Complete Guide To GST Law In India

This complete Guide to GST Law in India is written by the officials of the CBEC and National Academy of Customs, Indirect Taxes, & Narcotics (NACIN) so as to educate lay persons of the intricacies of GST law. The Guide is written in a simple and easy to understand format. It deals with all the important aspects of GST.


1. Registration under GST Law

2. Cancellation of Registration in GST

3. The Meaning and Scope of Supply

4. Composite Supply and Mixed Supply

5. Time of Supply in GST

6. GST on advances received for future supplies

7. Concept of Aggregate Turnover in GST

8. Non-resident taxable person in GST

9. Casual taxable person in GST

10. Input Service Distributor in GST

11. Composition Levy Scheme in GST

12. Reverse Charge Mechanism in GST

13. Tax Invoice and other such instruments in GST

14. Accounts and Records in GST

15. Credit Note in GST

16. Debit Note in GST

17. Electronic Cash/Credit Ledgers and Liability Register in GST

18. Electronic Way Bill in GST

19. Input Tax Credit Mechanism in GST

20. Transition Provisions under GST

21. Integrated Goods and Services Tax Act

22. Compensation cess in GST

23. Imports in GST Regime

24. Zero Rating of Supplies in GST

25. Deemed Exports in GST

26. Pure Agent Concept in GST

27. Job Work under GST

28. Works Contract in GST

29. Valuation in GST

30. Margin Scheme in GST

31. Provisional Assessment in GST

32. Returns in GST

33. Statement of Outward Supplies (GSTR-1) in GST

34. Refunds under GST

35. Refund of Integrated Tax paid on account of zero rated supplies

36. Refund of unutilised Input Tax Credit (ITC)

37. Advance Ruling Mechanism in GST

38. Goods Transport Agency in GST

39. GST on Charitable and Religious Trusts

40. GST on Education Services

41. GST on Co-operative Housing Societies

42. Online Information Data Base Access and Retrieval (OIDAR) Services in GST

43. GST Practitioners

44. National Anti-Profiteering Authority in GST

45. Benefits of Goods and Services Tax (GST)

46. Special Audit in GST

47. TDS Mechanism under GST

48. TCS Mechanism under GST

49. Inspection, Search, Seizure and Arrest

50. Appeals and Review Mechanism under GST

51. Recovery of Tax

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