GST Section List

Sec on No.
Par culars
2(52) Goods
2(102) Services
7 Scope of Supply
7(1) Supply includes
7(1)(a) All forms of supply
7(1)(aa) Person other than individual (associa on)
7(1)(b) Importa on of services
7(1)(c) Schedule – I (supply without considera on)
7(1A) Schedule – 2 (either supply of goods or supply of services)
7(2) Not Supply
7(2)(a) Schedule – 3 (neither supply of goods nor supply of services) (MAFIES)
7(2)(b) Govt supplying (neither supply of goods nor supply of services)
8 Composite Supply (principal rate) & Mixed Supply (Highest rate)
9>5 for IGST Charge of GST
9(1) Normal Levy (except on alcoholic liq. For human cons.)
9(2) Levied on later date (HPMAN)
9(3) RCM -> 13/2017 (BBAADD GGIIRRRLLSS M)
9(4) RCM on Promoters (construc on)
9(5) ECO
10 Composi on Scheme
10(1) Eligible Person ((MTR)+limits+rates))
10(2) Persons Ineligible (MINES)
10(2A) Services provider (limits+rates)
11 Exemp ons -> 12/2017
12 TOS for Goods -> Sec 31(1),(7)
13 TOS for Services -> Sec 31(2)
14 TOS when tax rate is changed (not in syllabus)
15 Value of Supply
15(1) VOS = Txn Value only if Unrelated Par es & Price is sole considera on
15(2) Inclusion in VOS (PLIST)
15(3) Discount
15(3)(a) Discount before or at the me of supply
15(3)(b) Discount a er the supply is aﬀected
15(4) If 15(1) not applicable, apply valua on rules
16 ITC
16(1) Eligibility for ITC (RP+ used/inten on to be used in business)
16(2) Condi ons for availing ITC (IDR RTF)
16(3) Dep on GST component claimed (under IT Act), then no ITC available
16(4) Time limit to claim ITC is 30/9 or AR
17 ITC
17(1) Propor onate ITC for Business & non business purpose
17(2) Propor onate ITC for Taxable (+ZRS) & exempt Supply
17(3) Value of exempt supply (not in syllabus)
17(4) Op ons to claim ITC for Banks etc -> Rule 38 (50% of eligible) or as per 17(2)
17(5) Block credit
18 Availability of ITC in special circumstances
18(1) Claim of ITC
18(1)(a) URP -> RP within 30 days = stocks (100%) on the date before the date on which became liable to register
18(1)(b) URP -> RP Voluntary = stocks (100%) on the date before the date on which Registra on is granted
18(1)(c) CS -> RS = stocks (100%) & CG (ITC-5% PQ) on the date before the date on which liable to pay tax
18(1)(d) ES -> TS = stocks (100%) & CG (ITC-5% PQ) on the date before the date on which liable to pay tax
18(2) Claim ITC within 1 year from the date of issue of tax invoice
18(3) ITC when Change of Cons tu on
18(4) Reversal of ITC when RS -> CS or TS -> CS = stocks (100%) & CG (ITC*bal life/60m)
18(5) Manner of Calcula on of ITC (not in syllabus)
18(6) Supply of CG on which ITC is taken = reverse ITC-5% PQ or tax on txn value u/s 15 WEH (only 15 for few)
22 Persons liable to register
23 Persons not liable to register
24 Persons compulsorily liable to register
25 Procedure for registra on
25(1) To register within 30 days / CTP/NRTP > before 5 days / SEZ / costal > nearest ST/UT
26 Deemed registra on (CGST <-> IGST)
27 Registra on for CTP/NRTP
28 Amendment in Registra on
29 Cancella on of registra on
30 Revoca on of cancella on
31 Tax Invoice, Debit No ce, Credit Note & Delivery Challan
31(1) Time to issue invoice in case of goods
31(2) Time to issue invoice in case of services -> Rule 47
31(3) RN BAR SP
31(4) Con nuous SOG
31(5) Con nuous SOS
31(6) SOS Ceases before Comple on
31(7) Time to issue invoice in case of goods sent on approval basis
32 URP not to collect tax & RP to collect tax as per act/rules
33 Amount of tax to be shown separately in tax invoice & other documents
34 Credit Note & Debit Note
34(1) Credit Note
34(2) Due date to issue credit note (30/9 or AR)
34(3) Debit note
34(4) No me limit to issue debit note
37 Details of Outward Supplies = GSTR-1
38 GSTR-2B
39 Furnishing of Returns (all GSTRs)
40 First Return
41(1) Manner of u liza on of ITC
42, 43 Deleted
44 Annual Return = GSTR-9/9A
45 Final Return = GSTR-10
46 No ce on default in furnishing returns = GSTR-3A
47 Levy of Late Fee
48 GST Prac oner
49 Payment
50 Interest on delayed payment @ 18%
68 EWB -> rule 138

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