About the Book

It gives us immense pleasure to present the 4 th edition of “The Complete GST Law Referencer”.

The dawn of 1 st July 2017 witnessed the extensive indirect tax reform in the history of India. Since 1 st 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 editioneffectively captures these changes in a manner that the reader gets a complete view of the law along with its legislative evolution in one place.

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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 (Part3 & 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 (101 st ) 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 CA Shuchi 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.

Read Less

ForewordPrefaceHow to Use the BookTable of contentsStructure of bookAbout 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 each other. Of late, 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 the situations.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 4th 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

Features of the book

User’s Guide

Volume I

(Acts & Rules)

Part 1

  1. In Part 1 before eachAct, all notifications have been mentioned seriatim vide which amendments have been made in that Act (including by way of Removal of Difficulties Orders) from time to time.
  2. Likewise, before the Rules, all notifications have been mentioned seriatim vide which amendments have been made in the Rules, from time to time. To illustrate extract of the book is being reproduced below:

The CGST Act, 2017 was notified vide Notification No. 1/2017-Central Tax (Dated 19th June 2017) and further amended from time to time by the following:

  1. Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017, dated 23rd August 2017.
  2. Finance Act, 2018 (Act no. 13 of 2018), dated 28th March 2018, w.e.f. 1st April 2018.
  3. Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018), dated 29th August, 2018 published in The Gazette of India on 30th August, 2018 notified by vide Notification No. 02/2019 – Central Tax dated 29th, 2019.
  4. Central Goods and Services Tax (Removal of Difficulties) Order, 2018 & 2019 vide Notification Nos.:
  5. Order No. 1/2018 – Central Tax dated 11th, 2018
  6. Order No. 2/2018 – Central Tax dated 31st, 2018
  • Order No. 3/2018 – Central Tax dated 31st, 2018
  1. Order No. 4/2018 – Central Tax dated 31st, 2018
  2. Order No. 2/2019 – Central Tax dated 1st, 2019

 

  • Quick Reference Tables”: Before every Act, there is a Table of Contents which is followed by “Quick Reference Tables providing sectionwise (with description) reference to the relevant rules. Similarly, before the Rules, there is a Table of Content which is followed by “Quick Reference Tables providing rulewise (with description) reference to the relevant section.A sample of “Quick Reference Tablesas contained in Part 1before the CGST Act, 2017 is reproduced hereunder for sake of understanding.

QUICK REFERENCE TABLE

The Central Goods And Services Tax Act, 2017

Section Related Rules Provisions
Chapter-VI: Registration
Section-22 Rule 24 Persons liable for registration.
Section-23 Persons not liable for registration.
Section-24 Compulsory registration in certain cases.
Section-25 Rule 8 to 18
Rule 24 to 26
Procedure for registration.
Section-26 Rule 17 Deemed registration.
Section-27 Rule 8
Rule 13 to 15
Special provisions relating to casual taxable person and non-resident taxable person.
Section-28 Rule 19 Amendment of registration.
Section-29 Rule 20 to 22 Cancellation or Suspension of registration.
Section-30 Rule 23 Revocation of cancellation of registration.
Chapter-VII: Tax Invoice, Credit And Debit Notes
Section-31 Rule 46 to 55A Tax invoice.
Section-32 Prohibition of unauthorized collection of tax.
Section-33 Amount of tax to be indicated in tax invoice and other documents.
Section-34 Rule 53 to 54 Credit and debit notes.
Chapter-VIII: Accounts And Records
Section-35 Rule 56 to 58 Accounts and other records.

 

  1. Sections Not Notified Till Date” are also mentioned prior to the beginning of First Chapter of each Acts/Rules.To demonstrate, the book inter alia contains:

…………………………………………………………………………………………..

Sections Not Notified Till Date

  1. The following sections which are a part of original Act have not been notified till date
Section Section Description
Section 42(9) Reduction in output tax liability – interest paid shall be refunded
Section 43(9) Reduction in output tax liability – interest paid shall be refunded

 

  1. The following sections which have been introduced by Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018), dated 29th August, 2018 published in The Gazette of India on 30th August, 2018 shall be applicable only from the date of notification.
Section Section Description
Section 16(2)(c) Eligibility and conditions for taking Input Tax Credit

[Sec. 8(b) of CGST Amendment Act, 2018  (No. 31 of 2018)]
Section 39(1), 39(7) & 39(9) Furnishing of Returns

[Sec. 17 of CGST Amendment Act, 2018  (No. 31 of 2018)]

 

  1. Cross referencing: Each section in the respective Acts is followed by a TABLE. The TABLE inter alia contains:
    1. the related rules, forms and notifications,
    2. brief summary of the said rule and notification.

Likewise, each rule is followed by a TABLE enumerating the related section, forms and notifications along with a brief summary for easy reference.Extract of table as provided in the bookafter Sec. 10 of CGST Act is provided below for reference:

Relevant Rules Relevant Forms
Rule 3 Intimation for composition levy FORM GST CMP-01

FORM GST CMP-02

FORM GST CMP-03

FORM GST REG-01

FORM GST ITC-03

FORM GST TRAN1

Rule 4 Effective date for composition levy N.A.
Rule 5 Conditions and restrictions for composition levy N.A.
Rule 6 Validity of composition levy FORM GST CMP-04

FORM GST CMP-05

FORM GST CMP-06

FORM GST CMP-07

FORM GST ITC-01

Rule 7 Rate of tax of composition levy N.A.

 

Notifications
For Section
CGST Notification No. Date IGST Notification No. Date
1/2017 – CT 19-Jun-17
8/2017 – CT 27-Jun-17
46/2017 – CT 13-Oct-17
1/2018 – CT 1-Jan-18
2/2019 – CT 29-Jan-19
5/2019 – CT 29-Jan-19

 

For Rules
Notification No. Date Description
3/2017 – CT 19-Jun-17 Notified All Rules
7/2017 – CT 17-Jun-17 Amended Form CMP-04 and CMP-07
8/2017 – CT 27-Jun-17 Seeks to notify the turnover limit up to 75 lacs from 50 lacs for composition levy and also prescribed rate for this. Notified the goods e.g. Ice Cream, Pan Masala and Tobacco products etc. for which composition is not available – Rule 7 – Sec. 10
22/2017 – CT 17-Aug-17 Amendment to Rule 3
34/2017 – CT 15-Sep-17 Amendment to Rule 3

 

Notification Description
Notification Description
01/2017 – CT Seeks to bring into force sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146, 164 w.e.f. 22.06.2017.
08/2017 – CT Seeks to notify the turnover limit up to 75 lacs from 50 lacs for composition levy and also prescribed rate for this. Notified the goods e.g. Ice Cream, Pan Masala and Tobacco products etc. for which composition is not available.
46/2017 – CT Seeks to amend notification No. 8/2017-Central Tax. Increased limit  from 75 Lakhs to 1 Crores
01/2018 – CT Seeks to further amend notification No. 8/2017 – Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers.

 

  1. Circulars and Orders, which are relevant for each Chapter of the Act and the Rules are mentioned at the end of the respective Chapter, along with reference of the sections, rules alongwith brief description. For reference the following sample table is provided:
Circulars Relating To Chapter II

(FOR TEXT REFER PART 3 OF THE BOOK)

Circular Number Date Description
1/1/2017 – GST 26-Jun-17 Proper officer for provisions relating to Registration and Composition levy – Sec. 4, 2(91)
3/3/2017 – GST 5-Jul-17 Proper officer relating to provisions other than registration and composition under CGST – Sec. 4, 2(91)
9/9/2017 – GST 18-Oct-17 Authorized officer for Enrolment of Goods and Services Tax Practitioner – Sec. 5
31/05/2018 – GST 9-Feb-18 Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 – Sec. 5

 

Orders Relating To Chapter II

(FOR TEXT REFER PART 4 OF THE BOOK)

Order No. Date Description
02/2019 – Central Tax 12-Mar-19 Appointment of common authority for the purpose of exercise of powers under sections 73,74,75 and 76 of the CGST Act, 2017 – Sec. 5(1) CGST

 

  • CGST Forms (Summary) [In Section 3 of Part 1 of this book]
    1. Summary of all CGST FORMS alongwith reference to the related Section and the related Rules, and alongwith description of the Form have been provided.
    2. Two separate tables have been provided for “GST FORMS (not Notified till date)and“GST FORMS (Notified)
    3. For reference the following extracts of theseTables as contained in the book are provided hereunder:

 

GST FORMS (not Notified till date)

Sl. No. Form no. CGST Rule CGST Section Description
1. GST MIS -1 70 42 & 43 Matching, reversal and reclaim of ITC/reclaim of reduction in output tax liability
2. GST MIS -2 71 42 & 43 Matching, reversal and reclaim of ITC/reclaim of reduction in output tax liability

 

GST FORMS (Notified)

Sl. No. Form no. CGST Rule CGST Section Description
i GST CMP – 01 3(1) 10 Intimation to pay tax under section 10 (composition levy) – {only for persons registered under the existing law migrating on the appointed day}
ii GST CMP – 02 3(3) and 3(3A) 10 Intimation to pay tax under section 10 (composition levy) {for persons registered under the Act}
iii GST CMP – 03 3(4) 10 Intimation of details of stock on date of opting for composition levy {only for persons registered under the existing law migrating on the appointed day}

 

  • Text of the relevant provisions of Allied Acts referred to and relevant in GST Acts/ Rules”have been comprehensively provided in Section 10 of Part 1. The user would not be required to look at any material outside the book for referring to the provisions of other Acts referred to or relevant to reading of the GST Act/ Rules. Further, for ease of navigation, two sets of ‘Table of Contents’ are provided as follows:
    1. The allied acts are alphabetically arranged in first ‘Quick Reference Table-A’, and
    2. The “expressions” which are defined or to be read from the allied Acts are also alphabetically arranged for the ease of the users and presented in the second ‘Quick Reference Table – B’.

For reference the following sample tables are given below:

Table Of Contents

ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE) 1CT, 1957……… 1.10.14

……….. section 3 – levy and collection of additional duties…………………..

ANDAMAN AND NICOBAR ISLANDS (MUNICPA) REGULATIONS, 1994…………………….. 1.10.14

……….. section 80 – taxes which may be imposed…………………

ARCHITECT ACT, 1972…………………………………………………………………………………. 1.10.14

……….. section 3 – constitution of council of architecture..………………….

CANTONMENT ACT, 2006………………………………………………………………..…………1.10.16

section 3 – definition of cantonments………………………

UNIVERSITY GRANTS COMMISSION ACT, 1956………………………………..…………….1.10.83

section 3 – application of act to institutions for higher studies other than universities…………………………………………………………..

 

Quick Reference Table – A &Table – B

PART-A: TEXT OF RELEVANT PROVISIONS OF ALLIED ACT(S) REFERRED TO OR RELEVANT IN GST ACT(S)/ RULES

Sl.

No.

Word Allied Law ReferenceOf GST Law Page No.
1.           Actionable claim Section 3 of Transfer of property Act, 1882 Section 2(1) – CGST
2.           Additional duties of Custom Section 3 of Customs Tariff Act, 1975 Explanation 1(ii) , 1(iii), 2(ii), 2(iii) and 3 to Section 140 and Rule 44A and 117(4) – CGST
Section 8(2) – Compensation cess
3.           Additional duties of Excise Section 3 of  Additional Duties of Excise (Goods of special importance) Act, 1957 Explanation 1(i) and Explanation 2(i) to Section 140 – CGST
4.           Associated enterprises Section 92A of Income tax act, 1961 Section 2(12) – CGST
5.           Attached to the Earth Section 3 of Transfer of property Act, 1882
6.           Banking company Section 45A of Reserve Bank of India Act, 1934 Section 150(1)(e) – CGST
Explanation (b) to Section 13 – IGST
7.           Board Section 3 of Central Board of Revenue Act, 1963 Section 2(16) – CGST
8.           Cantonment Board Section 3 of Cantonment Act, 2006 Section 2(69) – CGST

..…………………………………………………………………………………………

  1. Words not defined in GST Acts but defined in Rules or Notifications”: Several words which are not defined in the GST Acts, have been defined in the GST Rules or Notifications. Sometimes, such definitions refer to definitions under other Acts. All such words are alphabetically arranged, alongwith the text of the referred/ allied law and are provided at a single place for ease to the readers. For reference, the extracts from the book are provided below[referredto in Section 11 of Part 1 of this book]:

..…………………………………………………………………………………………

Table of Contents

ACQUIRING BANK. 1.11..

ADJUSTED TOTAL TURNOVER. 1.11..

ADVANCE AUTHORISATION. 1.11..

ADVERTISEMENT. 1.11..

ADVOCATE. 1.11..

AFFORDABLE RESIDENTIAL APARTMMENT. 1.11..

……………

WILDLIFE SANCTUARY. 1.11..

Alphabetical Arrangement Of Each Word In Tabular Form

 

ACQUIRING BANK

Where appearing 12/2017 – CT(R) Entry no. 34
Defined as For the purposes of this entry “acquiring bank” means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card.
Definition in the Referred law

ADVOCATE

 

Where appearing 12/2017 – CT(R)
Defined as For the purposes of this notification, unless the context otherwise requires, – “advocate” has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 (25 of 1961).
Definition in the Referred law Section 2 Definitions

(a) “advocate” means an advocate entered in any roll under the provisions of this Act.

 

  1. Statements of objects and reasons” of the GST Bills and GST Amendment Bills tabled in the Parliament have also been provided in Section 9 Part 1.

 

  1. 101st Constitutional Amendment Act” has been provided in Section 12 Part 1, along with relevant articles of the Constitution of India.

 

Volume II

(Notifications, Circulars and Orders)

Part 2

  1. Notifications (other than rate):
    1. Part 2 has been divided into Sections i.e.1, 2, 3 and 4 each pertaining toCGST, IGST, UTGST and Compensation to States Act respectively.
    2. Under each Section, the Notifications have been arranged year-wise which provide for text of original notification (as issued).
    3. The text of amended Notifications as on date has been provided separately.

For the sake of better understanding, the ‘Table of Contents’ of Part 2 is reproduced below:

Table of Contents

 

PART-2 : GENERAL NOTIFICATIONS

Section 1: CGST General Notifications2.1.2

Chapter 1: CGST General Notifications 2017 (as issued)2.1.4

Chapter 2: CGST General Notifications 2018 (as issued)2.1.132

Chapter 3: CGST General Notifications 2019 (as issued)2.1.232

Chapter 3: CGST General Notifications 2020 (as issued)2.1.330

Chapter 4: CGST General Notifications (As amended) – Latest Version2.1.386

Section 2: IGST General Notifications2.2.0

Chapter 1: IGST General Notifications 2017 (as issued)2.2.2

Chapter 2: IGST General Notifications 2018 (as issued)2.2.32

Chapter 3: IGST General Notifications 2019 (as issued)2.2.46

Chapter 3: IGST General Notifications 2020 (as issued)2.2.56

Chapter 4: IGST General Notifications (As amended) – Latest Version2.2.64

Section 3: UTGST General Notifications2.3.0

Chapter 1: UTGST General Notifications 2017 (as issued)2.3.2

Chapter 2: UTGST General Notifications 2018 (as issued)2.3.34

Chapter 3: UTGST General Notifications 2019 (as issued)2.3.56

Chapter 3: UTGST General Notifications 2020 (as issued)2.3.64

Chapter 4: UTGST General Notifications (As amended) – Latest Version2.3.70

Section 4: Compensation Cess Notifications2.4.0

Chapter 1: Compensation Cess General Notifications 2017 (as issued)2.4.2

Chapter 2: Compensation Cess General Notifications 2019 (as issued)2.4.8

 

  1. Quick Reference Tablesis provided before each Chapter which contains Notification No. alongwith date, relevant provisions of the Act/ Rules, and brief description of the said Notification in a tabular form. Further, whether the Notification has been amended or not, is also specified in the “Quick Reference Tables”. Following sample tables (in short) as provided at the beginning of each chapter are reproduced below for easy understanding of the TABLE by the user:

QUICK REFERENCE TABLES

CGST General Notifications – 2017

Relevant Provisions: wherever not specified reference is the section of the act

Wherever original notification has been amended, for final text of the amended notification refer Chapter-5 of Section-1 “CGST general notification (as amended) – latest version”

 

Sl.

No.

Notification Date Relevant Provisions Description whether amended or not
1.               1/2017-CT 19-Jun-17 Applicability of Various Sections Seeks to bring into force sections 1, 2, 3,4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146, 164 w.e.f. 22.06.2017. N
2.               2/2017-CT 19-Jun-17 3 r.w. 5 Notifying jurisdiction of central tax officers. Y
3.               3/2017-CT 19-Jun-17 CGST Rules Notifying CGST rules on Composition levy – Rules 3-7 (Sec. 10) and registration – Rules 8-26 (Sec. 22 to 30) N
4.               4/2017-CT 19-Jun-17 146 Notifying www.gst.gov.in as the common goods and service tax electronic portal. (Superseded by Notification No. 9/2018-CT dated 23.01.2018) Y

 

  • If any Notification has been amended, then refer to be the last Chapter of each Section containing “(As Amended) – Latest Version” of the Notification.
  1. Wherever there is no amendment, then reference may simply be made to the “Notifications (as issued)”.
  2. To illustrate:
    1. if the user wants to read the latest Notification 1/2017-CT, The same can be checked in the ‘Quick Reference Tables’ whether the same has been amended, by referring to last column of the above TABLE. Since Notification 1/2017-CT has not been amended, he may simply refer to the text of the notification contained in the chapter containing 2017 Notifications (as issued).
    2. if the user wants to read the Notification 2/2017-CT, the same can be checked in the Quick Reference Tables whether the same has been amended, by referring to last column of the above TABLE. Since Notification 2/2017-CT has been amended,
      1. for text of the original notification, the user would have to refer to the chapter containing 2017 Notifications (as issued).
      2. for latest as amended text of the notification, the user would have to refer to the last Chapter of the Section containing “CGST General Notifications (As Amended) – Latest Version”, and read the text of Notification 2/2017-CT.
    3. While reproducing each “Notification (as originally issued)” in each Chapter, a table containing all amendments to that notification, and all notifications related to that notification are provided. In the said table, the amendment made by the amending notification has also been briefly stated.
  • To illustrate this feature, following sample table contained above text of Notification No. 1/2017 is reproduced below. This Notification appoints the relevant date when several provisions of CGST Act were brought into force. The users would see that the TABLE below contains all related notifications vide which other provisions of the Act were subsequently brought into force. Thus, by reading the TABLE above the Notification, the user would get a complete picture as to when several provisions of the Act were introduced without a need to search all subsequent notifications

 

Notification No. 1/2017 – Central Tax amended by/Related To:
Notification Date Relevant Provisions Descriptions
9/2017-CT

(only related)

28-Jun-17 Applicability of Various Sections Seeks to bring into force certain sections of CGST act w.e.f. 01.07.2017 i.e. Sec. Nos. 6 to 9, 11 to 21, 31 to 41, 42 except proviso to sub-sec. 9, 43 except proviso to sub-sec.9, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174
33/2017-CT

(only related)

15-Sep-17 51(1) Notifying section 51 of the CGST Act, 2017 for TDS.
50/2018-CT

(only related)

13-Sep-18 51 Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018.
51/2018-CT

(only related)

13-Sep-18 52 Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018
2/2019-CT

(only related)

29-Jan-19 Amendment of Various Sections Seeks to bring into force w.e.f. 01.02.2019 Amendments in Sec. 2, 7, 9, 10, 12, 13, 16 (partially), 17, 20, 22, 24, 25, 29, 34, 35, 48, 49A, 49B, 52, 54, 79, 107, 112, 129, 140 (partially), 143, Schedule-I, II and III  of the CGST (Amendment) Act, 2018 (31 of 2018) except Sec. 16(2); Sec 39; 43A; 49(2); Explanation-1 and 2 to Sec. 140 {Refer Clause (b) of Sec. 8, Sec. 17, Sec. 18, Clause (a) Sec. 20, sub-clause (i) of clause (b) of Sec. 28 and sub-clause (i) of clause (c) of Sec. 28 of CGST (Amend.) Act, 2018 respectively}

 

[To Be Published In The Gazette Of India Extraordinary, Part Ii, Section 3, Sub-Section (I)]

Government Of India
Ministry Of Finance
Department Of Revenue
Central Board Of Excise And Customs

Notification No. 1/2017 – Central Tax

New Delhi, the 19th June, 2017

29 Jyaistha, 1939 Saka

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force.

[F. No. 349/72/2017-GST]

(Dr. Sreeparvathy.S.L.)

Under Secretary to the Government of India

  • To further illustrate, reference is invited to table above Notification No. 02/2017-CT. The table for Notification No. 2/2017 wherever shows the word “only related”, it is not an amending notification, but a notification related and relevant to that notification. For example,Notification No. 14/2017-CT mentions (only related), and hence it is not an amending notification. Where nothing has been mentioned in the table, it is an amendment to the notification. For example, Notification No. 79/2018‑CT is mentioned in the table. It is an amendment to the Notification No. 2/2017-CT.

 

Notification No. 2/2017 – Central Tax amended by/related to:
Notification Date Relevant Provisions Descriptions
14/2017-CT

(only related)

1-Jul-17 3 r.w. 5 Assigning jurisdiction and power to officers of various directorates
79/2018-CT 31-Dec-18 5 Seeks to amend notification No. 2/2017 – Central Taxes dated 19.06.2017 clarification regarding territorial jurisdiction clarification. Sec. 5(1) CGST Act
4/2019-CT 29-Jan-19 3 r.w. 5 Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals). Sec. 3 r.w. 5 CGST Act

 

[To Be Published In The Gazette Of India Extraordinary, Part II, Section 3, Sub-Section (I)]

Government Of India

Ministry Of Finance

Department Of Revenue

                       Central Board Of Excise And Customs

 

Notification No. 2/2017 – Central Tax

New Delhi, the 19th June, 2017

29 Jyaistha, 1939 Saka

 

G.S.R (E).- In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Board of Excise and Customs hereby appoints-

(a) Principal Chief Commissioners of Central Tax and Principal Directors General of Central Tax,

(b) Chief Commissioners of Central Tax and Directors General of Central Tax,

(c)Principal Commissioners of Central Tax and Principal Additional Directors General of Central Tax,

 

  1. As already explained above, the last Chapter of each Section provides “Notifications (as amended) – Latest Version” containing reference to all the amending / superseded notifications. The extract below, shows that the amended notification contains reference by way of foot notes, of all notifications which amended the original notification. One such notification (as amended) – latest version is reproduced below for explaining this feature to the users:

 

[To Be Published In The Gazette Of India, Extraordinary, Part Ii, Section 3, Subsection (I)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

 

Notification No.16/2017 – Central Tax [1]

New Delhi, the 7th July, 2017

G.S.R… (E).:- In exercise of the powers conferred by sub-rule (5) of rule 96A of the Central Goods and Services Tax Rules, 2017, the Central Board of Excise and Customs hereby specifies the conditions and safeguards for the registered person who intends to supply goods or services for export without payment of integrated tax, for furnishing a Letter of Undertaking in place of a Bond.

 

  1. The following registered person shall be eligible for submission of Letter of Undertaking in place of a bond:-

 

  • a status holder as specified in [paragraphs 3.20 and 3.21][2] of the Foreign Trade Policy 2015- 2020; or
  • who has received the due foreign inward remittances amounting to a minimum of 10% of the export turnover, which should not be less than one crore rupees, in the preceding financial year,
  • and he has not been prosecuted for any offence under the Central Goods and Services Tax Act, 2017 (12 of 2017) or under any of the existing laws in case where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
  1. The Letter of Undertaking shall be furnished in duplicate for a financial year in the annexure to FORM GST RFD – 11 referred to in sub-rule (1) of rule 96A of the Central Goods and Services Tax Rules, 2017 and it shall be executed by the working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorised by such working partner or Board of Directors of such company or proprietor on the letter head of the registered person.

[F. No. 349/74/2017 –GST]

(Dr. Sreeparvathy S. L.)

Under Secretary to the Government of India

 

..…………………………………………………………………………………………

 

 

Part 3 and 4

  1. Circulars and Orders:
    1. Part 3 (Circulars) and Part 4(Orders) have been divided into Sections i.e. 1, 2, 3 and 4 each pertaining to CGST, IGST, UTGST and Compensation to States Act respectively
    2. Under each section, the Circulars and Orders have been arranged year-wise providing complete text of the same

 

  1. Quick Reference Table is provided before each Chapter which contains Circular No. / Order No. with date, relevant provisions of the Act/ Rules, and brief description of the said Circular/ Order in a tabular format. Following extracts of the said “Detailed Table of Contents”as provided at the beginning of each chapter are reproduced below for easy understanding of the TABLE by the user:

…………………………………………………………………………………………..

PART 3

QUICK REFERENCE TABLE

CGST Circulars – 2017

 

Relevant Provisions: wherever not specified reference is the section of the act

 

Sl.

No.

Number Date Relevant Provisions Description
1.           1/1/2017-GST 26-Jun-17 4 r.w.2(91) Proper officer for provisions relating to Registration and Composition levy   – Sec. 4 CGST
2.           2/2/2017-GST 4-Jul-17 54 r.w. Rule 96A Issues related to furnishing of bond/letter of undertaking for exports-Reg. – Sec. 54 and Rule 96A CGST and Sec. 20 IGST
3.           3/3/2017-GST 5-Jul-17 4 r.w.2(91) Proper officer relating to provisions other than registration and composition under CGST – Sec. 4 CGST
4.           4/4/2017-GST 7-Jul-17 54 r.w. Rule 96A Regarding issues related to bond or letter of undertaking for exports without payment of IGST – Sec. 54 and Rule 96A CGST and Sec. 20 IGST
5.           5/5/2017-GST 11-Aug-17 54 r.w. Rule 96A Circular on Bond/LUT in case of exports without payment of integrated tax – Sec. 54 and Rule 96A CGST and Sec. 20 IGST

 

 

 

PART 4

quick reference table

CGST Orders – 2017

 

Relevant Provisions: wherever not specified reference is the section of the act

 

Sl.

No.

Order Number Date Relevant Provision Description
1. Order 1/2017 – CGST 21-Jul-17 Rule 3(1) Extension of date for filing option for composition scheme FORM GST CMP-01 upto 16.082017. – Sec. 10 Rule 3(1) CGST
2. Order 2/2017 – CGST 18-Sep-17 140 r.w. Rule 120A Extension of time limit for submitting the declaration in FORM GST TRAN-1 Upto 31.10.2017 (Rule 120A Revision of Tran-1) – Sec. 140 Rule 120A CGST
3. Order 3/2017 – CGST 21-Sep-17 140 r.w. Rule 117 Extension to file TRAN-1 to 30th October, 2017. – Sec. 140 Rule 117 for Fresh filing  CGST
4. Order 4/2017 – CGST 29-Sep-17 10 r.w. Rule 3(4) Extension of time limit for intimation of details in FORM GST CMP-03 upto 30.10.2017. – Sec. 10 Rule 3(4) CGST
5. Order 5/2017 – CGST 28-Oct-17 10 r.w. Rule 3(4) Extension of time limit for intimation of details of stock in FORM GST CMP-03 upto 30.11.2017. – Sec. 10 Rule 3(4) CGST

 

..…………………………………………………………………………………………

 

  • While reproducing each “Circular”, a table containing Later Circulars referring/amending/rescinding that circular, is provided. The said table helps the user to gain a quick reference of all the later circulars which have connection with the said circular i.e. which have referred to/ amended/ rescinded that circular.
  • To illustrate this feature, following sample table contained above text of Circular No. 17/17/2017 – GSTis reproduced below. The users would see that the said TABLE contains all later circulars which have referred to/ amended/ rescinded the Circular No. 17/17/2017 – GST. Thus, by reading the said TABLE, the user would get a quick snapshot of later relevant circulars.

..…………………………………………………………………………………………

Circular No. 17/17/2017 – GST

Later Circulars referring/amending/rescinding this circular

Description Circular no. Date
Referred to in 24/24/2017-GST 21-Dec-17
Referred to in 37/11/2018-GST 15-Mar-18
Referred to in 45/19/2018-GST 30-May-18
Referred to in 45/19/2018-GST – corrigendum 18-Jul-19
Referred to in 70/44/2018-GST 26-Oct-18
Amended by 79/53/2018-GST 31-Dec-18
Superseded by 125/44/2019-GST 18-Nov-19

Circular No. 17/17/2017 – GST

  1. No. 349/169/2017-GST

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

GST Policy Wing

New Delhi, Dated the 15thNovember, 2017

To,

The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax(All)/ The Principal Director Generals/ Director Generals (All)

Madam/Sir,

SubjectManual filing and processing of refund claims in respect of zero-rated supplies – reg.

Due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, on the recommendations of the Council, that the applications/documents/forms pertaining to refund claims on account of zero-rated supplies shall be filed and processed manually till further orders. Therefore, in exercise of the powers conferred by sub-section (1) of section 168 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act’) and for the purpose of ensuring uniformity, the following conditions and procedure are laid down for the manual filing and processing of the refund claims:

[1] Superseded by Notification No. 37/2017 – CT dated 04.10.2017.

[2] Amended vide Corrigendum to Notification No. 16/2017 dated 10.07.2017.






1. The book is divided into 4 Parts and is spread across two volumes

a. Volume I
i. Part 1: Acts & Rules with Reverse charge notifications

b. Volume II
i. Part 2: Notifications (except rate notifications)\
ii.Part 3: Circulars
iii.Part 4: Orders

• Part 2, 3 and 4 in Volume II are further sub-divided into Sections/ Chapters.

• The book provides the main ‘Table of Contents’ (volume-wise), followed by separate ‘Table of Contents’ (part-wise) for each part at the beginning of that part and further yet another ‘Table of Contents’ (Section-wise/Chapter-wise) for each Section/Chapter at the beginning of that Section/Chapter.

•The above arrangement of the contents are annexed with a “Quick Reference Tables” which is as follows:

○ Volume I: contains cross-reference of the section with the relevant rule and vice versa.
○ Volume II: contains summarized description of the Notifications, Circulars, Orders along with the relevant/related section/rule.

2. Design of Page Numbers

The page numbers in both the volumes are to be read as given in the example below:
e.g. Page No. 4.1.205 means Part 4, Section 1, Page No. 205
e.g. Page No. 3.2.106 means Part 3, Section 2, Page No. 106

Puneet Agrawal has 15+ 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 500 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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