CHAPTER-6 REGISTRATION
CHAPTER OUTLINES Registration is the foundation for identification of taxpayers under any tax system. Under the Goods and Services Tax law, registration implies obtaining a unique identification number from the tax authorities for the purpose of collecting tax on behalf of the Government and for availing Input Tax Credit on inward supplies. A registered person is required to: maintain proper accounts […]
CHAPTER-21 MISCELLANEOUS
CHAPTER OUTLINES Statutory Reference Section Subject Section 143 Job Work Procedure Section 144 Presumption as to Documents in Certain Cases Section 145 Admissibility of Micro Films, Facsimile Copies of Documents and Computer Printouts as Documents and as Evidence Section 146 Common Portal Section 147 Deemed Exports Section 148 Special Procedure for Certain Processes Section 149 […]
CHAPTER-20 TRANSITIONAL PROVISIONS
CHAPTER OUTLINES STATUTORY REFERENCES . Such provisional registration shall remain valid unless it is replaced by a final certificate of registration under sub-section (2), and shall be liable to cancellation if the prescribed conditions are not complied with. Section Subject Relevant Rules Prescribed Forms Section 139 Migration of Existing Taxpayers Rule 24 GST REG-25 to […]
CHAPTER-19 OFFENCES AND PENALTIES
CHAPTER OUTLINES STATUTORY REFERENCES Section Subject Matter Section Subject Section 122 Penalty for Certain Offences Section 122A Penalty for Failure to Register Certain Machines Section 122B Penalty for Failure to Comply with Track and Trace Mechanism Section 123 Penalty for Failure to Furnish Information Return Section 124 Fine for Failure to Furnish Statistics Section […]
CHAPTER-18 APPEALS AND REVISION
CHAPTER OUTLINES Statutory Reference Section Subject Relevant Rules Prescribed Forms Section 107 Appeals to Appellate Authority Rule 108 – Appeal to Appellate Authority Rule 109 – Application to the Appellate Authority Rule 109A – Appointment of Appellate Authority Rule 112 – Production of Additional Evidence before the Appellate Authority or the Appellate Tribunal GST […]
CHAPTER-17 ADVANCE RULING
CHAPTER OUTLINES Statutory Reference Section Subject Relevant Rules Prescribed Forms Section 95 Definitions of Advance Ruling — — Section 96 Authority for Advance Ruling Rule 103 – Qualification and Appointment of Members of the Authority for Advance Ruling — Section 97 Application for Advance Ruling Rule 104 – Form and Manner of Application to the […]
CHAPTER-14 INSPECTION,SEARCH,SEZIURE AND ARREST
CHAPTER OUTLINES Statutory Reference Section Subject Relevant Rules Prescribed Forms Section 67 Power of Inspection, Search and Seizure Rule 139 – Inspection, Search and Seizure Rule 140 – Bond and Security for Release of Seized Goods Rule 141 – Procedure in Respect of Seized Goods Form GST INS-01 to GST INS-05 Section 68 Inspection of […]
CHAPTER-11 REFUND OF TAX UNDER GST
CHAPTER OUTLINES In general trade parlance, refund means taking back the amount paid. In taxation, it refers to the amount that becomes due or payable to the assessee/taxpayer by the tax authorities. Under GST, refunds may arise due to multiple reasons and in various situations. Refunds under GST broadly arise on account of: Zero-rated supplies […]
CHAPTER-12 ASSESSMENT UNDER GST
CHAPTER OUTLINE Statutory References Section Subject Relevant Rule Prescribed Forms Section Subject Relevant Rule Prescribed Forms 59 Self-Assessment – – 60 Provisional Assessment Rule 98 ASMT-01 to ASMT-09 61 Scrutiny of Returns Rule 99 ASMT-10 to ASMT-12 62 Assessment of Non-filers of Return Rule 100 ASMT-13 and DRC-07 63 Assessment of Unregistered Persons – ASMT-14, […]
CHAPTER-10 PAYMENT OF TAX
CHAPTER OUTLINES Video Courses Archives – Consult with Batuk Every registered person is required to deposit output tax liability with the Government. Under the GST framework, all supplies of goods and services are classified as either intra-State supplies or inter-State supplies. Integrated Goods and Services Tax (IGST) is payable on inter-State supplies. Central Goods and Services Tax (CGST) and State Goods and Services […]