R. K. Jain's GST Law Manual

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1. Introduction to GST

• Overview of GST and its Purpose
• Historical Background and Evolution of GST
• Benefits of GST in Taxation

2. Constitutional and Legal Framework

• Constitutional Provisions on GST
• GST Acts and Rules (CGST, SGST, IGST, UTGST)
• Important Notifications, Circulars, and Amendments

3. Scope and Applicability of GST

• Definition of Supply (Goods & Services)
• Scope of GST Coverage and Exclusions
• Interstate vs. Intrastate Supply
• Place of Supply Rules

4. GST Registration

• Who Needs to Register for GST?
• Threshold Limits for Registration
• Voluntary and Compulsory Registration
• GST Identification Number (GSTIN)

5. GST Tax Structure and Rates

• GST Rate Slabs and Categories
• Exemptions and Zero-Rated Supplies
• Composition Scheme for Small Businesses

6. Time and Value of Supply

• Time of Supply for Goods and Services
• Valuation of Supply for GST Calculation
• Discounts, Free Supplies, and Special Valuation Rules

7. Input Tax Credit (ITC)

• Eligibility for ITC
• Conditions for Claiming ITC
• Blocked Credits and Reversal of ITC
• ITC in Special Cases (Imports, Capital Goods, etc.)

8. Tax Invoice, Debit & Credit Notes

• Format and Contents of Tax Invoice
• Issuance of Debit Notes and Credit Notes
• E-Invoicing and QR Code Requirements

9. GST Returns and Compliance

• Types of GST Returns (GSTR-1, GSTR-3B, GSTR-9, etc.)
• Due Dates and Filing Procedures
• Late Fees, Interest, and Penalties for Non-Compliance

10. GST Payment and Refunds

• Methods of GST Payment
• Electronic Cash and Credit Ledger
• Refund Process for Excess GST Paid
• Refund in Export and Inverted Duty Structure

11. Reverse Charge Mechanism (RCM)

• Concept and Applicability of RCM
• Goods and Services Covered Under RCM
• Compliance and Documentation for RCM

12. GST Audit and Assessments

• Requirement of GST Audit
• Types of GST Assessments (Self, Summary, Scrutiny, etc.)
• Role of GST Officers in Assessments

13. Offenses, Penalties, and Appeals

• Common GST Offenses and Penalties
• Anti-Profiteering Measures
• GST Tribunal and Appeal Mechanism

14. E-Way Bill System

• Need for E-Way Bill
• Generation and Compliance Requirements
• Penalties for E-Way Bill Violations

15. Special Provisions for E-Commerce and Exporters

• GST Rules for E-Commerce Operators
• Export of Goods and Services Under GST
• LUT/Bond for Exporters

16. GST on Specific Sectors

• GST in Real Estate and Construction
• GST in Banking and Financial Services
• GST in Healthcare and Education
• GST in Transportation and Logistics