GST Made Simple with FAQs

Division I

BASIC CONCEPTS OF GOODS & SERVICES TAX

Chapter 1      Introduction & Constitutional Validity to GST in India

Chapter 2      Basic Concepts of Goods and Services Tax

Chapter 3      Composition Scheme

Chapter 4      Classification of Goods and Services

Chapter 5      Exemptions

Chapter 6      Time of Supply

Chapter 7      Place of Supply Provision

Division II

VALUATION & INPUT TAX CREDIT

Chapter 8      Valuation of Goods and Services

Chapter 9      Input Tax Credit and Input Service Distributor

Chapter 10    Electronic Commerce

Division III

PROCEDURAL ASPECTS UNDER GST

Chapter 11    Registration

Chapter 12    Tax Invoices, Credit and Debit Notes

Chapter 13    Accounts & Records

Chapter 14    Returns

Chapter 15    Payment of Tax

Chapter 16    Refund

Chapter 17    Exports & Supplies to Special Economic Zone

Chapter 18    Job Work

Chapter 19    Assessment

Chapter 20    Audit

Division IV

INSPECTION, SEARCH, SEIZURE, ARREST,
DEMAND & RECOVERY AND ALLIED PROVISIONS

Chapter 21    Inspection, Search, Seizure and Arrest

Chapter 22    Demands and Recovery

Division V

ADVANCE RULING, APPEALS AND REVISIONS,
OFFENCES AND PENALTIES

Chapter 23    Advance Ruling

Chapter 24    Appeals and Revision

Chapter 25    Offences and Penalties

Division VI

MISCELLANEOUS PROVISIONS

Chapter 26    Transitional Provisions

Division VII

ACTS & RULES

Chapter 1      The Central Goods and Services Tax Act, 2017

Chapter 2      Central Goods and Services Tax Rules, 2017

Chapter 3      The Integrated Goods and Services Tax Act, 2017

Chapter 4      The Integrated Goods and Services Tax Rules, 2017

Chapter 5      The Union Territory Goods and Services Tax Act, 2017

Chapter 6      The Goods and Services Tax (Compensation to States) Act, 2017

Chapter 7      Goods and Services Tax Compensation Cess Rules, 2017

Division VIII

RATES

Consolidated Table of Rates of Taxes