About A B C of G S T
Introduction to GST
Chapter 1 Preliminary1-2
Chapter 2 Administration
Chapter 3 Levy and collection of tax
Chapter 4 Time and value of supply
Chapter 5 Input tax Credit
Chapter 6 Registration
Chapter 7 Tax Invoice, debit/credit note
Chapter 8 Accounts and Records
Chapter 9 Returns
Chapter 10 Payment of Tax
Chapter 11 Refunds
Chapter 12 Assessments
Chapter 13 Audit
Chapter 14 Inspection Search Seizure and Arrest
Chapter 15 Demand & Recovery
Chapter 16 Liability to pay in certain cases
Chapter 17 Advance Ruling
Chapter 18 Appeals & Revision
Chapter 19 Offences and Penalties
Chapter 20 Transitional Provisions
Chapter 21 Miscellaneous Provisions
Schedule 1
Activities or transactions to be treated as Supply even if made without consideration
Schedule 2 Activities or transactions to be treated as Supply of Goods or Supply of Service
Schedule 3 Activities or transactions which shall be treated neither as supply of goods nor as supply of service
RCM Supply Supply of Goods & Service Subject to RCM
B. IGST Act, 2017
Introduction to IGST Act, 2017
Chapter 1 Preliminary
Chapter 2 Administration
Chapter 3 Levy and collection of tax
Chapter 4 Determination of Nature of supply
Chapter 5 Place of supply of Goods or service or Both
Chapter 6 Refund of IGST to International Tourist
Chapter 7 Zero rated supply
Chapter 8 Apportionment of tax & settlement of funds
Chapter 9 Miscellaneous Provisions
C. GST (Compensation to State) Act, 2017
Introduction to GST (Compensation to State) Act, 2017
Sections and Schedule