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Anil Goyal & Pranjal Goyal’s ABC of GST
Original price was: ₹1,295.00.₹1,036.00Current price is: ₹1,036.00.
Author : Bharat
Publisher : Bharat Law House Pvt. Ltd.
ISBN : 978-9394163706
SKU : BCBLH0046
Edition : 2nd Edition, 2025
Format : Paperback
Page : 660
HSN No : 49011010
Country Region : India
Estimated delivery:February 18, 2026
Description
About A B C of G S T
Division I
CGST Act, 2017
Chapter 1: Preliminary
Section/RuleDescription
Section 1Short title, extent, and commencement
Section 2Definitions
Chapter 1: Preliminary Rules
Rule 1 Short title and Commencement
Rule 2Definitions
Chapter 2: Administration
Section 3Officers under this Act
Section 4Appointment of officers
Section 5Power of officers
Section 6Cross utilisation of powers by CGST and SGST/UTGST officers
Chapter 3: Levy & Collection of Tax
Section/RuleDescription
Section 7Scope of Supply i.e. transactions that shall be treated as supply for the purpose of this Act.
SCHEDULE I: Transaction without consideration to be treated as supply
SCHEDULE II: Which specific transactions shall be treated as supply of goods
SCHEDULE III: Transaction which neither are supply of goods, nor supply of service
Section 8How tax shall be charged on composite or mixed supply
Section 9Levy and collection of Tax
Section 10Composition Levy
Section 11Exempt Supply
Section 11APower not to recover tax, not levied, or short-levied as a result of general practice
Chapter 2: Composition Scheme Rules
Rule 3Intimation for composition levy
Rule 4Effective date for composition levy
Rule 5Conditions for opting composition tax scheme
Rule 6Validity and cancelation of composition scheme
Rule 7Composition tax rate (Effective from 1-4-2020)
Form applicable to composition dealers
Chapter 4: Time and Value of Supply
Section 12Time of supply of goods i.e. when tax liability shall arise
Section 13Time of supply of service i.e. when tax liability shall arise
Section 14Time of supply in case of change in rate of tax
Section 15Value of supply
Chapter 4: Value of Supply Rules
Rule 27Value of supply, where money is not the sole consideration
Rule 28Value of supply between distinct persons or related parties
Rule 29Value of supply of goods between principal and agent
Rule 30Value of supply based on cost price
Rule 31Other method for determining the value of supply
Rule 31AValue of supply of lottery, betting, gambling and horse racing
Rule 31BValue of supply of online gaming including online money gaming
Rule 31CValue of supply in case of casino
Rule 32Value of supply in case of certain services
Rule 32AValue of supply where Kerala Flood Cess is applicable
Rule 33Value of supply of service in case of Pure Agent
Rule 34Value of supply, where consideration is received in foreign currency
Rule 35Value of supply inclusive of GST Tax
Chapter 5: Input Tax Credit
Section/RuleDescription
Section 16Eligibility, conditions and time limit for claiming input tax credit
Section 17Blocked input tax credit and apportionment of common input tax credit
Section 18Availability of input tax credit in special circumstances
Section 19Input tax credit in respect of goods and capital goods sent for job work
Section 20Manner of distribution of input tax credit by an input service distributor
Section 21Manner of recovery of excess input tax credit distributed
Chapter 5: Input Tax Credit Rules
Rule 36Documentary requirements for claiming input tax credit
Rule 37Reversal of input tax credit, if payment is not made to supplier within 180 days
Rule 37AReversal of input tax credit, if tax is not paid by suppliers, and re-availment thereof
Rule 38Input tax credit by a banking company & financial institution
Rule 39Procedure of input tax credit distribution by an input service distributer
Rule 40Manner of claiming input tax credit in special circumstances as referred in section 18
Rule 41Transfer of input tax credit in case of sale, merger, demerger, amalgamation, lease, or transfer of a business
Rule 41ATransfer of input tax credit to distinct person registered on same PAN
Rule 42Apportionment of input tax credit of goods are services which are commonly used for effecting taxable and exempt supply
Rule 43Apportionment of input tax credit of capital goods (fixed assets) which are commonly used in taxable and exempt supply
Rule 44Reversal of input tax credit under special circumstances
Rule 44AReversal of credit of additional custom duty paid on gold dore bar
Rule 45Conditions for claiming input tax credit in respect of goods sent for job work
Form applicable to input tax credit
Chapter 6: Registration
Section 22When a Person is liable for registration
Section 23Persons not liable for registration
Section 24Compulsory registration
State wise turnover Limit for Registration
Section/RuleDescription
Section 25Procedure of registration
Section 26Deemed registration
Section 27Special provision relating to registration of casual or NRI taxable person
Section 28Amendment of registration certificate
Section 29Cancellation or suspension of registration
Section 30Revocation of cancellation of registration
Chapter 3: Registration Rules
Rule 8Application for registration
Rule 9Verification and approval of application
Rule 10Issue of registration certificate
Rule 10AFurnishing Bank Account Details
Rule 10BAadhar Authentication
Rule 11Separate registration for multiple business vertical
Rule 12Registration of person liable to TDS or TCS
Rule 13Registration of NRI Taxable Person
Rule 14Registration of person providing service of online data and online money gaming
Rule 15Extension of validity period of registration of NRI & casual taxable person
Rule 16Suo Moto registration by proper officer
Rule 17Assignment of unique identity number to certain special entities
Rule 18Display of registration certificate and GSTN
Rule 19Amendment of registration
Rule 20Application for cancellation of registration
Rule 21Cancellation of registration in certain cases
Rule 21ATemporary suspension of registration
Rule 22Cancellation of registration by proper officer
Rule 23Revocation of cancellation of registration i.e. re-activation of cancelled registration
Rule 24Migration of persons registered under old existing law
Rule 25Physical verification of business premises
Rule 26Method of authentication of all documents
Forms applicable to Registration
Chapter 7: Tax Invoice, Debit and Credit Notes
Section 31Issue of tax invoice
Section 31AFacility of Digital Payment
Section 32Only registered person can collect tax
Section 33Tax amount to be indicated separately in tax invoice
Section 34Issue of debit or credit note
Chapter 6: Tax Invoice, Debit or Credit Note Rules
Section/RuleDescription
Rule 46Tax invoice
Rule 46AInvoice cum Bill of supply
Rule 47Time limit for issue of invoice
Rule 47ATime limit for issue of invoice in case of RCM supply
Rule 48Manner of issuing Tax Invoice
Rule 49Bill of supply
Rule 50Receipt Voucher
Rule 51Refund Voucher
Rule 52Payment Voucher
Rule 53Revised tax invoice, Debit Note, Credit Notes
Rule 54Tax invoice issued by some specified persons
Rule 55Transportation of goods on delivery challan
Rule 55ATax invoice or bill of supply to be carried on by the vehicle transporting the goods
Chapter 8: Accounts and Records
Section 35Accounts & other records
Section 36Period of retention of accounts
Chapter 7: Accounts & Records Rules
Rule 56Maintenance of accounts by a Registered Person
Rule 57Generation & maintenance of electronic record
Rule 58Records to be maintained by transporter & godown operator
Forms applicable to this chapter
Chapter 9: Returns
Section 37Statement of outward supply i.e. return of sales
Section 38Communication of detail furnished in GSTR-1 to the recipient of supply
Section 39Return of self-assessed tax liability
Section 40First return in case of new registration
Section 41Reversal of input tax credit, if supplier does file GSTR-3B return, and its re-availment after filing of GSTR-3B return by the supplier
Section 42Matching, reversal, and reclaim of input tax credit.—Omitted
Section 43Matching, reversal, and reclaim of input tax credit.—Omitted
Section 43AMatching, reversal, and reclaim of input tax credit.—Omitted
Section 44Annual return & self-certified reconciliation statement
Section 45Final return on cancellation of registration
Section 46Notice to non-filer of returns
Section 47Late fee payable on returns
Section 48GST Practitioners
Chapter 8: Returns Rules
Section/RuleDescription
Rule 59Procedure of filing of statement of outward supply
Rule 60Communication of detail of inward supply to the recipient
Rule 61Procedure of filing of GSTR-3B return
Rule 61AProcedure of filing of GSTR-3B return on quarter basis
Rule 62Filing of return by composition dealer
Rule 63Filing of return by NRI taxable person
Rule 64Filing of return by supplier of service of online data and money gaming
Rule 65Filing of return by an input service distributor
Rule 66Filing of return by TDS deductor
Rule 67Filing of TCS return by e-commerce operator
Rule 67AFiling of return through SMS
Rule 68Notice to non-filers of returns
Rule 69-77Matching of claim of input tax credit.—Omitted
Rule 78Matching of detail of supplies made through e-commerce operator
Rule 79Matching of claim of input tax credit.—Omitted
Rule 80Filing of Annual return and self-certified reconciliation statement
Rule 81Filing of Final Return after cancellation of registration
Rule 82Filing of return by specified agencies having unique identification number
Rule 83Rules regarding GST Practitioner
Rule 83AExamination of GST Practitioner
Rule 83BSurrender of enrolment of GST Practitioners
Rule 84Conditions for appearance by GST Practitioner
Forms Related to Return & GST Practitioners
Chapter 10: Payment of Tax
Section 49Payment of tax interest, penalty and other sum
Section 49AFirst preference is to be given to utilisation of IGST input tax credit
Section 49BGovernment may prescribe any order for utilization of input tax credit for payment of output tax liability
Section 50Payment of Interest
Section 51Tax deduction at source
Section 52Tax collection at source
Section 53Transfer of input tax credit to respective tax account
Section 53ATransfer of cash ledger balance to respective tax account
Chapter 9: Payment of Tax Rules
Section/RuleDescription
Rule 85Electronic Liability Register
Rule 86Electronic Input tax Credit Ledger
Rule 86ARestrictions on use of balance of electronic input tax credit ledger
Rule 86BRestrictions on use of balance of electronic input tax credit ledger to a limited extent
Rule 87Electronic cash ledger
Rule 88Unique identification number for each transaction
Rule 88AIGST input tax credit to be utilised on first priority
Rule 88BManner of calculation of interest on delayed payment of tax
Rule 88CManner of dealing with difference in liability reported in GSTR-1 and GSTR-3B
Rule 88DManner of dealing with difference of input tax credit in GSTR-3B and GSTR-2B
Applicable Forms
Chapter 11: Refund
Section 54Refund of GST Tax
Section 55Refund to notified agencies e.g. UNO, foreign embassy etc.
Section 56Interest payable on delayed refund
Section 57Consumer Welfare Fund
Section 58Consumer Welfare Fund
Chapter 10: Refund Rules
Rule 89Application for refund
Rule 90Acknowledgement & processing of application for refund
Rule 91Provisional refund in case of zero rated supply
Rule 92Refund of tax in other cases (other than zero rated supply)
Rule 93Rejection of refund application
Rule 94Interest payable on delayed refund
Rule 95Refund of tax to notified persons (Foreign Embassies etc.)
Rule 95ARefund of tax to duty free shop at airport
Rule 95BRefund of tax to CSD canteens
Rule 96Refund of IGST tax paid on export supply
Rule 96AExport of goods or services without payment of tax under security bond or letter of undertaking
Rule 96BRecovery of refund in case of non-realisation of export proceeds
Rule 96CRefund shall be credited to bank account linked with PAN
Rule 97Consumer Welfare Fund
Rule 97AManual filing & processing
Forms applicable to refunds
Chapter 12: Assessments
Section/RuleDescription
Section 59Self-Assessment
Section 60Provisional Assessment
Section 61Scrutiny of returns
Section 62Assessment of non-filer of returns
Section 63Assessment of unregistered persons
Section 64Summary assessment in exceptional cases
Chapter 11: Assessments Rules
Rule 98Provisional Assessment
Rule 99Scrutiny of returns
Rule 100Best judgement assessment of non-filer of returns
Forms applicable to assessment
Chapter 13: Audit
Section 65Audit by tax authorities
Section 66Special audit by practising CA or Cost accountant
Chapter 11: Audit Rules
Rule 101Audit
Rule 102Special Audit by practising CA or Cost accountant
Forms applicable to audit
Chapter 14: Inspection, Search, Seizure and Arrest
Section 67Power of inspection, search and seizure
Section 68Inspection of goods in movement or transit
Section 69Power to arrest
Section 70Power to summon persons to give evidence and produce documents
Section 71Power to access/visit to business premises
Section 72Assistance of other Government agencies
Chapter 16: E-way Bill Rules
Rule 138E-way Bill
Rule 138ADocuments to be carried on with conveyance
Rule 138BVerification of documents and conveyances
Rule 138CInspection and verification of goods
Rule 138DDetention of vehicle more than 30 minutes
Rule 138ERestriction on generation of e-way bill
Rule 138FInformation to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof
Chapter 17: Inspection, Search & Seizure Rules
Rule 139Inspection, search & seizure
Rule 140Release of seized goods on provisional basis
Section/RuleDescription
Rule 141Procedure in respect of seized goods
Forms applicable to inspection, search, seizure & E-way Bill
Chapter 15: Demand & Recovery
Section 73Determination of tax and other liability in non-fraud cases up to financial year 2023-2024
Section 74Determination of tax liability in fraud cases up to financial year 2023-2024
Section 74ADetermination of tax liability in fraud or non-fraud cases pertaining to financial year 2024-25 onwards
Section 75General principles & guidelines relating to determination of tax
Section 76Tax collected but not paid to the Government
Section 77Tax collected and paid under wrong head
Section 78Initiation of recovery proceedings
Section 79Modes of recovery of outstanding demand
Section 80Extension of time for payment of outstanding demand and option to pay in instalments
Section 81Transfer of property to be void in certain cases
Section 82Tax to be first charge on properties
Section 83Provisional attachment of properties before determination of demand
Section 84Continuation and validation of recovery proceedings after the order of appellate authorities
Chapter 18: Demand & Recovery Rules
Rule 142Notice of demand
Rule 142ARecovery of demand under old law (VAT etc.)
Rule 142BIntimation of difference of tax liability reported in GSTR-1 and GSTR-3B and recovery of such difference
Rule 143Recovery from third party by deduction of money owed
Rule 144Recovery through sale of goods
Rule 144ARecovery of penalty by selling goods or conveyance
Rule 145Recovery from a third person
Rule 146Recovery through execution of a Decree
Rule 147Recovery by Sale of movable or immovable property
Rule 148Officer cannot participate in bid
Rule 149No auction or sale on holidays
Rule 150Assistance by police
Rule 151Attachment of debts and shares
Rule 152Attachment of property in custody of courts or public officer
Rule 153Attachment of interest in partnership
Rule 154Appropriation of sale proceeds
Section/RuleDescription
Rule 155Recovery trough land revenue authority
Rule 156Recovery through court
Rule 157Recovery from surety or guarantor
Rule 158Payment of tax and other amounts in instalments
Rule 159Provisional attachment of properties
Rule 160Recovery from company in liquidation
Rule 161Revision of outstanding demand after the order of appellate authorities
Form applicable to demand and recovery
Chapter 16: Liability of certain person in certain cases
Section 85Liability in case of transfer of business
Section 86Liability of agent and principal
Section 87Liability in case of amalgamation and merger of companies
Section 88Liability of company in case of liquidation
Section 89Liability of directors of a private company
Section 90Liability of partners of a firm
Section 91Liability of guardians, trustee, etc.
Section 92Liability of court of wards
Section 93Liability on death of proprietor, dissolution of firm, partition of HUF etc.
Section 94Liability on closure of business by HUF, firm, AOP
Chapter 17: Advance Ruling
Section 95Definitions
Section 96Authority for Advance Ruling
Section 97Application for Advance Ruling
Section 98Procedure on receipt of application for advance rulings
Section 99Appellate authority for advance ruling
Section 100Appeal to appellate authority of advance ruling
Section 101Orders of appellate authority of advance ruling
Section 101ANational appellate authority for advance ruling
Section 101BAppeal to National Appellate Authority for Advance Ruling
Section 101COrder of National Appellate Authority for Advance Ruling
Section 102Rectification of order of advance ruling authority
Section 103Legal binding of advance ruling
Section 104Advance ruling to be void in certain circumstances
Section 105Power of authority and appellate Authority of advance ruling
Section 106Procedure of authority or appellate authority of advance ruling
Chapter 12: Advance Ruling Rules
Section/RuleDescription
Rule 103Qualification and appointment of members of the authority for advance ruling
Rule 104Manner of application to the authority for advance ruling
Rule 105Certification of copies of advance rulings pronounced by the authority
Rule 106Appeal to the appellate authority for Advance Ruling
Rule 107Certification of copies of the advance rulings pronounced by the appellate authority
Rule 107AManual filing and processing
Forms applicable to Advance Ruling
Chapter 18: Appeal & Revision
Section 107Appeals to first appellate authority
Section 108Revision of order
Section 109Constitution of Appellate Tribunal
Section 110Appointment, qualification, and conditions of service of members and president of Tribunal
Section 111Procedure of Appellate Tribunal
Section 112Appeals to Appellate Tribunal
Section 113Order of Appellate Tribunal
Section 114Financial & administrative power of president
Section 115Interest on refund of pre-deposit amount
Section 116Appearance by authorised representative
Section 117Appeal to High Court
Section 118Appeal to Supreme Court
Section 119After order of tribunal, stay on recovery of demand is vacated
Section 120Appeal not to be filed by the department in certain cases
Section 121Non-appealable orders and decisions i.e. orders and decisions against which no appeal can be filed
Chapter 13: Appeals & Revision Rules
Rule 108Appeal by taxable person before the first appellate authority
Rule 109Appeal by the department before the first appellate authority
Rule 109AFirst Appellate Authority
Rule 109BRevision of order
Rule 109CWithdrawal of appeal
Rule 110Appeal to the Appellate Tribunal
Rule 111Appeal by department to the appellate tribunal
Rule 112Admission of additional evidence before the appellate authority
Rule 113Effect of order of appellate authority or appellate tribunal
Section/RuleDescription
Rule 113AWithdrawal of appeal filed before the Appellate Tribunal
Rule 114Appeal to the High Court
Rule 115Final demand notice after the order of appellate authorities
Rule 116Disqualification of an authorized representative for misconduct
Form applicable to Appeal & Revision
Chapter 19: Offences & Penalties
Section 122Offence and Penalty therefor
Section 122APenalty for failure to register certain machines used in manufacture of goods as per special procedure
Section 123Penalty for failure to furnish information return
Section 124Fine for failure to furnish statistics
Section 125General Penalty
Section 126General principles or disciplines related to penalty
Section 127Power to impose penalty, where there is no specific mention in the Act
Section 128Power to waive penalty or fine or both
Section 128AWaiver of Interest or penalty or both relating to demand under section 73 for a certain tax period
Section 129Detention, seizure, release of goods and vehicle in transit
Section 130Confiscation of goods, vehicles and levy of penalty
Section 131Confiscation or penalty not to interfere with other punishments
Section 132Punishment for criminal offence
Section 133Penalty on GST officers
Section 134Cognizance of offence by courts
Section 135Presumption of culpable mental state
Section 136Relevance of statement of a person under certain circumstances
Section 137Offence by Companies, LLP, Firm, HUF
Section 138Compounding of offences
Chapter 19: Offences & Penalties Rules
Rule 162Compounding of offence
Forms applicable to compounding
Chapter 20: Transitional Provisions
Section
139-142Transitional Provisions
Chapter 14: Transitional Rules
Rule 117-121Transitional Rules
Chapter 21: Miscellaneous provisions
Section 143Job work procedure
Section/RuleDescription
Section 144Presumption as to documents in certain cases
Section 145Admissibility of micro films, facsimile copies of documents and computer printout as documents and as evidence
Section 146GST Common Portal
Section 147Deemed Exports
Section 148Special procedure for certain process and for certain person
Section 149GST Compliance Rating
Section 150Information Return
Section 151Power to call for information/statistics
Section 152Bar on disclosure of information
Section 153Taking assistance of any expert
Section 154Power to take samples
Section 155Burden to prove the eligibility of input tax credit
Section 156Persons deemed to be public servant
Section 157Protection of action under this Act
Section 158Disclosure of information by a public servant
Section 158ASharing of information’s with other agencies
Section 159Publication of information in respect of person in certain cases
Section 160Assessment and other proceedings not to be invalid on certain grounds
Section 161Rectification of an error apparent on the face of record
Section 162 Bar on Jurisdiction of Civil Cour
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