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Commentaries
Updated upto 1st Feb, 2019
55 Records 
1 : GST - An overview
2 : IGST, CGST, SGST and UTGST
3 : Taxable event in GST
4 : Supply of goods or services or both
5 : Classification of goods and services
6 : Value of taxable supply of goods or services or both
7 : Valuation Rules if value for GST not ascertainable
8 : Vat Concept and its application in GST
9 : Input Tax Credit (ITC)
10 : Numerical Illustrations of input tax credit
11 : Input Tax Credit when exempted as well as taxable supplies made
12 : Input Service Distributor (ISD)
13 : Person liable to pay tax
14 : Importance of place of supply
15 : Place of supply in case of export or import of goods or services or both
16 : Exports and Imports
17 : Special Economic Zones (SEZ) and EOU
18 : Time of supply of goods and services
19 : Reverse charge
20 : Exemption from GST by issue of Notification
21 : Concessions to small enterprises in GST
22 : Construction and Works Contract Services
23 : Distributive Trade Services
24 : Passenger Transport Services
25 : Goods Transport Services
26 : Banking and insurance services
27 : Leasing or rental services and licensing services
28 : Software and IPR Services
29 : Business and production services
30 : Telecommunication, broadcasting and information supply
31 : Community social, personal and other services
32 : Government related activities
33 : Background
34 : Requirement of registration
35 : Tax Invoice, Credit and Debit Notes
36 : E-way Bill for transport of goods
37 : Payment of taxes by cash and through input tax credit
38 : Returns under GST
39 : Assessment and Audit
40 : Demands and recovery
41 : Refund in GST
42 : Powers of GST Officers
43 : Offences and penalties
44 : First Appeal and revision in GST
45 : Appeal before Appellate Tribunal
46 : Appeal to the High Court
47 : Prosecution and compounding
48 : Provisions relating to evidence
49 : Electronic Commerce
50 : Miscellaneous issues in GST
51 : GST Compensation Cess
52 : Input Tax Credit while Switching over from existing tax structure to GST
53 : Transitory issues relating to service tax and goods
54 : Other Transitory Provisions
55 : Constitutional Background of GST