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