ABC of G S T

Edition: 3rd edn., 2026

ISBN: 978-93-4777-994-7

Pages: 1008

Author: Anil Goyal & Pranjal Goyal

Division I
CGST Act, 2017
Chapter 1: Preliminary
Section/Rule Description
Section 1 Short title, extent, and commencement
Section 2 Definitions
Chapter 1: Preliminary Rules
Rule 1 Short title and Commencement
Rule 2 Definitions
Chapter 2: Administration
Section 3 Officers under this Act
Section 4 Appointment of officers
Section 5 Powers of officers
Section 6 Cross utilisation of powers by CGST and SGST/UTGST officers
Chapter 3: Levy & Collection of Tax
Section/Rule Description
Section 7 Scope of Supply i.e. transactions that shall be treated as supply for the purpose of this Act.
SCHEDULE 1: Activities or transactions to be treated as
supply even made for without consideration
SCHEDULE 2: Activities or transactions that shall be treated as supply of goods or service
SCHEDULE 3: Transactions which neither shall not be treated as supply of goods, nor supply of service
Section 8 How tax shall be charged on composite and mixed supply
Section 9 Levy and collection of Tax
Section 10 Composition Levy
Section 11 Exempt Supply
Section 11A Power not to recover tax not levied, or short-levied as a result of general practice
Chapter 2: Composition Scheme Rules
Rule 3 Intimation for composition levy
Rule 4 Effective date for composition levy
Rule 5 Conditions for opting composition tax scheme
Rule 6 Validity and cancelation of composition scheme
Rule 7 Composition tax rate (Effective from 1-4-2020)
Form applicable to composition dealers
Chapter 4: Time and Value of Supply
Section 12 Time of supply of goods i.e. when tax liability shall arise
Section 13 Time of supply of service i.e. when tax liability shall arise
Section 14 Time of supply in case of change in rate of tax
Section 15 Value of supply
Chapter 4: Value of Supply Rules
Rule 27 Value of supply where money is not the sole consideration
Rule 28 Value of supply between distinct persons or related parties
Rule 29 Value of supply of goods between principal and agent
Rule 30 Value of supply based on cost price
Rule 31 Other method for determining the value of supply
Rule 31A Value of supply of lottery, betting, gambling and horse racing
Rule 31B Value of supply of online gaming including online money gaming
Rule 31C Value of supply in case of casino
Rule 31D Value of supply of goods on basis of retail sale price
Rule 32 Value of supply in case of certain services
Rule 32A Value of supply where Kerala Flood Cess is applicable
Rule 33 Value of supply of service in case of Pure Agent
Rule 34 Value of supply where consideration is received in foreign currency
Rule 35 Value of supply inclusive of GST Tax
Chapter 5: Input Tax Credit
Section/Rule Description
Section 16 Eligibility, conditions and time limit for claiming input tax credit
Section 17 Blocked input tax credit and apportionment of common input tax credit
Section 18 Availability of input tax credit in special circumstances
Section 19 Input tax credit in respect of goods and capital goods sent for job work
Section 20 Manner of distribution of input tax credit by an input service distributor
Section 21 Manner of recovery of excess input tax credit distributed
Chapter 5: Input Tax Credit Rules
Rule 36 Documentary requirements for claiming input tax credit
Rule 37 Reversal of input tax credit, if payment is not made to supplier within 180 days
Rule 37A Reversal of input tax credit, if tax is not paid by suppliers, and re-availment thereof
Rule 38 Input tax credit by a banking & financial institution
Rule 39 Procedure of distribution of input tax credit by input service distributor
Rule 40 Claim of input tax credit in special circumstances as referred in section 18
Rule 41 Transfer of input tax credit in case of sale, merger, demerger, amalgamation, lease, or transfer of a business
Rule 41A Transfer of input tax credit to distinct person registered on same PAN
Rule 42 Apportionment of common input tax credit of goods are services
Rule 43 Apportionment of common input tax credit of capital goods (fixed assets)
Rule 44 Reversal of input tax credit under special circumstances
Rule 44A Reversal of credit of additional custom duty paid on Gold Dore Bar
Rule 45 Conditions for claiming ITC in respect of goods sent for job work
Form applicable to input tax credit
Chapter 6: Registration
Section 22 When a Person is liable for registration
Section 23 Persons not liable for registration
Section 24 Compulsory registration
State wise threshold limit of turnover for registration
Section 25 Procedure of registration
Section 26 Deemed registration
Section 27 Special provision relating to registration of casual or NRI taxable person
Section/Rule Description
Section 28 Amendment of registration certificate
Section 29 Cancellation or suspension of registration
Section 30 Revocation of cancellation of registration
Chapter 3: Registration Rules
Rule 8 Application for registration
Rule 9 Verification and approval of application
Rule 9A Grant of registration electronically
Rule 10 Issue of registration certificate
Rule 10A Furnishing the detail of Bank Account
Rule 10B Aadhar Authentication
Rule 11 Separate registration for multiple business vertical
Rule 12 Registration of person liable to TDS or TCS
Rule 13 Registration of NRI Taxable Person
Rule 14 Registration of person providing service of online data and online money gaming
Rule 14A Option for taxpayers having monthly output tax liability below threshold limit (Inserted with effect from 01-11-2025)
Rule 15 Extension of validity period of registration of NRI & casual tax