About the Book

It gives us immense pleasure to present the 5thedition of “The Comprehensive GST Law Referencer” with complimentary access to e-book containing all Non-Tariff Notifications along with Circulars and Orders.

The Comprehensive GST Law Referencer is an exhaustive reference work that is meant to simplify and ease the needs of GST professionals, Revenue department and the Judiciary services for cross referencing of the relevant GST Act(s) with the Rules, Notifications, Circulars and Orders through a multi-dimensional referencing approach that helps save their precious time.

This Referencer will enable the users to quickly walk-through the entire law through a multi-dimensional referencing approach.

ForewordPrefaceTable of contentsAbout the authors
I had the privilege of reviewing the “GST LAW REFERENCER” Fourth Edition, by Puneet Agrawal and Vipan Aggarwal.
The main highlight of the fourth edition is the cross-reference to various Notifications and the amendments thereto made in the GST law during the last three and half years.
Another highlight of this edition is various Trade Notices and Public Notices issued by the Central and State Governments giving cross-reference to eachother.Oflate, we have also seen amendments to Trade Notices; they also have been adequately captured.
This Referencer will be of great help for the practitioners to know when the amendments were made to these Notifications and how to apply them prospectively, retrospectively, and retroactively depending upon thesituations.
As a whole, I would say that the “GST LAW REFERENCER” Fourth Edition, is a valuable tool in the hands of practitioners who want to advise their clients professionally. It will also be of great advantage for the end-users to comply with the law better.
I wish them “Best of Luck”.

V. Lakshmikumaran
Managing Partner

It gives us immense pleasure to present the 5th edition of “The Complete GST Law Referencer”.

The dawn of 1st July 2017 witnessed the extensive indirect tax reform in the history of India. Since 1st July 2017 there have been innumerable changes in GST law via notifications, circulars and orders which are extremely difficult to track and arrange. This new edition effectively captures these changes in a manner that the reader gets a complete view of the law along with its legislative evolution in one place.

In an attempt to consolidate, arrange and present the law in an organized manner, the idea of the current book was conceived. The first three editions of the book titled “The Complete GST Law Referencer”, received an overwhelming response from its readers and users. Apart from the praises and compliments, we also received invaluable feedback that helped us understand the issues faced by readers and users in correlating, interpreting and comprehending the complex GST Law.

Based on the feedback and our own experience of the earlier three editions we not only made the book more comprehensive but also added various new features to make the current edition more extensive, useful and reader-friendly, while retaining the original scheme of the book. Given below is a brief summary of the highlights of this new edition.

The current edition contains:

• Full text of all Central Acts (CGST, IGST, UTGST, and GST Compensation to States) and all CGST, IGST and GST Compensation Cess Rules, Summary of all GST FORMS, all Circulars and Orders related to GST.

• Cross-referencing of relevant Notifications, Rules, Forms, Circulars and Orders (with brief description) with each section, and vice-versa which helps the readers to know the relevant related provisions at one place instead of going through the whole lot of rules, notifications, circulars and orders.

• Additional tables called “Quick Reference Tables” are provided before the text of each Act and each Rules containing corresponding rule to each section, and vice versa.

• Statements of Objects and Reasons, Financial Memorandum, etc. presented in the Parliament at the time of introduction of respective GST Bills in 2017, and also of the Amendment Bills introduced in 2018.

• All notifications (except rate notifications) as originally issued, and also the notifications as amended, from time to time. Amendment, if any, in each notification is presented in the form of a table above that notification along with brief gist of the amendment. This feature helps the reader to know the amendment in a single glance.

• Reverse charge notifications have been provided separately in Vol – I [Part 1 Section 13].

• ‘Quick Reference Tables’ relating to Notifications (Part-2), and Circulars and Orders (Part-3 & Part-4), containing brief description of each Notification/Circular/Order which will help the reader to easily locate the relevant Notification/Circular/Order, without the need to go through the entire text of each Notification/Circular/Order.

• Another unique feature has been added in the book. Each Circular also contains a table showing the Later Circulars referring/amending/rescinding that circular.

• Text of “provisions of other Acts referred to in GST Acts/ Rules” (referred to as Allied Acts in this book), are provided in the book in alphabetical manner. Additionally, provisions of other Acts relevant in GST Acts/ Rules (even though not referred in the GST Acts/ Rules) are also provided. This will help the reader to have access to the text of Allied Laws readily without referring to any other book.

• Several words that are not defined in the GST Acts, are defined in the GST Rules/Notifications. While so defining, the GST Rules/ Notifications many times have referred to other laws. All such words are alphabetically arranged, alongwith the text of the referred/ allied law and provided at a single place for ease of reference.

• Constitution (101st) Amendment Act, 2016

We convey our gratitude to CS K. K. Agrawal & Advocate Deepak Anand for their continuous co-operation and support from time to time. We also express our gratitude to CAShuchi Agrawal for her support in bringing out the present edition. We also express our special thanks to Team ALA Legal for supporting us in completing this book for the benefit of professionals, business and society at large.

Such a mammoth task would not have been possible to undertake and complete without the support of our families, friends and colleagues, we thank them from the core of our heart for providing us encouragement to do this compilation. We earnestly request the readers of this edition to write us at vipagrawal2004@gmail.com with their suggestions and comments to make the future editions even more useful, effective and user friendly.

Puneet Agrawal
Vipan Aggarwal

PART I – CENTRAL GST
1. The Central Goods and Services TaxAct,2017
2. The Central Goods and Services TaxRules, 2017
3. GST Forms
PART II – INTEGRATED GST
4. The Integrated Goods and Services TaxAct,2017
5. The Integrated Goods and Services TaxRules, 2017
PART III – UNION TERRITORY GST
6. The Union Territory Goods and Services TaxAct,2017
PART IV- COMPENSATION TO STATES GST
7. The GST (Compensation to States)Act,2017
8. The Goods and Services Tax Compensation CESSRules, 2017

PART V – OTHER IMPORTANT LEGISLATION, NOTIFICATIONS ETC
9. Statement of Objects and Reasons, Financial Memorandum, etc.(as
Provided with the Respective Bills)
A. Statement of Objects and Reasons, Financial Memorandum, etc. (as Provided with the RespectiveBills of 2017)
B. Statement of Objects and Reasons, Financial Memorandum, etc. (as Provided with the RespectiveBills of 2018)
10. Text of Provisions of Allied Act(s) Referred to or Relevant in GST Act(S)/Rules
11. Words not Defined in GST Act(s) but Definedin Rules/NotificationsEtc.
12. Constitution (101ST) AmendmentAct,2016
13. Reverse Charge Notifications as Amendedupto20.07.2021

Puneet Agrawal has 16+ years of experience in providing tax and legal services, and is the founding partner of ALA Legal, a firm specializing in indirect tax litigation andadvisory services.

He possesses extensive knowledge and strong command on the subject. Puneet has successfully handled and represented varied matters on indirect taxes (including GST, VAT, Service tax, Customs, Excise and other indirect taxes) and direct taxes. He has also represented highly contested corporate and insolvency and bankruptcy matters. Puneet has worked for multiple industry segments including Indian and foreign multinationals, PSUs and Fortune 550+ companies.

Briefed by various professionals for arguing their matters in the High Court, Puneet is the go-to counsel especially for arguing tax and constitutional matters in High Courts of various states across India.

Puneet has been privileged to represent one of the biggest Bar of Asia, Sales Tax Bar Association (STBA), before the Delhi High Court on GSTN glitches, pursuant to which several changes have been made by the Government as per directions issued by the Court from time to time.

He has also represented “Bhartiya Vitta Salahkar Samiti (BVSS)”,a highly acclaimed think tank of finance and accounting professionals, before the Delhi High Court, and has strived to contribute towards development of a more robust GST tribunal system in India.

Puneet has delivered 500+ lectures/ talks on various subjects inter alia including GST, Service tax, VAT, central excise, Customs, Benami Laws, IBC etc. in various Chambers of Commerce & Industry, various forums of the Institute of Chartered Accountants of India (ICAI), various Bar associations, etc. He is a faculty in the ICAI.

Puneet is the editor of Vitta Patrika” – periodic newsletter published by BVSS,and also the editor of a blog (www.gstlawindia.in) which provides updates on GST law.

Puneet is the member of Supreme Court Bar Association, Delhi High Court Bar Association, Sales Tax Bar Association, ITAT Bar Association and the ICAI

Puneet can be reached on his email: puneet@alalegal.in

Vipan Aggarwal is a Fellow member of The Institute of Chartered Accountants of India. He is engaged in providing professional services in the field of Indirect Taxes, Direct Taxes, International Taxation, Finance & IT Related services, Auditing, and Consultancy for more than 35 years.

Vipan has contributed extensively in the field of Indirect Taxation in lectures, discussions, write-ups, etc. He was earlier appointed as a member of VAT committee of NIRC, ICAI and content provided by the committee was published as North India State wise consolidated VAT Book. Vipan was convener and deputy convener of East Delhi CA CPE Study Circle of NIRC, ICAI. Presently He is General Secretary, Bhartiya Vitta Salahkar Samiti, New Delhi. He has also authored an e-book on GST for Professionals.

Vipan can be reached on his email: vipagrawal2004@gmail.com

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