GST CASE DIGEST IN TWO VOLUMES -OCTOBER 2022 BY CA RAJAT MOHAN
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Chapter I Preliminary 1. Short title, extent and commencement 2. Definitions (1) “actionable claim” (2) “address of delivery” (3) “address on record” (4) “adjudicating authority” (5) “agent” (6) “aggregate turnover” (7) “agriculturist” (8) “Appellate Authority” (9) “Appellate Tribunal” (10) “appointed day” (11) “assessment” (12) “associated enterprises” (13) “audit” (14) “authorised bank” (15) “authorised representative” (16) “Board” (17) “business” (18) * * * (19) “capital goods” (20) “casual taxable person” (21) “central tax” (22) “cess” (23) “chartered accountant” (24) “Commissioner” (25) “Commissioner in the Board” (26) “common portal” (27) “common working days” (28) “company secretary” (29) “competent authority” (30) “composite supply” (31) “consideration” (32) “continuous supply of goods” (33) “continuous supply of services” (34) “conveyance” (35) “cost accountant” (36) “Council” (37) “credit note” (38) “debit note” (39) “deemed exports” (40) “designated authority” (41) “document” (42) “drawback” (43) “electronic cash ledger” (44) “electronic commerce” (45) “electronic commerce operator” (46) “electronic credit ledger” (47) “exempt supply” (48) “existing law” (49) “family” (50) “fixed establishment” (51) “Fund” (52) “goods” (53) “Government” (54) “Goods and Services Tax (Compensation to States) Act” (55) “goods and services tax practitioner” (56) “India” (57) “Integrated Goods and Services Tax Act” (58) “integrated tax” (59) “input” (60) “input service” (61) “Input Service Distributor” (62) “input tax” (63) “input tax credit” (64) “intra-State supply of goods” (65) “intra-State supply of services” (66) “invoice” or “tax invoice” (67) “inward supply” (68) “job work” (69) “local authority” (70) “location of the recipient of services” (71) “location of the supplier of services” (72) “manufacture” (73) “market value” (74) “mixed supply” (75) “money” (76) “motor vehicle” (77) “non-resident taxable person” (78) “non-taxable supply” (79) “non-taxable territory” (80) “notification” (81) “other territory” (82) “output tax” (83) “outward supply” (84) “person” (85) “place of business” (86) “place of supply” (87) “prescribed” (88) “principal” (89) “principal place of business” (90) “principal supply” (91) “proper officer” (92) “quarter” (93) “recipient” (94) “registered person” (95) “regulations” (96) “removal” (97) “return” (98) “reverse charge” (99) “Revisional Authority” (100) “Schedule” (101) “securities” (102) “services” (103) “State” (104) “State tax” (105) “supplier” (106) “tax period” (107) “taxable person” (108) “taxable supply” (109) “taxable territory” (110) “telecommunication service” (111) “the State Goods and Services Tax Act” (112) “turnover in State” or “turnover in Union territory” (113) “usual place of residence” (114) “Union territory” (115) “Union territory tax” (116) “Union Territory Goods and Services Tax Act” (117) “valid return” (118) “voucher” (119) “works contract” (120) words and expressions (121) * * * Chapter II Administration 3. Officers under this Act 4. Appointment of officers 5. Powers of officers 6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances Chapter III Levy and Collection of Tax 7. Scope of supply 8. Tax liability on composite and mixed supplies 9. Levy and collection 10. Composition levy 11. Power to grant exemption from tax 478 Chapter IV Time and Value of Supply 12. Time of supply of goods 13. Time of supply of services 14. Change in rate of tax in respect of supply of goods or services 15. Value of taxable supply Chapter V Input Tax Credit 16. Eligibility and conditions for taking input tax credit 17. Apportionment of credit and blocked credits 18. Availability of credit in special circumstances 19. Taking input tax credit in respect of inputs and capital goods sent for job-work 20. Manner of distribution of credit by Input Service Distributor 21. Manner of recovery of credit distributed in excess Chapter VI Registration 22. Persons liable for registration 23. Persons not liable for registration 24. Compulsory registration in certain cases 25. Procedure for registration 26. Deemed registration 27. Special provisions relating to casual taxable person and non-resident taxable person 28. Amendment of registration 29. Cancellation or suspension of registration 30. Revocation of cancellation of registration Chapter VII Tax Invoice, Credit and Debit Notes 31. Tax invoice 31A. Facility of digital payment to recipient 32. Prohibition of unauthorised collection of tax 33. Amount of tax to be indicated in tax invoice and other documents 34. Credit and debit notes Chapter VIII Accounts and Records 35. Accounts and other records 36. Period of retention of accounts Chapter IX Returns 37. Furnishing details of outward supplies 38. Furnishing details of inward supplies 39. Furnishing of returns 40. First return 41. Claim of input tax credit and provisional acceptance thereof 42. Matching, reversal and reclaim of input tax credit 43. Matching, reversal and reclaim of reduction in output tax liability 43A. Procedure for furnishing return and availing input tax credit 44. Annual return 45. Final return 46. Notice to return defaulters 47. Levy of late fee 48. Goods and services tax practitioners Chapter X Payment of Tax 49. Payment of tax, interest, penalty and other amounts 49A. Utilisation of input tax credit subject to certain conditions 49B. Order of utilisation of input tax credit 50. Interest on delayed payment of tax 51. Tax deduction at source 52. Collection of tax at source 53. Transfer of input tax credit 53A. Transfer of certain amounts Chapter XI Refunds 54. Refund of tax 55. Refund in certain cases 56. Interest on delayed refunds 57. Consumer Welfare Fund 58. Utilisation of Fund Chapter XII Assessment 59. Self-assessment 60. Provisional assessment 61. Scrutiny of returns 62. Assessment of non-filers of returns 63. Assessment of unregistered persons 64. Summary assessment in certain special cases Chapter XIII Audit 65. Audit by tax authorities 66.<
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