Library / Goods and Services Tax: The Professional's Master Guide

Index

References are to page numbers. Where a subject is discussed on many pages, the main discussions are listed. Unless stated otherwise, section numbers are those of the CGST Act, 2017 and rule numbers those of the CGST Rules, 2017. See also the Contents, the List of Illustrations, Appendix A (Section Map) and Appendix N (HSN and SAC).

A

Actionable claims 16, 30-31, 36, 42-43, 158

Advance ruling 19-21, 56, 197-199

Advances received, time of supply 26, 64-65, 68, 127, 135, 211

Aggregate turnover 32-33, 55, 59-60, 121, 130

Annual return (GSTR-9) and GSTR-9C 97, 118, 139, 214-215, 255-256

Anti-profiteering (section 171) 16, 24, 178, 207, 209

Appeals to Appellate Authority (section 107) 20, 198, 200-203, 217

Appellate Tribunal (GSTAT) 16, 23, 28, 200-201, 207, 254

Arrest (section 69) 193-196

Assessment 178-181, 184-185, 216

Audit by department (section 65) 178, 182-183, 185, 216

B

Banking and financial services 65, 68, 71, 105, 107, 160, 162

Bill of supply 59, 63, 127, 129, 259, 261

Bill-to-ship-to supplies 77, 81-82, 95, 132, 248-249

Blocked credits (section 17(5)) 27, 100, 103-104, 163, 212, 220

C

Capital goods 35, 60, 93, 107-109, 175

Casual taxable person 50, 59, 121, 123, 167, 250

Classification (HSN and SAC) 21, 30, 55-58, 126

Compensation cess 16-17, 23, 26, 29, 33, 69

Composite and mixed supply 19, 42, 46-49, 101

Composition scheme (section 10) 37, 59-61, 63, 261-262

Consideration 30-32, 37, 39, 44, 70

Constitutional provisions 17-19, 22

Construction and works contracts 24, 48-49, 101, 103, 153-154

Continuous supply 65, 126

Corporate guarantee (rule 28(2)) 71, 75, 164-165, 177, 244-245

Credit notes and debit notes (section 34) 28, 70, 109-110, 126, 128-129

Cross charge between distinct persons 33, 40, 74, 113, 164, 244, 246

CSR expenditure, ITC 69, 102, 104, 170, 241-243

D

Deemed exports 64, 88, 91-92, 144

Delivery challan 112, 127, 131-132, 135, 180

Demand: section 73 117, 183-184, 186-189

Demand: section 74 103-104, 186-190

Demand: section 74A 16, 186-187, 189, 216, 252, 254

Directors, services by 50, 163-165, 244-246

Discounts 27-29, 70, 110, 129, 255

Distinct persons 33-34, 36, 38, 122, 198, 238

DRC-01A and DRC-01 187-188, 192, 216

DRC-03 voluntary payment 118, 142-143, 151, 181, 233, 256

E

E-commerce operators 50, 53, 59, 143, 156-157, 159

E-invoicing 130-131, 134, 174, 176-177, 213

E-way bill 12, 130-131, 134, 180, 195, 248

Electronic cash and credit ledgers 51, 117, 141-142, 156, 210-211

Employees, supplies to and by 40, 44-45, 74, 163-165

Exempt supply 25, 54, 105-107, 110, 223

Exemptions (section 11) 20-22, 36, 38, 50, 53

Export of goods 36, 89, 144, 147

Export of services 32, 85, 89, 92, 144, 174, 226

F

Finance Act, 2025 amendments 16, 26-27, 29, 42, 66, 155

Finance Act, 2026 amendments 16, 20, 27-29, 58, 84

Fraud and suppression 103, 186-188, 190, 252-253

Free samples and gifts 40, 43, 67, 102-104, 163

G

Goods transport agency (GTA) 50, 52, 167, 183, 220, 250-251

Grants, donations and sponsorship 44, 169-171, 202, 241-242

GST 2.0 rate rationalisation 23-24, 56, 166, 179, 207, 229

GST Council 15, 17-19, 21-23

GSTR-1 and GSTR-1A 28, 81, 116, 137-138, 180, 213

GSTR-2B 94, 97, 115-116, 118, 213, 217

GSTR-3B 95, 116, 138-139, 142, 213, 219

H

Healthcare services 49, 53, 71, 153, 169, 171, 248

Hotels and restaurants 62, 157, 166, 235-237, 261

I

IGST 50, 76, 80-81, 83, 88, 90

Import of goods 15, 19, 88, 91-92, 247-248

Import of services 38-39, 45, 51-52, 66, 88

Input Service Distributor (ISD) 112-113, 127, 211, 242, 244-245

Input tax credit, conditions (section 16) 90, 93-97, 99

Input tax credit, time limit (section 16(4)) 51, 90, 95, 97, 116, 119, 256

Insurance 25, 100, 103, 160-162, 183

Interest (section 50) 64, 141-142, 181, 192, 217, 256

Intermediary services 16, 27, 29, 84-85, 87

Inverted duty structure 57-58, 146-147, 208, 229-230

Invoice Management System (IMS) 15-16, 28, 109, 115-116, 119

J

Job work (section 143) 24, 41, 112, 131-132, 135-136

Joint development agreements 52, 150, 152, 155, 232-234

L

Late fee 67, 139, 181-182, 204-206

Letter of undertaking (LUT) 13, 90-92, 113, 146, 211

Liquidated damages and compensation 43-45, 163

M

Merger, demerger and transfer of business 111-112, 114, 175, 258-260

Motor vehicles, ITC 24, 51, 77, 100, 103, 166-167

N

Non-resident taxable person 59, 102, 104, 121, 123, 137

Notices, replying to 20, 49, 181, 184-185, 187, 252

O

OIDAR services 38, 83, 86-88, 92, 157

Online gaming 16, 24, 30, 72, 156, 158-159

P

Payment of tax (section 49) 141, 144, 220, 222

Penalties (sections 122 to 138) 43, 133, 188, 200, 204-206

Personal hearing 188, 202, 217, 253

Place of supply of goods (IGST section 10) 59, 63, 76-78, 95, 261

Place of supply of services (IGST sections 12 and 13) 27, 66, 78, 83-86

Plant or machinery, construction of 26-27, 101-102, 154-155, 258

Pre-deposit for appeals 26, 28-29, 133, 177, 200, 254

Prosecution and compounding (sections 132 and 138) 201, 204-206

Provisional attachment (section 83) 191-192

Provisional refund 27, 58, 145, 148, 227, 229-230

Pure agent (rule 33) 72-73, 75

Q

QRMP scheme 16, 116, 137, 140, 172

R

Real estate 52, 149-152, 232-233

Reconciliation 116, 213-215, 255-257

Records and accounts (section 35) 35, 120, 135-136, 210

Rectification of returns and orders 115, 138, 191-192, 204, 206, 213

Refunds (section 54) 58, 144-147, 226, 230

Registration (sections 22 to 30) 97, 111, 120-122, 156, 172

Registration, cancellation and revocation 97, 108, 124-125, 175, 177, 182

Related persons 33-34, 39, 70-71, 163, 245

Renting of immovable property 31, 42, 51, 53, 154

Reverse charge (section 9(3) and 9(4)) 50-52, 66, 154, 172, 245

Rule 36(4) and GSTR-2B matching 94, 115, 119

Rule 37 (180-day payment rule) 96, 99, 125, 173, 211, 220, 222

Rule 37A 95, 99, 118, 214

Rule 42 and rule 43 reversals 105-107, 160, 214, 223-224

Rule 86A (blocking of credit) 117, 119

Rule 86B (1% cash payment) 16, 117, 119, 141, 173-174, 221

Rules 88C and 88D 118-119, 138, 179, 216

S

Sale of capital goods (section 18(6)) 37, 109, 175, 177, 258-260

Schedule I (supply without consideration) 33-35, 39, 41, 74, 163

Schedule II 30, 37, 41-43, 48, 149

Schedule III (neither goods nor services) 27, 29, 33, 42-43, 163, 259

Search and seizure (section 67) 73, 178, 193-196, 201

Secondment of employees 41, 74-75, 164, 244-246

Section 128A waiver 186, 189

SEZ supplies 76, 88, 90-92, 122, 147

Special category States 59, 120

Summons (section 70) 190, 193-194, 196

Supply, meaning and scope (section 7) 31, 37-39, 45, 76, 171

T

Tax invoice (section 31) 51, 59, 64-65, 126-127, 129

TCS by e-commerce operators (section 52) 121, 141, 143, 156, 238-240

TDS under GST (section 51) 121, 137, 141-143, 170, 213

Three-year bar on returns 16, 28-29, 71, 138-140

Time of supply (sections 12 to 14) 26, 64-68, 70

Tobacco and pan masala 16-17, 26, 29, 57, 59, 120

Transaction value (section 15) 33, 37, 69-70, 72-73, 75

Transfer of business 175, 177, 192, 258-260

U

Unjust enrichment 145-146, 148, 230

V

Valuation rules (rules 27 to 35) 34, 71-72, 74-75, 160, 165

Vouchers 43, 45, 66-68, 127-128

Z

Zero-rated supply (IGST section 16) 35-36, 90-91, 113, 146, 227

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