

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173. BURDEN OF PROOF [SECTION 155 OF THE CGST ACT, 2017]

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174. PERSONS DEEMED TO BE PUBLIC SERVANTS [SECTION 156 OF THE CGST ACT, 2017]

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175. PROTECTION OF ACTION TAKEN UNDER THIS ACT [SECTION 157 OF THE CGST ACT, 2017]

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176. DISCLOSURE OF INFORMATION BY A PUBLIC SERVANT [SECTION 158 OF THE CGST ACT, 2017]

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177. PUBLICATION OF INFORMATION IN RESPECT OF PERSONS IN CERTAIN CASES [SECTION 159 OF THE CGST ACT, 2017]

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178. ASSESSMENT PROCEEDINGS, ETC. NOT TO BE INVALID ON CERTAIN GROUNDS [SECTION 160 OF THE CGST ACT, 2017]

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179. RECTIFICATION OF ERRORS APPARENT ON THE FACE OF RECORD [SECTION 161 OF THE CGST ACT, 2017]

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180. BAR ON JURISDICTION OF CIVIL COURTS [SECTION 162 OF THE CGST ACT, 2017]

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181. LEVY OF FEE [SECTION 163 OF THE CGST ACT, 2017]

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182. POWER OF GOVERNMENT TO MAKE RULES & REGULATIONS [SECTIONS 164 & 165 OF THE CGST ACT, 2017]

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183. LAYING OF RULES, REGULATIONS AND NOTIFICATIONS [SECTION 166 OF THE CGST ACT, 2017]

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184. DELEGATION OF POWERS [SECTION 167 OF THE CGST ACT, 2017]

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185. POWER TO ISSUE INSTRUCTIONS OR DIRECTIONS [SECTION 168 OF THE CGST ACT, 2017]

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186. POWER OF GOVERNMENT TO EXTEND TIME LIMIT IN SPECIAL CIRCUMSTANCES [SECTION 168A OF THE CGST ACT, 2017]

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187. MODES OF SERVICE OF NOTICE, DECISION, SUMMONS, ETC.

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188. ROUNDING OFF OF TAX ETC. [SECTION 170 OF THE CGST ACT, 2017]

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189. ANTI-PROFITEERING MEASURE [SECTION 171 OF THE CGST ACT, 2017]

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190. REMOVAL OF DIFFICULTIES [SECTION 172 OF THE CGST ACT, 2017]

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191. OMISSION AND REPEAL OF EARLIER LAWS [SECTIONS 173 AND 174 OF THE CGST ACT, 2017]

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192. APPLICATION OF PROVISIONS OF CENTRAL GOODS AND SERVICES TAX ACT [SECTION 20 OF THE IGST ACT, 2017]

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193. APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS [CHAPTER VIII OF THE IGST ACT, 2017]

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194. 13. Advance Ruling

195. INTRODUCTION: ADVANCE RULING MECHANISM IN GST

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196. WHAT IS AN ADVANCE RULING?

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197. LEGAL PROVISIONS

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198. PROCEDURE FOR OBTAINING ADVANCE RULING

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199. PROCEDURE AT THE END OF ADVANCE RULING AUTHORITY

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200. APPEAL AGAINST THE ORDER OF THE ADVANCE RULING AUTHORITY

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201. MANUAL FILING OF APPLICATIONS BEFORE AAR & AAAR

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202. RECTIFICATION OF ORDER BY AAR, AAAR OR NAAAR

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203. 14. Transitional Provisions

204. INTRODUCTION

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205. CATEGORY OF TAXPAYERS

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206. TRANSITIONAL PROVISIONS FOR AVAILMENT OF INPUT TAX CREDIT

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207. TRANSITIONAL PROVISIONS RELATING TO JOB WORK, GOODS RETURNED/SENT FOR APPROVAL ETC.

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208. STATUTORY PROVISIONS

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209. CGST RULES, 2017 UNDER THE TRANSITIONAL PROVISIONS

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210. CIRCULARS ISSUED BY CBIC

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