CA P.H. Motlani, Advocate Jatin Sehgal & CA Hanumant Gidwani Interpretation of GST Provisions Including GST Act and Rules

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Part I – Introduction and Framework

1. Overview of GST Law in India

   • Constitutional Amendment & GST Council

   • Basic structure of GST – CGST, SGST, IGST, UTGST

   • Inter-State vs Intra-State Supply

   • Scope and applicability of GST Acts

2. Statutory Hierarchy and Sources of Law

   • Acts, Rules, Notifications, Circulars, Orders

   • Role of CBIC and GSTN

   • Judicial precedents and interpretative tools

Part II – Interpretation of Key Provisions

3. Definition and Scope of Supply (Section 7)

   • Composite and Mixed Supplies

   • Schedule I, II, and III interpretation

   • Taxability of barter, gifts, and deemed supplies

4. Levy and Collection (Sections 9 & 5 of CGST/IGST)

   • Reverse Charge Mechanism (RCM)

   • Tax rate classification and exemptions

5. Time and Value of Supply

   • Relevant rules and clarifications

   • Discounts, subsidies, valuation challenges

6. Place of Supply (IGST Act)

   • Domestic vs International supply

   • Cross-border services, export/import

7. Input Tax Credit (ITC)

   • Eligibility, conditions, blocked credits

   • Apportionment rules and adjustments (Rules 42/43)

   • ITC reversal, Rule 36(4), and Rule 88D

8. Registration and Composition Scheme

   • Threshold limits and procedures

   • Interpretation of voluntary vs mandatory registration

   • Composition levy rules

Part III – Procedural Interpretation

9. Tax Invoice, Debit and Credit Notes

   • Contents, timing, e-invoicing mandates

   • Issuance of documents for different supplies

10. Returns and Payment of Tax

    • GSTR-1, 3B, 9, and other returns

    • Interest, late fee, and payment mechanisms

11. Assessment, Audit, and Inspection

    • Scrutiny, self-assessment, best judgment

    • Powers under Sections 61–65

    • Recent circulars on audit procedures

12. Refunds under GST

    • Inverted duty, export, excess payment refunds

    • Procedural interpretation and case law

    • Circulars and clarifications on refund claims

13. Offences and Penalties

    • Section 122 to 138 – Interpretation of penal provisions

    • Compounding, arrest, and prosecution

    • Role of summons and statements

Part IV – Judicial and Departmental View

14. Important Judicial Pronouncements

    • Supreme Court and High Court rulings

    • Interpretation of conflicting provisions

    • Case studies on classification, ITC, refunds, and valuation

15. Departmental Circulars and Clarifications

    • Binding nature and interpretation

    • Sector-specific circulars (real estate, education, IT, etc.)

    • Recent CBIC instructions and FAQs

Part V – Advanced and Sectoral Topics

16. Interpretation in Special Cases

    • Works contracts and construction services

    • E-commerce and aggregator provisions

    • Government services and exemptions

17. Cross-Border Transactions and SEZs

    • Zero-rated supply interpretation

    • Refunds for SEZs and exporters

18. Transitional Provisions and Legacy Issues

    • Carry forward of credit

    • TRAN-1/TRAN-2 updates and litigation

19. Litigation and Appeal Procedures

    • Appeal hierarchy and interpretation of timelines

    • Pre-deposit, limitation, and appeal formats

    • Role of AAR, AAAR, and advance rulings

Part VI – Practical Tools and Resources

20. Compliance Checklists and Flowcharts

21. GST Glossary and Definitions

22. Important Circulars and Notifications – Extracts

23. Case Law Digest – Indexed by Topic

24. Tables of Corresponding Provisions in CGST, SGST & IGST Acts