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GST Manual - A Comprehensive Book on GST Law

by G Seker & R S Balaji

GST Manual - A Comprehensive Book on GST Law

by G Seker & R S Balaji

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CONTENTS

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

CHAPTER I – PRELIMINARY

Sec.1 Short Title, extent and Commencement I.1
Sec.2 Definitions I.1

CHAPTER II – ADMINISTRATION

Sec.3 Office under this Act II.1
Sec.4 Appointment of Officers II.1
Sec.5 Power of Officers II.1
Sec.6 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. II.8

CHAPTER III – LEVY AND COLLECTION OF TAX

Sec.7 Scope of supply. III.1
Sec.8 Tax liability on composite and mixed supplies. III.2
Sec.9 Levy and collection. III.17
Sec.10 Composition levy. III.20
Sec.11 Power to grant exemption from tax. III.28
Sec.11A Power Not to recover Goods and Services Tax not levied or short levied as a result of general practice III.29

CHAPTER IV – TIME AND VALUE OF SUPPLY

Sec.12 Time of supply of goods. IV.1
Sec.13 Time of supply of services. IV.3
Sec.14 Change in rate of tax in respect of supply of goods or services. IV.7
Sec.15 Value of taxable supply. IV.7

CHAPTER V – INPUT TAX CREDIT

Sec.16 Eligibility and conditions for taking input tax credit. V.1
Sec.17 Apportionment of credit and blocked credits. V.12
Sec.18 Availability of credit in special circumstances. V.31
Sec.19 Taking input tax credit in respect of inputs and capital goods sent for job work. V.39
Sec.20 Manner of distribution of credit by Input Service Distributor. V.41
Sec.21 Manner of recovery of credit distributed in excess V.43

CHAPTER VI – REGISTRATION

Sec.22 Persons liable for registration. VI.1
Sec.23 Persons not liable for registration. VI.2
Sec.24 Compulsory registration in certain cases. VI.4
Sec.25 Procedure for registration. VI.6
Sec.26 Deemed registration. VI.18
Sec.27 Special provisions relating to casual taxable person and non–resident taxable person. VI.19
Sec.28 Amendment of registration. VI.21
Sec.29 Cancellation or suspension of registration. VI.23
Sec.30 Revocation of cancellation of registration VI.30

CHAPTER VII – TAX INVOICE, CREDIT AND DEBIT NOTES

Sec.31 Tax invoice. VII.1
Sec.31A Facility of digital payment to recipient VII.10
Sec.32 Prohibition of unauthorized collection of tax. VII.10
Sec.33 Amount of tax to be indicated in tax invoice and other documents. VII.10
Sec.34 Credit and debit notes. VII.10

CHAPTER VIII – ACCOUNTS AND RECORDS

Sec.35 Accounts and other records. VIII.1
Sec.36 Period of retention of accounts. VIII.5

CHAPTER IX – RETURNS

Sec.37 Furnishing details of outward supplies. IX.1
Sec.38 Communication of details of inward supplies and input tax credit IX.4
Sec.39 Furnishing of returns. IX.6
Sec.40 First return. IX.22
Sec.41 Availment of input tax credit IX.23
Sec.42 Matching, reversal and reclaim of input tax credit. [Omitted] IX.23
Sec.43 Matching, reversal and reclaim of reduction in output tax liability. [Omitted] IX.23
Sec.43A Procedure for furnishing return and availing input tax credit [Omitted] IX.23
Sec.44 Annual return IX.23
Sec.45 Final return IX.27
Sec.46 Notice to return defaulters IX.27
Sec.47 Levy of late fee. IX.27
Sec.48 Goods and services tax practitioners IX.29

CHAPTER X – PAYMENT OF TAX

Sec.49 Payment of tax, interest, penalty and other amounts. X.1
Sec.49A Utilisation of Input Tax Credit subject to certain conditions X.8
Sec.49B Order of utilization of input tax credit X.10
Sec.50 Interest on delayed payment of tax. X.10
Sec.51 Tax deduction at source. X.14
Sec.52 Collection of tax at source X.19
Sec.53 Transfer of input tax credit. X.23
Sec.53A Transfer of certain amounts X.23

CHAPTER XI – REFUNDS /h4>

Sec.54 Refund of tax. XI.1
Sec.55 Refund in certain cases. XI.72
Sec.56 Interest on delayed refunds. XI.78
Sec.57 Consumer Welfare Fund. XI.79
Sec.58 Utilisation of Fund. XI.79

CHAPTER XII – ASSESSMENT

Sec.59 Self–assessment. XII.1
Sec.60 Provisional assessment. XII.1
Sec.61 Scrutiny of returns. XII.3
Sec.62 Assessment of non–filers of returns. XII.3
Sec.63 Assessment of unregistered persons. XII.6
Sec.64 Summary assessment in certain special cases. XII.6

CHAPTER XIII – AUDIT

Sec.65 Audit by tax authorities. XIII.1
Sec.66 Special audit. XIII.2

CHAPTER XIV – INSPECTION, SEARCH, SEIZURE AND ARREST

Sec.67 Power of inspection, search and seizure. XIV.1
Sec.68 Inspection of goods in movement. XIV.5
Sec.69 Power to arrest. XIV.20
Sec.70 Power to summon persons to give evidence and produce documents XIV.20
Sec.71 Access to business premises. XIV.21
Sec.72 Officers to assist proper officers. XIV.22

CHAPTER XV – DEMANDS AND RECOVERY

Sec.73 Determination of tax, pertaining to the period upto FY 2023-24, not paid or short paid or erroneously refunded or ITC wrongly availed or utilised for any reason other than fraud or any willful misstatement or suppression of facts. XV.1
Sec.74 Determination of tax pertaining to the period upto FY 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts. XV.4
Sec.74A Determination of tax, not paid or short paid or erroneously refunded or ITC wrongly availed or utilised for any reason pertaining to FY 2024-25 onwards. XV.7
Sec.75 General provisions relating to determination of tax. XV.10
Sec.76 Tax collected but not paid to Government. XV.13
Sec.77 Tax wrongfully collected and paid to Central Government or State Government. XV.15
Sec.78 Initiation of recovery proceedings. XV.17
Sec.79 Recovery of tax XV.17
Sec.80 Payment of tax and other amount in instalments. XV.26
Sec.81 Transfer of property to be void in certain cases. XV.27
Sec.82 Tax to be first charge on property. XV.27
Sec.83 Provisional attachment to protect revenue in certain cases. XV.27
Sec.84 Continuation and validation of certain recovery proceedings. XV.28

CHAPTER XVI – LIABILITY TO PAY IN CERTAIN CASES

Sec.85 Liability in case of transfer of business. XVI.1
Sec.86 Liability of agent and principal. XVI.1
Sec.87 Liability in case of amalgamation or merger of companies. XVI.1
Sec.88 Liability in case of company in liquidation. XVI.2
Sec.89 Liability of directors of private company. XVI.2
Sec.90 Liability of partners of firm to pay tax. XVI.3
Sec.91 Liability of guardians, trustees, etc. XVI.3
Sec.92 Liability of Court of Wards, etc. XVI.3
Sec.93 Special provisions regarding liability to pay tax/interest/penalty in certain cases. XVI.4
Sec.94 Liability in other cases. XVI.5

CHAPTER XVII – ADVANCE RULING

Sec.95 Definitions. XVII.1
Sec.96 Authority for advance RulingXVII.1
Sec.97 Application for advance ruling. XVII.1
Sec.98 Procedure on receipt of application. XVII.2
Sec.99 Appellate Authority for Advance Ruling. XVII.4
Sec.100 Appeal to Appellate Authority. XVII.4
Sec.101 Orders of Appellate Authority. XVII.5
Sec.101A Constitution of National Appellate Authority for Advance Ruling XVII.5
Sec.101B Appeal to National Authority XVII.7
Sec.101C Order of National Appellate Authority XVII.8
Sec.102 Rectification of advance ruling. XVII.8
Sec.103 Applicability of advance ruling. XVII.9
Sec.104 Advance ruling to be void in certain circumstances. XVII.9
Sec.105 Powers of Authority and Appellate Authority. XVII.10
Sec.106 Procedure of Authority and Appellate Authority. XVII.10

CHAPTER XVIII – APPEALS AND REVISION

Sec.107 Appeals to Appellate Authority. XVIII.1
Sec.108 Powers of Revisional Authority. XVIII.7
Sec.109 Constitution of Appellate Tribunal and Benches thereof. XVIII.9
Sec.110 President and Members of Appellate Tribunal, their qualification,appointment, conditions of service, etc. XVIII.11
Sec.111 Procedure before Appellate Tribunal. XVIII.14
Sec.112 Appeals to Appellate Tribunal. XVIII.15
Sec.113 Orders of Appellate Tribunal. XVIII.20
Sec.114 Financial and administrative powers of President. XVIII.22
Sec.115 Interest on refund of amount paid for admission of appeal. XVIII.22
Sec.116 Appearance by authorised representative. XVIII.22
Sec.117 Appeal to High Court. XVIII.23
Sec.118 Appeal to Supreme Court. XVIII.24
Sec.119 Sums due to be paid notwithstanding appeal, etc. XVIII.27
Sec.120 Appeal not to be filed in certain cases. XVIII.27
Sec.121 Non appealable decisions and orders. XVIII.27

CHAPTER XIX – OFFENCES AND PENALTIES

Sec.122 Penalty for certain offences. XIX.1
Sec.122A Penalty for failure to register certain machines used in manufacture of goods as per special procedure XIX.4
Sec.123 Penalty for failure to furnish information return. XIX.4
Sec.124 Fine for failure to furnish statistics. XIX.4
Sec.125 General penalty. XIX.5
Sec.126 General disciplines related to penalty. XIX.5
Sec.127 Power to impose penalty in certain cases. XIX.6
Sec.128 Power to waive penalty or fee or both. XIX.6
Sec.128A Waiver of interest or penalty or both relating to demands raised section 73, for certain tax periods. XIX.6
Sec.129 Detention, seizure and release of goods and conveyances in transit. XIX.7
Sec.130 Confiscation of goods or conveyances and levy of penalty. XIX.9
Sec.131 Confiscation or penalty not to interfere with other punishments. XIX.10
Sec.132 Punishment for certain offences. XIX.10
Sec.133 Liability of officers and certain other persons.XIX.11
Sec.134 Cognizance of offences. XIX.12
Sec.135 Presumption of culpable mental state. XIX.12
Sec.136 Relevancy of statements under certain circumstances. XIX.12
Sec.137 Offences by companies. XIX.13
Sec.138 Compounding of offences. XIX.13

CHAPTER XX – TRANSITIONAL PROVISIONS

Sec.139 Migration of existing taxpayers. XX.1
Sec.140 Transitional arrangements for input tax credit. XX.1
Sec.141 Transitional provisions relating to job work. XX.9
Sec.142 Miscellaneous transitional provisions. XX.10

CHAPTER XXI – MISCELLANEOUS

Sec.143 Job work procedure. XXI.1
Sec.144 Presumption as to documents in certain cases. XXI.7
Sec.145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. XXI.8
Sec.146 Common Portal. XXI.8
Sec.147 Deemed exports. XX1.12
Sec.148 Special procedure for certain processes. XXI.13
Sec.149 Goods and services tax compliance rating. XXI.17
Sec.150 Obligation to furnish information return. XXI.17
Sec.151 Power to call information. XXI.18
Sec.152 Bar on disclosure of information. XXI.18
Sec.153 Taking assistance from an expert. XXI.18
Sec.154 Power to take samples. XXI.19
Sec.155 Burden of proof. XXI.19
Sec.156 Persons deemed to be public servants. XXI.19
Sec.157 Protection of action taken under this Act. XXI.19
Sec.158 Disclosure of information by a public servant. XXI.19
Sec.158A Consent based sharing of Information furnished by taxable person XXI.20
Sec.159 Publication of information in respect of persons in certain cases. XXI.22
Sec.160 Assessment proceedings, etc. not to be invalid on certain grounds. XXI.22
Sec.161 Rectification of errors apparent on the face of record. XXI.23
Sec.162 Bar on jurisdiction of civil courts. XXI.23
Sec.163 Levy of fee. XXI.23
Sec.164 Power of Government to make rules. XXI.23
Sec.165 Power to make regulations. XXI.24
Sec.166 Laying of rules, regulations and notifications. XXI.24
Sec.167 Delegation of powers. XXI.24
Sec.168 Power to issue instructions or directions. XXI.24
Sec.168A Power of Government to extend time limit in special circumstances XXI.27
Sec.169 Service of notice in certain circumstances. XXI.27
Sec.170 Rounding off of tax, etc. XXI.28
Sec.171 Anti–profiteering measure. XXI.28
Sec.172 Removal of difficulties. XXI.35
Sec.173 Amendment of Act 32 of 1994. XXI.35
Sec.174 Repeal and saving. XXI.35

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017

CHAPTER I – PRELIMINARY

Sec.1 Short title, extent and commencement. IGST.1
Sec.2 Definitions. IGST.1

CHAPTER II – ADMINISTRATION

Sec.3 Appointment of Officers IGST.6
Sec.4 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances IGST.6

CHAPTER III – LEVY AND COLLECTION OF TAX

Sec.5 Levy and collection. IGST.7
Sec.6 Power to grant exemption from tax IGST.8
Sec.6A Power Not to recover Goods and Services Tax not levied or short levied as a result of general practice IGST.11

CHAPTER IV – DETERMINATION OF NATURE OF SUPPLY

Sec.7 Inter–State supply IGST.11
Sec.8 Intra–State supply IGST.12
Sec.9 Supplies in territorial waters. IGST.13

CHAPTER V – PLACE OF SUPPLY OF GOODS OR SERVICES

Sec.10 Place of supply of goods other than supply of goods imported into, or exported from India IGST.13
Sec.11 Place of supply of goods imported into, or exported from India IGST.15
Sec.12 Place of supply of services where location of supplier and recipient is in India IGST.15
Sec.13 Place of supply of services where location of supplier or location of recipient is outside India IGST.26
Sec.14 Special provision for payment of tax by a supplier of online information and database access or retrieval services IGST.41
Sec.14A Special Provision for specified actionable claims supplied by a person located outside taxable territory IGST.42

CHAPTER VI – REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST

Sec.15 Refund of integrated tax paid on supply of goods to tourist leaving India. IGST.43

CHAPTER VII – ZERO RATED SUPPLY

Sec.16 Zero rated supply IGST.43

CHAPTER VIII – APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

Sec.17 Apportionment of tax and settlement of funds IGST.49
Sec.17A Transfer of certain amounts IGST.50
Sec.18 Transfer of input tax credit IGST.50
Sec.19 Tax wrongfully collected and paid to Central or State Government IGST.51

CHAPTER IX – MISCELLANEOUS

Sec.20 Application of provisions of Central Goods and Services Tax Act IGST.51
Sec.21 Import of services made on or after the appointed day IGST.54
Sec.22 Power to make rules IGST.54
Sec.23 Power to make regulation IGST.54
Sec.24 Laying of rules, regulations and notification IGST.55
Sec.25 Removal of difficulties IGST.55

THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

CHAPTER I – PRELIMINARY

Sec.1 Short title, extent and commencement. UTGST.1
Sec.2 Definitions. UTGST.1

CHAPTER II – ADMINISTRATION

Sec.3 Officers under this Act. UTGST.2
Sec.4 Authorisation of officers. UTGST.2
Sec.5 Powers of officers. UTGST.3
Sec.6 Authorisation of officers of central tax as proper officer in certain circumstances. UTGST.3

CHAPTER III – LEVY AND COLLECTION OF TAX

Sec.7 Levy and collection. UTGST.4
Sec.8 Power to grant exemption from tax. UTGST.5
Sec.8A Power Not to recover Goods and Services Tax not levied or short levied as a result of general practice UTGST.5

CHAPTER IV – PAYMENT OF TAX

Sec.9 Payment of tax. UTGST.6
Sec.9A Utilisation of Input Tax Credit UTGST.6
Sec.9B Order of utilisation of Input Tax Credit UTGST.6
Sec.10 Transfer of input tax credit. UTGST.7

CHAPTER V – INSPECTION, SEARCH, SEIZURE AND ARREST

Sec.11 .Officers required to assist proper officers. UTGST.7

CHAPTER VI – DEMANDS AND RECOVERY

Sec.12 Tax wrongfully collected and paid to Central Government or Union territory Government. UTGST.7
Sec.13 Recovery of tax. UTGST.8

CHAPTER VII – ADVANCE RULING

Sec.14 Definitions. UTGST.8
Sec.15 Constitution of Authority for Advance Ruling. UTGST.8
Sec.16 Constitution of Appellate Authority for Advance Ruling. UTGST.9

CHAPTER VIII – TRANSITIONAL PROVISIONS

Sec.17 Migration of existing tax payers. UTGST.9
Sec.18 Transitional arrangements for input tax credit. UTGST.10
Sec.19 Transitional provisions relating to job work. UTGST.12
Sec.20 Miscellaneous transitional provisions. UTGST.13

CHAPTER IX – MISCELLANEOUS

Sec.21 Application of provisions of Central Goods and Services Tax Act. UTGST.17
Sec.22 Power to make rules. UTGST.18
Sec.23 General power to make regulations. UTGST.19
Sec.24 Laying of rules, regulations and notifications. UTGST.19
Sec.25 Power to issue instructions or directions. UTGST.19
Sec.26 Removal of difficulties. UTGST.19

THE GOODS AND SERVICES TAX(COMPENSATION TO STATES) ACT, 2017

Sec.1 Preliminary Comp.1
Sec.2 Definitions. Comp.1
Sec.3 Projected growth rate Comp.2
Sec.4 Base year Comp.2
Sec.5 Base year revenue Comp.2
Sec.6 Projected revenue for any year Comp.4
Sec.7 Calculation and release of compensation Comp.4
Sec.8 Levy and collection of cess Comp.6
Sec.8A Power Not to recover Cess not levied or short levied as a result of general Practice Comp.7
Sec.9 Returns, payments and refunds Comp.7
Sec.10 Crediting proceeds of cess to Fund Comp.8
Sec.11 Other provisions relating to cess Comp.9
Sec.12 Power to make rules Comp.10
Sec.13 Laying of rules before Parliament Comp.11
Sec.14 Power to remove difficulties Comp.11

GOODS

A1 Rate of Tax with Schedule – Goods A.1 – A.72
A2 Nil Rate of Tax – Goods A.73 – A.90
A3 Tax Payable on Reverse Charge Basis – Goods A.91 – A.92
A4 No Refund Cases for unutilised – ITC A.93 – A.96

SERVICES

About the Author

G Seker & R S Balaji

G Seker & R S Balaji

CA

G. Sekar is a Chartered Accountant in practice for the last 35 years.
Founder and Faculty of Direct Taxation in Shree Guru Kripa's Institute of Management, an Institution providing education for all
levels and all subjects of the Chartered Accountancy Courses and has trained many finance professionals.
Member Central Council of ICAI 2013-16, 2016-19 & 2019-22.
Chairman Direct Taxes Committee of ICAI - 2014.
Chairman Auditing And Assurance Standards Board of ICAI 2019 & 2020.
Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincing communication style.
1. Commerce Graduate, Gold Medalist & Rank Holder from Madurai Kamaraj University.
2. Member of Expert Study Group Committee, CBDT, New Delhi, to study the Direct Tax Code Bill in 2006.
3. Recipient of Special Award from the Income Tax Department in 2011, during their 150 years of Income Tax in India Celebrations, for his contribution
and service to the Income Tax Department.
4. Speaker on Budget, Direct and Indirect Taxation in Doordarshan & other Television Channels & Print Media Programmes.
5. Board Member, Airports Authority of India (2019-22).
6. Member of Consultative Advisory Group (CAG) of IFAC-2017-19, International Accounting Education Standards Board (IAESB). It is worthy to note
that he is the First Indian to be part of the CAG.
7. Faculty Member of The Institute of Chartered Accountants of India and its Branches, and other Professional and Management Institutions,
for CA Intermediate/IPCC and CA Final Level, for the subjects Income Tax, Service Tax, VAT, Direct Tax Law, etc.
8. Author of Professional Books for Finance and Legal Professionals, Corporate Taxpayers, Banks, Officials of Income Tax Department, etc.
(a) Handbook on Direct Taxes (Recommended for IRS Trainees at NADT)
(b) Professional Manual on Accounting Standards
(c) Practical Guide on TDS and TCS  (Approved Book for ITOs)
(d) Professional Guide to Tax Audit
(e) Personal Income Tax  A Simplified Approach
(f) Professional Guide to CARO 2016
(g) A Professional Guide to Income Computation & Disclosure Standards (ICDS)
(h) Handbook for The Insolvency and Bankruptcy Code, 2016
(i) Author of Special Series GST Books for Professionals GST Manual, GST Self Learning, GST Ready Reckoner
(j) Company Law Ready Reckoner
(k) Practitioner's Manual on Direct Taxes Vivad Se Vishwas Act, 2020
(l) Professional's Handbook on Faceless Assessment
9. Author of Books for CA Students Authored about 27 Books covering the entire curriculum of CA Course. Shree Guru Kripa's Institute of Management
is the First and Only Educational Institution in India to accomplish this feat

R.S. Balaji, is a Praccing Chartered Accountant, specializing in the area of Audit & Assurance and Indirect Taxa on.
Bachelor of Commerce from University of Madras.Co–opted Member, Auding Assurance Standards Board of ICAI [2019–20 & 2020-21]
Member, Academic Council of Sri Sankara Arts & Science College, Kanchipuram
Faculty Member of ICAI and its Branches for CA Inter & CA Final for the subjects Advanced Auding & Professional Ethics and Indirect Taxaon.

• Regular Speaker on Standards on Auding & GST at ICAI and its branches & various other Professional forum.

• Secured College First & Awarded as Best Outgoing Student of the College.

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A5 Rate of Tax – Services A.97 – A.112
A6 Exempted Services A.113 – A.144
A7 Tax Payable on Reverse Charge Basis – Services A.145 – A.152
A8 Compensation Cess Rates A.153 – A.162