GST Smart Guide

Chapter 1 - GST — Concept & Status
Chapter 2 - Constitutional Amendment
Chapter 3 - Levy and Collection of Tax
Chapter 4 - Time of Supply
Chapter 5 - Place of Supply
Chapter 6 - Valuation Mechanism
Chapter 7 - Input Tax Credit
Chapter 8 - Registration
Chapter 9 - Non-resident and Casual Taxable Person
Chapter 10 - Tax Invoice, Credit and Debit Notes
Chapter 11 - Accounts and Records
Chapter 12 - Returns under GST
Chapter 13 - Payment of Taxes
Chapter 14 - Reverse Charge Mechanism (RCM) under GST Law
Chapter 15 - Tax Deduction and Tax Collection at Source
Chapter 16 - Refund under GST
Chapter 17 - Assessment
Chapter 18 - Audit under GST
Chapter 19 - Inspection, Search, Seizure and Arrest
Chapter 20 - Demand and Recovery
Chapter 21 - Advance Ruling
Chapter 22 - Appeals and Revision
Chapter 23 - Offence and Penalties
Chapter 24 - Anti-Profiteering Measures
Chapter 25- Job Work under GST
Chapter 26 - Electronic Way Bill
Chapter 27 - Authorised Representatives
Chapter 28 - GST Practitioners
Chapter 29 - Adjudication Proceeding
Chapter 30 - Remedy under Writ Petition to High Court
Chapter 31 - Export Promotion Schemes under DGFT
Chapter 32 - Imports of Goods and Services
Chapter 33 - Export Procedure under GST
Chapter 34 - Deemed Exports
Chapter 35 - Merchant Exports
Chapter 36 - Works Contract Service
Chapter 37 - Goods Transport Agency Services
Chapter 38 - GST on Education Sectors
Chapter 39 - Pure Agent Services
Chapter 40 - Intermediary Services
Chapter 41 - Online Information and Database Access or Retrieval (OIDAR) Services
Chapter 42 - Canteen Services under GST
Chapter 43 - Employer-Employee Relationship under GST
Chapter 44 - Intellectual Property Right (IPR) under GST
Chapter 45 - Actionable Claims under GST
Chapter 46 - Liquidated Damages under GST
Chapter 47 - Services Supplies to SEZ Unit/ Developer of SEZ under GST
Chapter 48 - Refund of IGST on Supplies to SEZ Unit/Developer of SEZ on Payment of IGST
Chapter 49 - Taxability of Government Services under GST
Chapter 50 - GST Compensation Cess
Chapter 51 - GST on Cooperative Housing Societies