# Bharat's ABC of GST - Book by Anil Goyal, Pranjal Goyal & Vaishali Goyal **Bharat's ABC of GST - Book by Anil Goyal, Pranjal Goyal & Vaishali Goyal** **Edition :** 3rd (2026) **Content :**  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 taxable person              Rule 16 Suo Moto registration by proper officer Rule 16A             Grant of temporary identification number          Rule 17 Assignment of unique identity number to certain special entities             Rule 18 Display of registration number and certificate    Rule 19 Amendment of registration        Rule 20 Application for cancellation of registration          Rule 21 Cancellation of registration in certain cases        Rule 21A             Temporary suspension of registration   Rule 22 Cancellation of registration by proper officer     Rule 23 Revocation of cancellation of registration i.e. re-activation of cancelled registration        Rule 24 Migration of persons registered under old existing law  Rule 25 Physical verification of business premises           Rule 26 Method of authentication of all documents                      Forms applicable to Registration             Chapter 7: Tax Invoice, Debit and Credit Notes Section 31          Issue of tax invoice         Section 31A        Facility of Digital Payment           Section 32          Only registered person can collect tax    Section 33          Tax amount to be indicated in tax invoice            Section 34          Issue of debit or credit note       Chapter 6: Tax Invoice, Debit or Credit Note Rules Section/Rule      Description        Rule 46 Tax invoice         Rule 46A             Invoice cum Bill of supply            Rule 47 Time limit for issue of invoice    Rule 47A             Time limit for issue of invoice in case of RCM supply       Rule 48 Manner of issuing Tax Invoice   Rule 49 Bill of supply      Rule 50 Receipt Voucher             Rule 51 Refund Voucher              Rule 52 Payment Voucher           Rule 53 Revised tax invoice, Debit Note, Credit Notes     Rule 54 Tax invoice issued by some specified persons    Rule 55 Transportation of goods on delivery challan       Rule 55A             Tax invoice or bill of supply to be carried on by the vehicle transporting the goods  Chapter 8: Accounts and Records Section 35          Accounts & other records           Section 36          Period of retention of accounts Chapter 7: Accounts & Records Rules Rule 56 Maintenance of accounts by a Registered Person            Rule 57 Generation & maintenance of electronic record Rule 58 Records to be maintained by transporter & godown operator                  Forms applicable to this chapter              Chapter 9: Returns Section 37          Statement of outward supply i.e. return of sales              Section 38          Communication of detail furnished in GSTR-1 to the recipient of supply  Section 39          Return of self-assessed tax liability         Section 40          First return in case of new registration   Section 41          Reversal of input tax credit, if supplier does not pay tax, and its re-availment after the payment of tax by the supplier    Section 42          Matching, reversal, and reclaim of input tax credit.—Omitted    Section 43          Matching, reversal, and reclaim of input tax credit.—Omitted    Section 43A        Matching, reversal, and reclaim of input tax credit.—Omitted    Section 44          Annual return & self-certified reconciliation statement  Section 45          Final return on cancellation of registration          Section 46          Notice to non-filer of returns     Section 47          Late fee payable on returns        Section 48          GST Practitioners            Chapter 8: Returns Rules Rule 59 Procedure of filing of statement of outward supply         Rule 60 Communication of detail of inward supply to the recipient          Rule 61 Procedure of filing of GSTR-3B return     Section/Rule      Description        Rule 61A             Procedure of filing of GSTR-3B return on quarter basis   Rule 62 Filing of return by composition dealer    Rule 63 Filing of return by NRI taxable person    Rule 64 Filing of return by supplier of online data and money gaming     Rule 65 Filing of return by an input service distributor    Rule 66 Filing of return by TDS deductor              Rule 67 Filing of TCS return by e-commerce operator      Rule 67A             Filing of return through SMS      Rule 68 Notice to non-filers of returns   Rule 69-77          Matching of claim of input tax credit.—Omitted Rule 78 Matching of detail of supplies made through e-commerce operator        Rule 79 Matching of claim of input tax credit.—Omitted Rule 80 Filing of Annual return and self-certified reconciliation statement            Rule 81 Filing of Final Return after cancellation of registration    Rule 82 Filing of return by specified agencies having unique identification number              Rule 83 Rules regarding GST Practitioner              Rule 83A             Examination of GST Practitioner              Rule 83B             Surrender of enrolment of GST Practitioners      Rule 84 Conditions for appearance by GST Practitioner                Forms Related to Return & GST Practitioners      Chapter 10: Payment of Tax Section 49          Payment of tax interest, penalty and other amount        Section 49A        First preference is to be given to utilisation of IGST input tax credit              Section 49B        Government may prescribe any order for utilization of input tax credit    Section 50          Payment of Interest       Section 51          Tax deduction at source              Section 52          Tax collection at source Section 53          Transfer of input tax credit to respective Government’s tax account              Section 53A        Transfer of cash ledger balance to respective tax account            Chapter 9: Payment of Tax Rules Rule 85 Electronic Liability Register         Rule 86 Electronic Input tax Credit Ledger            Rule 86A             Restrictions on use of balance of input tax credit ledger Rule 86B             Restrictions on use of balance of electronic input tax credit ledger to a limited extent          Rule 87 Electronic cash ledger    Rule 88 Unique identification number for each transaction         Section/Rule      Description        Rule 88A             IGST input tax credit to be utilised on first priority           Rule 88B             Manner of calculation of interest            Rule 88C             Manner of dealing with difference in liability GSTR-1 v GSTR-3B Rule 88D             Manner of dealing with difference of input tax credit in GSTR-3B v GSTR-2B                           Form Applicable to Payment of Tax and interest              Chapter 11: Refund Section 54          Refund of GST Tax          Section 55          Refund to notified agencies e.g. UNO, foreign embassy etc.        Section 56          Interest payable on delayed refund        Section 57          Consumer Welfare Fund             Section 58          Consumer Welfare Fund             Chapter 10: Refund Rules Rule 89 Application for refund   Rule 90 Acknowledgement & processing of application for refund           Rule 91 Provisional refund of tax in case of zero rated supply     Rule 92 Refund of tax in other cases (other than zero rated supply)        Rule 93 Rejection of refund application Rule 94 Interest payable on delayed refund        Rule 95 Refund of tax to notified persons (Foreign Embassies etc.)          Rule 95A             Refund of tax to duty free shop at airport           Rule 95B             Refund of tax to CSD canteens   Rule 96 Refund of IGST tax paid on export supply            Rule 96A             Export of goods or services without payment of tax under security bond or letter of undertaking    Rule 96B             Recovery of refund in case of non-realisation of export proceeds              Rule 96C             Refund shall be credited to bank account linked with PAN           Rule 97 Consumer Welfare Fund             Rule 97A             Manual filing & processing                       Forms applicable to refunds       Chapter 12: Assessments Section 59          Self-Assessment              Section 60          Provisional Assessment Section 61          Scrutiny of returns         Section 62          Assessment of non-filer of returns          Section 63          Assessment of unregistered persons      Section 64          Summary assessment in exceptional cases          Chapter 11: Assessments Rules Rule 98 Provisional Assessment Rule 99 Scrutiny of returns         Rule 100             Best judgement assessment of non-filer of returns                       Forms applicable to assessment              Chapter 13: Audit Section/Rule      Description        Section 65          Audit by tax authorities Section 66          Special audit by practising CA or Cost accountant            Chapter 11: Audit Rules Rule 101             Audit     Rule 102             Special Audit by practising CA or Cost accountant                          Forms applicable to audit           Chapter 14: Inspection, Search, Seizure and Arrest Section 67          Power of inspection, search and seizure              Section 68          Inspection of goods in movement or transit        Section 69          Power to arrest Section 70          Power to summon persons to give evidence and produce documents        Section 71          Power to access or visit to business premises     Section 72          Assistance of other Government agencies                         Chapter 16: E-way Bill Rules       Rule 138             E-way Bill           Rule 138A           Documents to be carried on with conveyance    Rule 138B           Verification of documents and conveyances       Rule 138C           Inspection and verification of goods       Rule 138D          Detention of vehicle more than 30 minutes        Rule 138E           Restriction on generation of e-way bill   Rule 138F           Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof              Chapter 17: Inspection, Search & Seizure Rules Rule 139             Inspection, search & seizure      Rule 140             Release of seized goods on provisional basis      Rule 141             Procedure in respect of seized goods                   Forms applicable to inspection, search, seizure & E-way Bill        Chapter 15: Demand & Recovery Section 73          Assessment of tax and other liability in non-fraud cases up to financial year 2023-24   Section 74          Assessment of tax and other liability in Fraud cases up to financial year 2023-24     Section 74A        Determination of tax liability in fraud or non-fraud cases pertaining to financial year 2024-25 onwards     Section 75          General principles & guidelines relating to determination of tax and other liabilities        Section 76          Assessment of tax collected but not paid to the Government      Section 77          Refund of tax collected and paid under wrong tax head Section 78          Initiation of recovery proceedings           Section 79          Modes of recovery of outstanding demand        Section 80          Extension of time for payment of outstanding demand and option to pay in instalments     Section/Rule      Description        Section 81          Transfer of property to be void in certain cases Section 82          Tax to be first charge on properties        Section 83          Provisional attachment of properties before determination of demand              Section 84          Continuation and validation of recovery proceedings after the order of appellate authorities    Chapter 18: Demand & Recovery Rules Rule 142             Notice of demand with show cause notice          Rule 142A           Recovery of outstanding demand under old law (VAT etc.)          Rule 142B           Intimation of difference in tax liability as per GSTR-1 v GSTR-3B return and recovery of such difference  Rule 143             Recovery from third party by deduction of money payable to defaulter            Rule 144             Recovery of outstanding demand through sale of goods              Rule 144A           Recovery of penalty by selling goods or conveyance        Rule 145             Recovery from a third person    Rule 146             Recovery through execution of a decree of civil court     Rule 147             Recovery of outstanding demand by sale of movable or immovable properties   Rule 148             Officer cannot participate in bid              Rule 149             No auction or sale on holidays   Rule 150             Assistance by police       Rule 151             Recovery through attachment of debts and shares          Rule 152             Recovery through attachment of property in custody of courts or public officer     Rule 153             Recovery through attachment of interest in partnership              Rule 154             Appropriation of sale proceeds Rule 155             Recovery trough land revenue authority              Rule 156             Recovery through court Rule 157             Recovery from surety or guarantor         Rule 158             Payment of tax and other amounts in instalments           Rule 159             Provisional attachment of properties     Rule 160             Recovery from company in liquidation   Rule 161             Revision of outstanding demand after the order of appellate authorities                       Form applicable to demand and recovery           Chapter 16: Liability of certain person in certain cases Section 85          Liability to pay tax in case of transfer of business             Section 86          Liability of agent and principal   Section 87          Liability in case of amalgamation and merger of companies        Section 88          Liability of company in case of liquidation           Section 89          Liability of directors of a private company           Section 90          Liability of partners of a firm      Section 91          Liability of guardians, trustee, etc.          Section/Rule      Description        Section 92          Liability of court of wards           Section 93          Liability on death of proprietor, dissolution of firm, partition of HUF etc.              Section 94          Liability on closure of business by HUF, firm, AOP            Chapter 17: Advance Ruling Section 95          Definitions         Section 96          Authority for Advance Ruling     Section 97          Application for Advance Ruling  Section 98          Procedure on receipt of application for advance rulings Section 99          Appellate authority for advance ruling   Section 100        Appeal to appellate authority of advance ruling Section 101        Orders of appellate authority of advance ruling Section 101A     National appellate authority for advance ruling Section 101B      Appeal to National Appellate Authority for Advance Ruling         Section 101C      Order of National Appellate Authority for Advance Ruling           Section 102        Rectification of order of advance ruling authority            Section 103        Legal binding of advance ruling Section 104        Advance ruling to be void in certain circumstances          Section 105        Power of authority and appellate Authority of advance ruling    Section 106        Procedure of authority or appellate authority of advance ruling Chapter 12: Advance Ruling Rules Rule 103             Qualification and appointment of members of the authority for advance ruling  Rule 104             Manner of application to the authority for advance ruling           Rule 105             Certification of copies of advance rulings pronounced by the authority            Rule 106             Appeal to the appellate authority for Advance Ruling     Rule 107             Communication of advance ruling pronounced by the appellate authority                          Forms applicable to Advance Ruling       Chapter 18: Appeal & Revision Section 107        Appeals to first appellate authority         Section 108        Revision of order            Section 109        Constitution of Appellate Tribunal          Section 110        Appointment of members and president of Tribunal      Section 111        Procedure of Appellate Tribunal              Section 112        Appeals to Appellate Tribunal    Section 113        Order of Appellate Tribunal       Section 114        Financial & administrative power of president   Section 115        Interest on refund of pre-deposit amount           Section 116        Appearance by authorised representative           Section 117        Appeal to High Court     Section 118        Appeal to Supreme Court           Section/Rule      Description        Section 119        Stay on recovery to be vacated after order of tribunal    Section 120        Appeal not to be filed by the department in certain cases            Section 121        Non-appealable orders and decisions    Chapter 13: Appeals & Revision Rules Rule 108             Appeal by taxable person before the first appellate authority     Rule 109             Appeal by the department before the first appellate authority   Rule 109A           First Appellate Authority             Rule 109B           Revision of order            Rule 109C           Withdrawal of appeal    Rule 110             Appeal to the Appellate Tribunal             Rule 110A           Procedure for the Appeals to be heard by a single Member Bench              Rule 111             Appeal by department to the appellate tribunal               Rule 112             Admission of additional evidence before the appellate authority              Rule 113             Effect of order of appellate authority or appellate tribunal          Rule 113A           Withdrawal of appeal filed before the Appellate Tribunal            Rule 114             Appeal to the High Court             Rule 115             Final demand notice after the order of appellate authorities       Rule 116             Disqualification of an authorized representative                            Form applicable to Appeal & Revision    Chapter 19: Offences & Penalties Section 122        Offence and Penalties   Section 122A     Penalty for failure to register certain machines used in manufacture of goods as per special procedure 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 125        General Penalty              Section 126        General principles or disciplines related to penalty          Section 127        Power to impose penalty, where there is no specific mention in the Act Section 128        Power to waive penalty or fine or both  Section 128A     Waiver of Interest and penalty for a certain tax period  Section 129        Detention, seizure, release of goods and vehicle in transit           Section 130        Confiscation of goods, vehicles and levy of penalty         Section 131        Confiscation or penalty not to interfere with other punishments              Section 132        Punishment for criminal offence             Section 133        Penalty on GST officers Section 134        Cognizance of offence by courts              Section 135        Presumption of culpable mental state    Section 136        Relevance of statement of a person not appearing in the court  Section/Rule      Description        Section 137        Penalties for offence by Companies, LLP, Firm, HUF        Section 138        Compounding of offences          Chapter 19: Offences & Penalties Rules Rule 162             Compounding of offence            Rule 164             Waiver of interest and penalty for a certain period                       Forms applicable to compounding          Chapter 20: Transitional Provisions Section 139-142              Transitional Provisions  Chapter 14: Transitional Rules Rule 117-121     Transitional Rules           Chapter 21: Miscellaneous provisions 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 printout as documents and as evidence          Section 146        GST Common Portal       Section 147        Deemed Exports             Section 148        Special procedure for certain process and for certain person      Section 148A     The Track and trace mechanism for certain goods           Section 149        GST Compliance Rating Section 150        Information Return        Section 151        Power to call for information/statistics  Section 152        Bar on disclosure of information             Section 153        Taking assistance of any expert Section 154        Power to take samples  Section 155        Burden to prove the eligibility of input tax credit              Section 156        Persons deemed to be public servant     Section 157        Protection of action under this Act ## Details - **Price:** 0.0 INR - **Vendor:** Bharat Law House ## Variants | Variant | Price | Available | |---------|-------|-----------| | Default Title | 0.00 INR | In stock | ## Images - Bharat's ABC of GST - Book by Anil Goyal, Pranjal Goyal & Vaishali Goyal - BuyTestSeries.in --- > Source: [BuyTestSeries.in](https://buytestseries.in/products/bharats-abc-of-gst-book-by-anil-goyal-pranjal-goyal-vaishali-goyal) > Updated: 2026-10-24