P.H.Motlani , Jatin Sehgal GST Manual - 2025

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Part A: Central Goods and Services Tax Act, 2017 (CGST Act)

1. Preliminary (Sections 1–2)

   • Definitions with judicial and CBIC clarifications

   • Important terms: Supply, Consideration, Business, Taxable Person, Goods, Services

2. Administration (Sections 3–6)

   • Appointment and powers of officers

   • Delegation and jurisdiction

3. Levy and Collection (Sections 7–11)

   • Scope of supply – Schedule I, II, III

   • Composition levy

   • Exemptions and reverse charge

4. Time and Value of Supply (Sections 12–15)

   • Determination of time and value for goods/services

   • Related party transactions, discounts, and valuation rules

5. Input Tax Credit (Sections 16–21)

   • Eligibility and conditions

   • Blocked credits, apportionment, and ITC reversal

   • Job work and distribution of credit

6. Registration (Sections 22–30)

   • Thresholds, compulsory registration, cancellation, revocation

7. Tax Invoice, Debit/Credit Notes (Sections 31–34)

   • E-invoicing, revised invoice, contents of documents

8. Returns (Sections 37–48)

   • GSTR-1, GSTR-3B, GSTR-9/9C

   • QRMP scheme, late fee waivers, and rectifications

9. Payment of Tax (Sections 49–53)

   • Electronic cash and credit ledger

   • Interest, TDS, TCS, order of payment

10. Refunds (Sections 54–58)

    • Export refunds, inverted duty structure, unjust enrichment

11. Assessment and Audit (Sections 59–64)

    • Types of assessment

    • Departmental audit powers

12. Inspection, Search, Seizure, Arrest (Sections 67–72)

    • Enforcement provisions, power to arrest

13. Demands and Recovery (Sections 73–84)

    • Show-cause notices, determination, recovery procedures

14. Advance Ruling (Sections 95–106)

    • AAR, AAAR, appeal and binding nature

15. Appeals and Revision (Sections 107–121)

    • Appellate authorities, tribunals, limitation periods

16. Offences and Penalties (Sections 122–138)

    • Penalties, compounding, prosecution provisions

17. Miscellaneous (Sections 139–174)

    • Transitional provisions, job work, anti-profiteering, repeal and savings

Part B: Integrated Goods and Services Tax Act, 2017 (IGST Act)

• Levy and collection

• Place of supply (goods & services)

• Zero-rated supplies

• Imports and exports

• Inter-state supplies and SEZ

Part C: Union Territory GST Act, 2017

• Overview and key differences with CGST

Part D: GST (Compensation to States) Act, 2017

• Levy of cess on specified goods and services

• Utilization and apportionment

Volume II – Rules, Notifications, Circulars & Case Law

Part E: CGST Rules, 2017 with Commentary

• Chapter-wise Rules:

  • Registration (Rules 8–18)

  • Invoice & Accounts (Rules 46–56)

  • Returns (Rules 59–61)

  • Payment of Tax (Rules 85–88C)

  • Refund (Rules 89–97A)

  • Assessment & Audit (Rules 98–101)

  • Enforcement (Rules 138–141: E-way bill, seizure, release)

• E-Invoicing & QR Code Requirements

• Rule-wise analysis with forms, procedures & compliance insights

Part F: Compilation of Key Notifications

• Chronological and topic-wise presentation

• Notifications on rates, exemptions, ITC, returns, penalties, refund, RCM, e-invoice, and more

• Linked with relevant statutory provisions and rules

Part G: Circulars and Clarifications

• CBIC Circulars grouped by topic (up to June 2025)

• Interpretative notes and practical application

Part H: Case Law Digest

• Supreme Court judgments (e.g., Mohit Minerals, VKC Footsteps)

• High Court rulings on ITC, refunds, classification, procedural lapses

• Advance Rulings and appellate decisions

• Digest with case title, issue, ruling, and impact

Part I: Special Topics & Practice Aids

• Input Tax Credit Chart (Eligibility & Blocking Matrix)

• GST Rates Chart – Goods & Services

• HSN/SAC Code Summary

• Time Limit Table for Refunds, Appeals, Rectifications

• Summary of Amendments (FY 2024–25)