Articles under GST Law

IGST exemption to passenger baggage and transfer of residence
Exempted goods and services under GST Concession of IGST on import of passenger baggage and TR   Exemption from IGST from bonafide passenger baggage and transfer of residence   As per GST Law 2017, the IGST exemption is permitted under HSN chapter 9803 as per the details given below:     S.No.     Chapter/Heading             Item covered 1&nb Continue reading »
IGST exemption on imports by SEZ units
  Click here for GST Exemption list of goods and services   SEZ units are exempted from paying IGST   SEZ units or SEZ developer are exempted from IGST on imports for authorized person.   As per GST Law 2017, no IGST is payable on imports by a SEZ unit or SEZ developer for authorized operations.     // Click here to know GST rate on Goods and Services GST Exemption list of goods and se Continue reading »
Concessional rate of IGST rate of 5% including domestic supplies
Click here for GST Exemption list of goods and services Reduced rate of IGST 5% as per GST Law 2017.     According to customs notification No. 12/2012,  import duty is exempted for the following items.   As per GST Law 2017, IGST is exempted to the following items based on customs notification No. 12/2012.   Goods specified in List 34 required in connection with:        &nbs Continue reading »
IGST exemption on exhibition items benefited for government museums.
Click here for GST Exemption list of goods and services No IGST applicable on exhibition items benefited for government museums   According to GST Law, archaeological specimens, photographs, plaster casts or  antiquities, intended for exhibition for public benefit in a museum managed by the Archaeological Survey of India or by a State Government based on Customs Notification 12/2012.   Click here for GST Exemption list of goods and services Continue reading »
No IGST on import through postal below Rs 1000 CIF value
IGST exemption on postal packets, parcel value below INR 1000   As per GST Law 2017, IGST is exempted on goods imported through postal parcels, packets         and letters, the CIF value of which is not more than one thousand rupees per consignment based on Customs Notification 12/2012.   Click here to know GST exempted list     //   Click here to know GST rate on Goods and Ser Continue reading »
6 .
No IGST payable on personal and household effects belonging to a deceased person
7 .
No IGST payable on scientific and technical instruments, apparatus, accessories etc.
8 .
No IGST payable on movement of aircrafts, helicopters etc.
9 .
IGST exemption on Goods imported for being tested in specified test centres
10 .
No IGST for re-export of foreign origin film equipment
11 .
No IGST payable on import of cameras, TV equipment by a foreign film unit
12 .
Section 1 of UTGST Act 2017
13 .
Section 172 of CGST Act, 2017 Removal of difficulties
14 .
Section 170 Rounding off of tax, CGST Act, 2017
15 .
Sec 168 of CGST Act, 2017 Power to issue instructions or directions
16 .
Section 163 of CGST Act, 2017 Levy of fee
17 .
Publication of information in respect of persons in certain cases, Section 159 of CGST Act, 2017
18 .
Section 156 Persons deemed to be public servants, CGST Act, 2017
19 .
Power to collect statistics, Section 151 of CGST Act, 2017
20 .
Goods and services tax compliance rating, Sec 149 of CGST Act, 2017
21 .
Section 146 of CGST Act, 2017 Common Portal
22 .
Section 145 of CGST Act, 2017 Admissibility of micro films, facsimile copies of documents
23 .
Job work procedure, Section 143 of CGST Act, 2017
24 .
Section 139 of CGST Act, 2017 Migration of existing taxpayers
25 .
Section 135 Presumption of culpable mental state, CGST Act, 2017
26 .
Liability of officers and certain other persons, Section 133 of CGST Act, 2017
27 .
Sec 132 of CGST Act, 2017 Punishment for certain offences
28 .
Section 129 of CGST Act, 2017 Detention, seizure and release of goods and conveyances in transit
29 .
Section 124 Fine for failure to furnish statistics, CGST Act, 2017
30 .
Sec 122 Penalty for certain offences, CGST Act, 2017
31 .
Section 119 Sums due to be paid notwithstanding appeal, of CGST Act, 2017
32 .
Orders of Appellate Tribunal, Sec 113 of CGST Act, 2017
33 .
Sec 106 of CGST Act, 2017 Procedure of Authority and Appellate Authority
34 .
Section 102 of CGST Act, 2017 Rectification of advance ruling
35 .
Sec 98 of CGST Act, 2017 Procedure on receipt of application
36 .
Authority for advance ruling, Section 96 of CGST Act, 2017
37 .
Section 94 of CGST Act, 2017 Liability in other cases
38 .
Liability to pay tax, interest or penalty in certain cases, Sec 93 CGST Act
39 .
Section 90 Liability of partners of firm to pay tax, CGST Act, 2017
40 .
Liability of agent and principal, Sec 86 of CGST Act, 2017
41 .
Provisional attachment to protect revenue in certain cases, Sec 83 of CGST Act, 2017
42 .
Recovery of tax, Section 79 of CGST Act, 2017
43 .
Tax wrongfully collected and paid to Central Government or State Government, Sec 77 of CGST Act, 2017
44 .
Section 74 Determination of tax not paid, CGST Act, 2017
45 .
Officers to assist proper officers, Sec 72 of CGST Act, 2017
46 .
Inspection of goods in movement, Sec 68 of CGST Act, 2017
47 .
Section 67 of CGST Act, 2017 Power of inspection, search and seizure
48 .
Section 20 of IGST Act,2017 Application of provisions
49 .
Tax wrongfully collected and paid to Central Government or State Government, IGST Act,2017
50 .
Zero rated supply, section 16 of IGST Act,2017
51 .
section 14 of IGST Act,2017, Special provision for payment of tax by a supplier
52 .
Section 59 of CGST Act, 2017 Self-assessment
53 .
Consumer Welfare Fund, Section 57 of CGST Act, 2017
54 .
Refund of tax, Sec 54 of CGST Act, 2017
55 .
Transfer of input tax credit, Section 53 of CGST Act, 2017
56 .
Tax deduction at source, Sec 51 of CGST Act, 2017
57 .
Interest on delayed payment of tax, Section 50 of CGST Act, 2017
58 .
Power to grant exemption from tax under section 6 of IGST Act,2017
59 .
Section 47 of CGST Act, 2017 Levy of late fee
60 .
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances, IGST Act 2017
61 .
Section 42 of CGST Act, 2017 Matching, reversal and reclaim of input tax credit
62 .
Power to grant exemption from tax, UTGST Act 2017
63 .
Section 6 of UTGST Act, 2017
64 .
Authorization of Officers, UTGST Act 2017
65 .
Period of retention of accounts, Sec 36 of CGST Act, 2017
66 .
Section 35 of CGST Act, 2017 Accounts and other records
67 .
Section 33 of CGST Act, 2017 Amount of tax to be indicated in tax invoice and other documents.
68 .
Section 31 of CGST Act, 2017 Tax invoice
69 .
Section 29 of CGST Act, 2017 Cancellation of registration
70 .
Amendment of registration Section 28 of CGST Act, 2017
71 .
Deemed registration Section 26 of CGST Act, 2017
72 .
Section 25 of CGST Act, 2017 Procedure for registration
73 .
Persons not liable for registration Section 23 of CGST Act, 2017
74 .
Manner of recovery of credit distributed in excess, CGST Act,2017
75 .
Availability of credit in special circumstances, under . Section 18 of CGST Act,2017
76 .
Section 17 of CGST Act, 2017, Apportionment of credit and blocked credits
77 .
Section 14 of CGST Act, 2017, Change in rate of tax in respect of supply of goods or services
78 .
Time of supply of goods, Section 12 of CGST Act,2017
79 .
Power to grant exemption from tax, section 11 of CGST Act,2017.
80 .
Levy and collection of Taxes, Scope of supply, section 7 of CGST Act,2017
81 .
Section 6 of CGST Act, 2017
82 .
Section 2 of CGST Act 2017, definitions
83 .
Difference between UTGST and SGST
84 .
More Information about Migration to GST for existing tax payers in India
85 .
PAN,Provisional ID, Migration to GST; Guidelines to existing tax payers
86 .
GST Invoice format
87 .
GST Invoice in India
88 .
Schedule V of GST Law
89 .
IGST Draft Law of India
90 .
GST compensation to state for loss revenue bill
91 .
Revised GST Draft Law of India
92 .
Difference between Migrated and Active status under GST registration in India
93 .
Filling enrolment application for GST in India.
94 .
How to register a Digital Signature Certificate under GST in India.
95 .
Step by step procedure to login with GST common portal in India
96 .
Step by step procedures to create username and password in GST common portal
97 .
Various status of provisional ID under GST in India
98 .
Step by step procedures about e-signing under GST system in India
99 .
Step by step procedures to issue GST provisional ID in India
100 .
Process to issue GST Provisional ID to existing VAT payers in India
101 .
How to identify the steps in enrolment process of a tax payer at the GST common portal.
102 .
Navigation controls to enroll with GST in India for existing VAT payers in India
103 .
Enrolling an existing VAT taxpayers at the GST Common Portal
104 .
Migration procedures for existing VAT payers to GST online in India
105 .
GST rates in India at a glance
106 .
Importance and Significance of Proforma Invoice in Export Import
107 .
GST Tax calculation on returned goods in India
108 .
What happens, if I don’t file GST return within time in India?
109 .
Amendment of GSTR1 and GSTR 2 after filing GST Returns
110 .
Difference between annual return and final return under GST in India
111 .
GSTR4 for Composition tax payers
112 .
How to restore reversed ITC due to mismatch of GSTR1 and GSTR2?
113 .
ITC reversal if mis-match of information from GSTR2 to GSTR1.
114 .
How to fill GSTR2 by an Importer online?
115 .
Purpose of GST returns in India
116 .
Billing to a firm, shipping to another firm. Who is eligible for ITC under GST Law in India?
117 .
Is Input Tax Credit for Capital Goods permitted under GST in India?
118 .
No Input Tax Credit for non-business supplies in India
119 .
We have applied for GST registration, but not obtained registration certificate. Can we claim ITC in India?
120 .
GST under movement of Goods from a Job worker to customer in India
121 .
Can a GST taxable person dispatch goods to his job workers without paying GST?
122 .
Mismatch of outward and inward supply details under Ecommerce business
123 .
Online business and GST mechanism in India, handling input and output
124 .
How to claim TCS under online business?
125 .
When to collect TCS or deduct TDS under GST system in India
126 .
Pre-registration of credit card necessary for GST payment in India
127 .
TDS utilization and accounting under GST system in India
128 .
E-FPB under GST tax system in India
129 .
How does CPIN work under GST Tax system in India
130 .
Can we postpone this month GST tax returns filing for next month?
131 .
Payment of GST in India, an ease of doing business
132 .
Time of supply in Continuous supply of services under GST in India
133 .
How does Tax Return Preparer (TRP) work under GST system?
134 .
GST Registration for Job workers in India
135 .
Retired from business ownership. Fresh GST registration in India?
136 .
Input Service Distributor under GST in India
137 .
Difference between a Casual Taxable Person and Non-resident Taxable Person under GST
138 .
Is GST registration required for a public sector undertaking?
139 .
Who has to obtain GST registration in India?
140 .
Is digital signature option available under registration of GST in India?
141 .
I have no knowledge in IT. How to file GST returns in India?
142 .
Facilitation Centre (FC) for GST Returns filing in India
143 .
Procedures to obtain GST registration for non-resident taxable person
144 .
Latest date to file GST registration in India
145 .
Can a person without GST registration claim ITC?
146 .
Claiming ITC in India? Confirm, your supplier registered with GST
147 .
Difference between HSN number and SAC number under GST in India
148 .
Refund of Input Tax Credit (ITC) of GST, FAQ
149 .
Refund of GST paid in India, FAQ
150 .
4 Conditions when applying for refund of Input Tax Credit (ITC) under GST
151 .
Difference between types of goods and services and types of GST
152 .
4 types of Goods and Services in India for GST rate
153 .
Difference between IGST on International goods and IGST on domestic goods.
154 .
How is IGST calculated under Imports?
155 .
How is IGST rate on imports treated?
156 .
GST and e-Commerce Business, FAQ
157 .
Definition of E-Commerce under GST
158 .
TDS under GST, Frequently Asked Questions
159 .
Does Interest attract on GST Tax payment delay?
160 .
Mechanism of Payment of GST tax in India
161 .
Levy of late fee for GST Tax returns filing in India
162 .
Notice to GST return filing defaulters
163 .
When to file Annual Return of GST online?
164 .
Procedures to claim reduction in output tax liability of GST in India
165 .
Procedures to claim Input Tax Credit under GST in India
166 .
When to file first Return of GST tax in India?
167 .
GST Tax returns filing – Who, How and When?
168 .
How is time of supply accounted under GST Tax Calculation
169 .
Valuation of GST under special cases
170 .
Valuation of GST Taxable supply
171 .
When to pay GST for supply of services?
172 .
When to pay GST?
173 .
GST on short supplied goods and services by nature
174 .
Goods and services exempted to pay GST
175 .
Who has to pay GST?
176 .
GST Composition Levy

 
 
   
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