Bharat's GST LAW SIMPLIFIED

Chapter 1       GST Law and Administration                                               

Chapter 2       Activities liable to GST                                                         

Chapter 3       Time and place of Supply                                                      

Chapter 4       Levy of Tax                                                                           

Chapter 5       Registration                                                                            

Chapter 6       Rates and Classification                                                        

Chapter 7       Valuation                                                                               

Chapter 8       Documents and Records                                                        

Chapter 9       Input Tax Credit                                                                    

Chapter 10     Job Work                                                                                

Chapter 11     Return and Tax Payment                                                       

Chapter 12     Refund                                                                                   

Chapter 13     Determination of Tax Liability and Recovery by the Department    

Chapter 14     Audit                                                                                      

Chapter 15     Inspection, Search, Seizure and Arrest                                  

Chapter 16     Liability to Pay in Certain Cases                                           

Chapter 17     Punishment for Offences                                                       

Chapter 18     Appeals and Revision                                                            

Chapter 19     Advance Ruling and Anti Profiteering                                  

Chapter 20     Export of Goods and Services                                               

Chapter 21     Other Provisions                                                                    

Annexure A   Definitions                                                                             

Annexure B   Updated List of Circulars issued under CGST till 11th September 2024     

Annexure C   Forms under GST                                                                  

Annexure D   Liability on Reverse Charge basis and of
e-Commerce Operators                                                          

Annexure E   GST Rates on Goods                                                             

Annexure F    GST Rates on Services                                                          

Annexure G   Cess Rates                                                                              

Annexure H   Exempted Goods                                                                   

Annexure I     Exempted Services                                                                

Annexure J    Other Exemptions                                                                  

Annexure K   Sectionwise Index