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Commentaries
Updated upto 10th Oct, 2018
56 Records 
Section - 1 :
GST - An overview
Section - 2 :
IGST, CGST, SGST and UTGST
Section - 3 :
Taxable event in GST
Section - 4 :
Supply of goods or services or both
Section - 5 :
Classification of goods and services
Section - 6 :
Value of taxable supply of goods or services or both
Section - 7 :
Valuation Rules if value for GST not ascertainable
Section - 8 :
Vat Concept and its application in GST
Section - 9 :
Input Tax Credit (ITC)
Section - 10 :
Numerical Illustrations of input tax credit
Section - 11 :
Input Tax Credit when exempted as well as taxable supplies made
Section - 12 :
Input Service Distributor (ISD)
Section - 13 :
Person liable to pay tax
Section - 14 :
Place of supply of goods or services or both other than exports or imports
Section - 15 :
Place of supply in case of export or import of goods or services or both
Section - 16 :
Exports and Imports
Section - 17 :
Special Economic Zones (SEZ) and EOU
Section - 18 :
Time of supply of goods and services
Section - 19 :
Reverse charge
Section - 20 :
Exemption from GST by issue of Notification
Section - 21 :
Concessions to small enterprises in GST
Section - 22 :
Construction and Works Contract Services
Section - 23 :
Distributive Trade Services
Section - 24 :
Passenger Transport Services
Section - 25 :
Goods Transport Services
Section - 26 :
Financial and related services
Section - 27 :
Leasing or rental services and licensing services
Section - 28 :
Software and IPR Services
Section - 29 :
Business and production services
Section - 30 :
Telecommunication, broadcasting and information supply
Section - 31 :
Community social, personal and other services
Section - 32 :
Government related activities
Section - 33 :
Basic procedures in GST
34 :
Registration under GST
Section - 35 :
Tax Invoice, Credit and Debit Notes
Section - 36 :
E-way Bill for transport of goods
Section - 37 :
Payment of taxes by cash and through input tax credit
Section - 38 :
Returns under GST
Section - 38A :
Annual Return and Annual Audit Report under GST
Section - 39 :
Assessment and Audit
Section - 40 :
Demands and recovery
Section - 41 :
Refund in GST
Section - 42 :
Powers of GST Officers
Section - 43 :
Offences and penalties
Section - 44 :
First Appeal and revision in GST
Section - 45 :
Appeal before Appellate Tribunal
Section - 46 :
Appeals before High Court and Supreme Court
Section - 47 :
Prosecution and compounding
Section - 48 :
Provisions relating to evidence
Section - 49 :
Electronic Commerce
Section - 50 :
Miscellaneous issues in GST
Section - 51 :
GST Compensation Cess
Section - 52 :
Input Tax Credit while Switching over from existing tax structure to GST
Section - 53 :
Transitory issues relating to service tax and goods
Section - 54 :
Other Transitory Provisions
Section - 55 :
Constitutional Background of GST