GST Acts, Rules and Rates

GST Publications

2021

• Handbook on Refunds under GST
• Practical FAQs on Input Tax Credit
• Technical Guide on GST Audit

2020

• Handbook on Finalisation of Accounts with GST perspective-23-12-2020
• Handbook on Liability to Pay in Certain Cases under GST-23-12-2020
• Handbook on Returns and Payments under GST-23-12-2020
• Practical FAQ's under GST-23-12-2020
• Handbook on Accounts and Records under GST - 23rd August, 2020
• Handbook on Composition Scheme under GST - 23rd August, 2020
• Handbook on Foreign Trade Policy - Incentives Schemes & Related FAQ - 23rd August, 2020
• Handbook on Input Service Distributor under GST - 23rd August, 2020
• Handbook on Show Cause Notice - Approach and Reply under GST - 23rd August, 2020
• Handbook on TCS under GST - 23rd August, 2020
• Background material on GST - (30 July, 2020 )
  • Volume-I
  • Volume-II
• Compliances of GST in Banking Sector (28-7-2020)
• Handbook on Registration under GST
• Handbook on E-way Bill under GST
• Handbook on Annual Return under GST
• Handbook on Job Work under GST
• Handbook on Refund under GST
• Handbook on TDS provision under GST
• Handbook on Interest, Late Fee and Penalties under GST
• Handbook on Advance Ruling under GST
• Handbook on Reverse Charge under GST
• Handbook on Casual Taxable Person under GST
• Handbook on Invoicing under GST
• Guide to CA Certificates in GST
• Handbook on Exempted Supplies under GST – 11.02.2020

Upto 2019

• Bare Law on GST Acts and Rules–October 2019 (11.11.2019)
• Handbook on GST Annual return (30.05.2019)
  (Press Release-Clarifications on filing of Annual Return-04.06.2019)
• Compliances of GST in Banking Sector (14.05.2019)
• BGM on training programme for Government officials (11.02.2019)
• E-publication on E-way Bill Under GST (11/02/2019)
• E-publication on Supplies by/to Government under GST
• Background Material on GST Law for Commerce Students
• E-publication on Refund under GST (31.12.2018)
• FAQs on Form GSTR-9C
• FAQs on Form GSTR-9 - Annual Return (26.11.2018)
• GST on Traders (12.10.2018)
• FAQs & MCQs on GST (12.09.2018)
• E-Handbook on Classification under GST (30.07.2018)
• E-Handbook on Job work under GST-June, 2018
• E-Handbook on GST Amendments (08.06.2018)
• Background Material on Exempted Services under GST (03.01.2018)
• Hand Book on GST for Service Providers (31.10.17)
• Booklet on-Seamless Credit - language edited (17.10.17)
• Simplified GST Guide for Manufacturer (25.08.17)
• Study Paper on Taxation of E-Commerce under GST (02.08.2017)
• E-Book on How to Get Registered under GST (01.08.17)
• The Constitution(One Hundred and First Amendment) Act, 2016 (21.09.16)..
• Impact of GST on Jammu & Kashmir Taxation System — Study Report (20.01.16)
• GST A Boon for Indian Economy - Concepts & Benefits (English & Hindi) (26.08.15)...
• Discussion Paper on Key Transitional Issues in Proposed GST Regime

Articles

2019-20

• RCM on Renting of Motor Vehicle - 5th Feb, 2020
• Refund under IDS_Analytical Article - 5th Feb, 2020
• Restriction on availment of ITC - 5th Feb, 2020
• Salient features of E way Bill - 5th Feb, 2020
• Exports with payment of IGST - Compcess refund
• Taxable event in GST updated - 09th December, 2019
• Real Estate Industry - 02nd May, 2019

2018-19

• Determination and apportionment of input tax credit in respect of capital goods (10.12.2018)
• Note on Financial year in GSTR 9 & 9C (10.12.2018)
• FAQs on Form GSTR-9C (05.12.2018)
• Structure of GSTIN" in 2018-19 (03.12.2018)
• Effect of retention of Article 366(29A) in the Constitution after GST (28.11.2018)
• FAQs on Form GSTR-9 - Annual Return (26.11.2018)
• Tax Deduction at Source (TDS) under GST (12.11.2018)
• Article on analysis on Form-9 (01.11.2018)
• Article on analysis on Form-9A (01.11.2018)
• GST on Traders (12.10.2018)
• GST fermenting grounds for litigation" dated 17th September, 2018 (18.09.2018)
• Article on Input Tax Credit Review Audit-GST (04.09.2018)
• Taxable event in GST - Supply - 31st August, 2018
• Offences and Penalty provisions under GST – 29.08.2018
• Non Profit Making Entities - A GST Point of View(21.08.2018)
• Article on Levy of GST on Liquidated Damages (16.08.2018)
• Types of Reviews or Audit in GST (16.08.2018)
• Inspection, Search & Seizure including Jurisdictional aspect (16.08.2018)
• Article on E-way Bill-A Critical Analysis (16.07.2018)
• Impact of GST on Free Supplies and Free Samples (04.07.2018)
• Applicability of GST on trading of TDR (18.06.2018)
• Special Audit in the area of Excess credits (18.06.2018)
• Article on Automobile sector (18.05.2018)
• Issues relating to supplies to SEZ" (10.05.2018)
• Issues in GST on Banking Sector (07.03.2018)
• Advance Ruling (06.03.2018)
• Refund Process under GST (12.02.2018)
• Goods An analysis (16.04.2018)
• GST Audit – Some basics (28.03.2018)
• Impact of GST on Textile and Apparels (14.03.2018)
• Payments under GST (27.02.2018)

2017-18

• COMPOSITION LEVY Under GST (30.01.2018)
• GST on Employee Transactions (03.01.2018)
• Surrendering Trade Name- Key to Concession under GST (2.12.2017)
• A Look at GST Through the Lenses of MSMEs (30.11.2017)
• Availability of Refund to Textile Sector (25.10.2017)
• Double levy of tax on a single transaction – Yes or No!! (16.09.2017)
• Transitional issues on Job-work (01.09.2017)
• GST on Imported Goods (01.09.2017)
• Input Service Distributor and Concept of Cross Charge (03.08.2017)
• Article on Reverse Charge (28.07.2017)
• Impact of GST on Automobile Dealers Industry (24.07.2017)
• Job Work under GST from perspective of Engineering and Automobile manufacturers (12.07.2017)
• Impact of GST on Construction and Real Estate (06.07.2017)
• GST Impact on Automobiles Industry (06.07.2017)
• Services by a Chartered Accountant under GST regime (31.05.2017)
• Article on applicability of tax on services provided before June 30, 2017 (27.06.2017)
• Impact of GST on Pharmaceutical Industry (24.06.2017)
• GST Impact in MSME Sector (21.06.2017)
• Implications of the GST for the States, ULBs and the PRIs (21.06.2017)
• ITs not easy – Travails of the Sector (21.06.2017)
• Common Errors while transitioning into GST (21.06.2017)
• Bird Eye View of GST Act(21.06.2017)
• Refunds under GST (02.05.2017)
• Transitional Provisions related to Stock in hand under GST (02.05.2017)
• Valuation under GST-Article (02.05.2017)
• Anti Profiteering (02.05.2017)
• Apportionment of Input Tax Credit (02.05.2017)
• Electronic Way Bill (02.05.2017)
• GST Impact Assessment-A Necessity (02.05.2017)
• GST issues in Real Estate Sector (02.05.2017)
• Impact of GST on BPO and KPO (02.05.2017)
• Impact of GST on Hotel Industry (02.05.2017)
• Issues in GST on Banking Sector (02.05.2017)
• Matching Concept in GST (02.05.2017)
• Impact of GST on Tourism Sector (28.04.2017)
• Input Tax Credit under GST Regime (21.04.2017)
• Opportunities for tax professional in GST (21.04.2017)
• GST – Impact on Textiles & Apparels (10.04.2017)
• Comparative provision in Maharastra VAT and Model GST Law (24.03.2017)
• Marble and Granite Industry: Issues in the implementation of Goods and Services Tax (21.03.2017)
• GST Impact Study Program (06.03.2017)

Legal Update on GST

• Legal Update 4
• Legal Update 3
• Legal Update 2
• Legal Update 1

GST Topic wise BGM, FAQs, & PPT

• Constitution GST Amendment Act
• CHAPTER I: PRELIMINARY
• CHAPTER II: ADMINISTRATION
• CHAPTER III: LEVY AND COLLECTION OF TAX
• CHAPTER IV: TIME AND VALUE OF SUPPLY
• CHAPTER V: INPUT TAX CREDIT
• CHAPTER VI: REGISTRATION
• CHAPTER VII: TAX INVOICE, CREDIT AND DEBIT NOTES
• CHAPTER VIII: ACCOUNTS AND RECORDS
• CHAPTER IX: RETURNS
• CHAPTER IX-A: NEW RETURN FORMS
• CHAPTER X: PAYMENT OF TAX
• CHAPTER XI: REFUNDS
• CHAPTER XII: ASSESSMENT
• CHAPTER XIII: AUDIT
• CHAPTER XIV: INSPECTION, SEARCH, SEIZURE AND ARREST
• CHAPTER XV: DEMANDS AND RECOVERY
• CHAPTER XVI: LIABILITY TO PAY IN CERTAIN CASES
• CHAPTER XVII: ADVANCE RULING
• CHAPTER XVIII: APPEALS AND REVISION
• CHAPTER XIX: OFFENCES AND PENALTIES
• CHAPTER XX: TRANSITIONAL PROVISIONS
• CHAPTER XXI: MISCELLANEOUS
• E-way Bill
• IGST : Place of Supply
• IGST - Other than place of Supply
• Union Territory Goods and Service Tax Act
• Compensation to States Act

E-Newsletter on GST

(Hard copy will not be available)

• 2021
• 2020
• 2019
• 2018
• 2017

GST Updates

• 2021
• 2020
• 2019
• 2018
• 2017

Suggestions from ICAI on:

• Suggestions on GST Annual return form
• Suggestions on GST draft proposed return formats
• ICAI submitted its 217 suggestions on GST on 8th Nov, 2017
• Suggestions on GST Implementation Issues - 17.08.2017
• Suggestions on GST Implementation Issues - 28.09.2017
• Suggestions on draft GST Rules submitted as on 29th May 2017
• Suggestions on GST Act(s)–Part I submitted on 5th June 2017
• Suggestions on GST implementation issues

Course/Programme on GST

Certificate Course on GST

Programme/Seminars on GST

Important GST Links

• GSTP Exam Registration
• GST Awareness Portal of CBEC
• GST to Migration
• GST Helpdesk

GST-Series of Live Webcasts