A Comprehensive Guide to the GST Practiotioner's Examination ( with MCQs )

by CA Kamal Garg

About the Author	iii
Preface to the Fourth Edition	iv
Detailed Contents	x
Provisions Relating to a Goods and Services Tax Practitioner	xxxiii
Examination of Goods and Services Tax Practitioner	xxxvi
Abbreviations used in this book	xxxix
Sections and Rules � At a Glance	xli
Forms Prescribed under CGST	lxi

1. Preliminary -Chapter I (Sections 1 to 2)	3
2. Administration � Chapter II (Sections 3 to 6 of the CGST Act, 2017)	56
3. Levy and Collection of Tax � Chapter III (Sections 7 to 11A)	60
4. Time and Value of Supply � Chapter IV (Sections 12 to 15)	85
5. Input Tax Credit � Chapter V (Sections 16 to 21)	98
6. Registration � Chapter VI (Sections 22 to 30)	117
7. Tax Invoice, Debit and Credit Notes � Chapter VII (Sections 31 to 34)	134
8. Accounts and Records � Chapter VIII (Sections 35 to 36)	144
9. Returns � Chapter IX (Sections 37 to 48)	148
10. Payment of Tax � Chapter X (Sections 49 to 53A)	162
11. Refunds � Chapter XI (Sections 54 to 58)	178
12. Assessment � Chapter XII (Sections 59 to 64)	187
13. Audit � Chapter XIII (Sections 65 to 66)	193
14. Inspection, Search, Seizure and Arrest � Chapter XIV (Sections 67 to 72)	198
15. Demands and Recovery � Chapter XV (Sections 73 to 84)	204
16. Liability to pay in Certain Cases � Chapter XVI (Sections 85 to 94)	224
17. Advance Ruling � Chapter XVII (Sections 95 to 106)	234
18. Appeals and Revision � Chapter XVIII (Sections 107 to 121)	245
19. Offences and Penalties � Chapter XIX (Sections 122 to 138)	272
20. Transitional Provisions � Chapter XX (Sections 139 to 142)	293
21. Miscellaneous � Chapter XXI (Sections 143 to 174)	304

1. Preliminary� Chapter I (Rules 1 & 2)	325
2. Composition (Levy) � Chapter II (Rules 3 to 7)	326
3. Registration � Chapter III (Rules 8 to 26)	338
4. Determination of Value of Supply � Chapter IV (Rules 27 to 35)	374
5. Input Tax Credit � Chapter V (Rules 36 to 45)	385
6. Tax Invoice, Credit and Debit Notes � Chapter VI (Rules 46 to 55A)	409
7. Accounts and Records � Chapter VII (Rules 56 to 58)	427
8. Returns � Chapter VIII (Rules 59 to 84)	432
9. Payment of Tax � Chapter IX (Rules 85 to 88D)	458
10. Refund � Chapter XX (Rules 89 to 97A)	470
11. Assessment and Audit � Chapter XI (Rules 98 to 102)	494
12. Advance Ruling � Chapter XII (Rules 103 to 107A)	503
13. Appeals and Revision � Chapter XIII (Rules 108 to 116)	506
14. Transitional Provisions � Chapter XIV (Rules 117 to 121)	518
15. Anti-Profiteering � Chapter XV (Rules 122 to 137)	523
16. E-Way Rules � Chapter XVI (Rules 138 to 138F)	530
17. Inspection, Search and Seizure � Chapter XVII (Rules 139 to 141)	548
18. Demands and Recovery � Chapter XVIII (Rules 142 to 161)	552
19. Offences and Penalties � Chapter XIX (Rules 162 to 164)	570

1. Preliminary � Chapter I (Sections 1 to 2)	579
2. Administration � Chapter II (Sections 3 to 4)	588
3. Levy and Collection of Tax � Chapter III (Sections 5 to 6A)	589
4. Determination of Nature of Supply � Chapter IV (Sections 7 to 9)	594
5. Place of Supply of Goods or Service or Both � Chapter V (Sections 10 to 14A)	599
6. Refund of Integrated Tax to International Tourist � Chapter VI (Sections 15)	614
7. Zero Rated Supply � Chapter VII (Sections 16)	615
8. Apportionment of Tax and Settlement of Funds � Chapter VIII (Sections 17 to 19)	617
9. Miscellaneous Chapter IX (Sections 20 to 25)	621
Section B: The Integrated Goods and Services Tax Rules, 2017	629

State Goods and Services Tax Act, 2017

643

1. Preliminary�Chapter I (Sections 1 & 2)	649
2. Administration�Chapter II (Sections 3 & 6)	652
3. Levy and Collection of Tax�Chapter III (Sections 7 & 8A)	655
4. Payment of Tax�Chapter IV (Sections 9 & 10)	660
5. Inspection, Search, Seizure and Arrest�Chapter V (Section 11)	662
6. Demands and Recovery�Chapter VI (Sections 12 & 13)	663
7. Advance Ruling�Chapter VII (Sections 14 & 16)	665
8. Transitional Provisions�Chapter VIII (Sections 17 & 20)	667
9. Miscellaneous�Chapter IX (Sections 21 & 26)	675