GST Smart Guide

About GST Smart Guide
Chapter Topic Subject wise Section of CGST
Act Rule of CGST Rules
Chapter 1 GST — Concept & Status
Chapter 2 Constitutional Amendment
Chapter 3 Levy and Collection of Tax 7 to 11 3 to 7
Chapter 4 Time of Supply 12 to 14
Chapter 5 Place of Supply 7 to 13 IGST Act
Chapter 6 Valuation Mechanism 15 27 to 35
Chapter 7 Input Tax Credit 16 to 21 36 to 44
Chapter 8 Registration 22 to 26, 28 to 30 8 to 25
Chapter 9 Non-resident and Casual Taxable Person 27
Chapter 10 Tax Invoice, Credit and Debit Notes 31 to 34 46 to 55
Chapter 11 Accounts and Records 35 to 36 56 to 58
Chapter 12 Returns under GST 37 to 45 59 to 82
Chapter 13 Payment of Taxes 49 to 50 85 to 88
Chapter 14 Reverse Charge Mechanism (RCM) under GST Law Sec. 5 of IGST Act
Sec. 9 of IGST Act

Chapter 15 Tax Deduction and Tax Collection at Source 51 to 52
Chapter 16 Refund under GST 54 to 58 89 to 97
Chapter 17 Assessment 59 to 64 98 to 100
Chapter 18 Audit under GST 65 to 66 101 to 102
Chapter 19 Inspection, Search, Seizure and Arrest 67 to 72 139 to 141
Chapter 20 Demand and Recovery 73 to 84 142 to 161
Chapter 21 Advance Ruling 96 to 101 103 to 107
Chapter 22 Appeals and Revision 107 to 115 108 to 115
Chapter 23 Offence and Penalties 122 to 138 162
Chapter 24 Anti-Profiteering Measures 171 122 to 137
Chapter 25 Job Work under GST 143
Chapter 26 Electronic Way Bill 138 to 138D
Chapter 27 Authorised Representatives 116 116
Chapter 28 GST Practitioners 83 to 84
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