ABC of GST by Anil Goyal and Pranjal Goyal – 3rd Edition 2026

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ABC of GST by Anil Goyal and Pranjal Goyal - 3rd Edition 2026

ABC of GST by Anil Goyal and Pranjal Goyal – 3rd Edition 2026

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ABC of GST by Anil Goyal and Pranjal Goyal – 3rd Edition 2026

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About ABC of G S T
Division I
CGST Act, 2017
Chapter 1: Preliminary
Section/Rule Description
Section 1 Short title, extent, and commencement
Section 2 Definitions
Chapter 1: Preliminary Rules
Rule 1  Short title and Commencement
Rule 2 Definitions
Chapter 2: Administration 
Section 3 Officers under this Act
Section 4 Appointment of officers
Section 5 Powers of officers
Section 6 Cross utilisation of powers by CGST and SGST/UTGST officers
Chapter 3: Levy & Collection of Tax 
Section/Rule Description
Section 7 Scope of Supply i.e. transactions that shall be treated as supply for the purpose of this Act.
SCHEDULE 1: Activities or transactions to be treated as 
supply even made for without consideration
SCHEDULE 2: Activities or transactions that shall be treated as supply of goods or service
SCHEDULE 3: Transactions which neither shall not be treated as supply of goods, nor supply of service
Section 8 How tax shall be charged on composite and mixed supply
Section 9 Levy and collection of Tax
Section 10 Composition Levy
Section 11 Exempt Supply
Section 11A Power not to recover tax not levied, or short-levied as a result of general practice
Chapter 2: Composition Scheme Rules
Rule 3 Intimation for composition levy
Rule 4 Effective date for composition levy
Rule 5 Conditions for opting composition tax scheme
Rule 6 Validity and cancelation of composition scheme
Rule 7 Composition tax rate (Effective from 1-4-2020)
Form applicable to composition dealers
Chapter 4: Time and Value of Supply 
Section 12 Time of supply of goods i.e. when tax liability shall arise
Section 13 Time of supply of service i.e. when tax liability shall arise
Section 14 Time of supply in case of change in rate of tax 
Section 15 Value of supply
Chapter 4: Value of Supply Rules 
Rule 27 Value of supply where money is not the sole consideration
Rule 28 Value of supply between distinct persons or related parties
Rule 29 Value of supply of goods between principal and agent
Rule 30 Value of supply based on cost price
Rule 31 Other method for determining the value of supply
Rule 31A Value of supply of lottery, betting, gambling and horse racing
Rule 31B Value of supply of online gaming including online money gaming
Rule 31C Value of supply in case of casino
Rule 31D Value of supply of goods on basis of retail sale price
Rule 32 Value of supply in case of certain services
Rule 32A Value of supply where Kerala Flood Cess is applicable
Rule 33 Value of supply of service in case of Pure Agent
Rule 34 Value of supply where consideration is received in foreign currency
Rule 35 Value of supply inclusive of GST Tax
Chapter 5: Input Tax Credit
Section/Rule Description
Section 16 Eligibility, conditions and time limit for claiming input tax credit
Section 17 Blocked input tax credit and apportionment of common input tax credit
Section 18 Availability of input tax credit in special circumstances 
Section 19 Input tax credit in respect of goods and capital goods sent for job work
Section 20 Manner of distribution of input tax credit by an input service distributor
Section 21 Manner of recovery of excess input tax credit distributed
Chapter 5: Input Tax Credit Rules
Rule 36 Documentary requirements for claiming input tax credit
Rule 37 Reversal of input tax credit, if payment is not made to supplier within 180 days
Rule 37A Reversal of input tax credit, if tax is not paid by suppliers, and re-availment thereof
Rule 38 Input tax credit by a banking & financial institution
Rule 39 Procedure of distribution of input tax credit by input service distributor
Rule 40 Claim of input tax credit in special circumstances as referred in section 18
Rule 41 Transfer of input tax credit in case of sale, merger, demerger,  amalgamation, lease, or transfer of a business
Rule 41A Transfer of input tax credit to distinct person registered on same PAN
Rule 42 Apportionment of common input tax credit of goods are services
Rule 43 Apportionment of common input tax credit of capital goods (fixed assets)
Rule 44 Reversal of input tax credit under special circumstances 
Rule 44A Reversal of credit of additional custom duty paid on Gold Dore Bar
Rule 45 Conditions for claiming ITC in respect of goods sent for job work
Form applicable to input tax credit
Chapter 6: Registration
Section 22 When a Person is liable for registration
Section 23 Persons not liable for registration
Section 24 Compulsory registration
State wise threshold limit of turnover for registration
Section 25 Procedure of registration
Section 26 Deemed registration 
Section 27 Special provision relating to registration of casual or NRI taxable person
Section/Rule Description
Section 28 Amendment of registration certificate
Section 29 Cancellation or suspension of registration
Section 30 Revocation of cancellation of registration
Chapter 3: Registration Rules 
Rule 8 Application for registration
Rule 9 Verification and approval of application
Rule 9A Grant of registration electronically
Rule 10 Issue of registration certificate
Rule 10A Furnishing the detail of Bank Account
Rule 10B Aadhar Authentication
Rule 11 Separate registration for multiple business vertical
Rule 12 Registration of person liable to TDS or TCS
Rule 13 Registration of NRI Taxable Person
Rule 14 Registration of person providing service of online data and online money gaming
Rule 14A Option for taxpayers having monthly output tax liability below threshold limit (Inserted with effect from 01-11-2025)
Rule 15 Extension of validity period of registration of NRI & casual taxable person
Rule 16 Suo Moto registration by proper officer
Rule 16A Grant of temporary identification number
Rule 17 Assignment of unique identity number to certain special entities
Rule 18 Display of registration number and certificate
Rule 19 Amendment of registration
Rule 20 Application for cancellation of registration
Rule 21 Cancellation of registration in certain cases
Rule 21A Temporary suspension of registration
Rule 22 Cancellation of registration by proper officer
Rule 23 Revocation of cancellation of registration i.e. re-activation of cancelled registration
Rule 24 Migration of persons registered under old existing law
Rule 25 Physical verification of business premises
Rule 26 Method of authentication of all documents
Forms applicable to Registration
Chapter 7: Tax Invoice, Debit and Credit Notes
Section 31 Issue of tax invoice
Section 31A Facility of Digital Payment
Section 32 Only registered person can collect tax
Section 33 Tax amount to be indicated in tax invoice
Section 34 Issue of debit or credit note
Chapter 6: Tax Invoice, Debit or Credit Note Rules 
Section/Rule Description
Rule 46 Tax invoice
Rule 46A Invoice cum Bill of supply
Rule 47 Time limit for issue of invoice
Rule 47A Time limit for issue of invoice in case of RCM supply
Rule 48 Manner of issuing Tax Invoice
Rule 49 Bill of supply
Rule 50 Receipt Voucher
Rule 51 Refund Voucher
Rule 52 Payment Voucher
Rule 53 Revised tax invoice, Debit Note, Credit Notes
Rule 54 Tax invoice issued by some specified persons
Rule 55 Transportation of goods on delivery challan
Rule 55A Tax invoice or bill of supply to be carried on by the vehicle transporting the goods
Chapter 8: Accounts and Records
Section 35 Accounts & other records
Section 36 Period of retention of accounts
Chapter 7: Accounts & Records Rules
Rule 56 Maintenance of accounts by a Registered Person
Rule 57 Generation & maintenance of electronic record
Rule 58 Records to be maintained by transporter & godown operator
Forms applicable to this chapter
Chapter 9: Returns
Section 37 Statement of outward supply i.e. return of sales
Section 38 Communication of detail furnished in GSTR-1 to the recipient of supply
Section 39 Return of self-assessed tax liability 
Section 40 First return in case of new registration 
Section 41 Reversal of input tax credit, if supplier does not pay tax, and its re-availment after the payment of tax by the supplier
Section 42 Matching, reversal, and reclaim of input tax credit.—Omitted
Section 43 Matching, reversal, and reclaim of input tax credit.—Omitted
Section 43A Matching, reversal, and reclaim of input tax credit.—Omitted
Section 44 Annual return & self-certified reconciliation statement
Section 45 Final return on cancellation of registration 
Section 46 Notice to non-filer of returns
Section 47 Late fee payable on returns
Section 48 GST Practitioners
Chapter 8: Returns Rules
Rule 59 Procedure of filing of statement of outward supply
Rule 60 Communication of detail of inward supply to the recipient 
Rule 61 Procedure of filing of GSTR-3B return
Section/Rule Description
Rule 61A Procedure of filing of GSTR-3B return on quarter basis
Rule 62 Filing of return by composition dealer
Rule 63 Filing of return by NRI taxable person
Rule 64 Filing of return by supplier of online data and money gaming
Rule 65 Filing of return by an input service distributor
Rule 66 Filing of return by TDS deductor
Rule 67 Filing of TCS return by e-commerce operator
Rule 67A Filing of return through SMS
Rule 68 Notice to non-filers of returns
Rule 69-77 Matching of claim of input tax credit.—Omitted
Rule 78 Matching of detail of supplies made through e-commerce operator
Rule 79 Matching of claim of input tax credit.—Omitted
Rule 80 Filing of Annual return and self-certified reconciliation statement
Rule 81 Filing of Final Return after cancellation of registration
Rule 82 Filing of return by specified agencies having unique identification number
Rule 83 Rules regarding GST Practitioner
Rule 83A Examination of GST Practitioner 
Rule 83B Surrender of enrolment of GST Practitioners
Rule 84 Conditions for appearance by GST Practitioner
Forms Related to Return & GST Practitioners
Chapter 10: Payment of Tax
Section 49 Payment of tax interest, penalty and other amount
Section 49A First preference is to be given to utilisation of IGST input tax credit
Section 49B Government may prescribe any order for utilization of input tax credit
Section 50 Payment of Interest
Section 51 Tax deduction at source
Section 52 Tax collection at source
Section 53 Transfer of input tax credit to respective Government’s tax account
Section 53A Transfer of cash ledger balance to respective tax account
 
Chapter 9: Payment of Tax Rules
Rule 85 Electronic Liability Register
Rule 86 Electronic Input tax Credit Ledger
Rule 86A Restrictions on use of balance of input tax credit ledger
Rule 86B Restrictions on use of balance of electronic input tax credit ledger to a limited extent
Rule 87 Electronic cash ledger
Rule 88 Unique identification number for each transaction
Section/Rule Description
Rule 88A IGST input tax credit to be utilised on first priority
Rule 88B Manner of calculation of interest
Rule 88C Manner of dealing with difference in liability GSTR-1 v GSTR-3B
Rule 88D Manner of dealing with difference of input tax credit in GSTR-3B v GSTR-2B
Form Applicable to Payment of Tax and interest
Chapter 11: Refund
Section 54 Refund of GST Tax
Section 55 Refund to notified agencies e.g. UNO, foreign embassy etc.
Section 56 Interest payable on delayed refund
Section 57 Consumer Welfare Fund
Section 58 Consumer Welfare Fund
Chapter 10: Refund Rules
Rule 89 Application for refund
Rule 90 Acknowledgement & processing of application for refund
Rule 91 Provisional refund of tax in case of zero rated supply
Rule 92 Refund of tax in other cases (other than zero rated supply)
Rule 93 Rejection of refund application
Rule 94 Interest payable on delayed refund
Rule 95 Refund of tax to notified persons (Foreign Embassies etc.)
Rule 95A Refund of tax to duty free shop at airport
Rule 95B Refund of tax to CSD canteens
Rule 96 Refund of IGST tax paid on export supply
Rule 96A Export of goods or services without payment of tax under security bond or letter of undertaking
Rule 96B Recovery of refund in case of non-realisation of export proceeds
Rule 96C Refund shall be credited to bank account linked with PAN
Rule 97 Consumer Welfare Fund
Rule 97A Manual filing & processing
Forms applicable to refunds
Chapter 12: Assessments
Section 59 Self-Assessment
Section 60 Provisional Assessment
Section 61 Scrutiny of returns
Section 62 Assessment of non-filer of returns
Section 63 Assessment of unregistered persons
Section 64 Summary assessment in exceptional cases
Chapter 11: Assessments Rules
Rule 98 Provisional Assessment
Rule 99 Scrutiny of returns
Rule 100 Best judgement assessment of non-filer of returns
Forms applicable to assessment
Chapter 13: Audit
Section/Rule Description
Section 65 Audit by tax authorities
Section 66 Special audit by practising CA or Cost accountant
Chapter 11: Audit Rules
Rule 101 Audit
Rule 102 Special Audit by practising CA or Cost accountant
Forms applicable to audit
Chapter 14: Inspection, Search, Seizure and Arrest
Section 67 Power of inspection, search and seizure
Section 68 Inspection of goods in movement or transit
Section 69 Power to arrest
Section 70 Power to summon persons to give evidence and produce documents
Section 71 Power to access or visit to business premises
Section 72 Assistance of other Government agencies
Chapter 16: E-way Bill Rules
Rule 138 E-way Bill
Rule 138A Documents to be carried on with conveyance
Rule 138B Verification of documents and conveyances
Rule 138C Inspection and verification of goods
Rule 138D Detention of vehicle more than 30 minutes
Rule 138E Restriction on generation of e-way bill
Rule 138F Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof
Chapter 17: Inspection, Search & Seizure Rules
Rule 139 Inspection, search & seizure
Rule 140 Release of seized goods on provisional basis
Rule 141 Procedure in respect of seized goods
Forms applicable to inspection, search, seizure & E-way Bill
Chapter 15: Demand & Recovery
Section 73 Assessment of tax and other liability in non-fraud cases up to financial year 2023-24
Section 74 Assessment of tax and other liability in Fraud cases up to financial year 2023-24
Section 74A Determination of tax liability in fraud or non-fraud cases pertaining to financial year 2024-25 onwards
Section 75 General principles & guidelines relating to determination of tax and other liabilities
Section 76 Assessment of tax collected but not paid to the Government
Section 77 Refund of tax collected and paid under wrong tax head
Section 78 Initiation of recovery proceedings
Section 79 Modes of recovery of outstanding demand
Section 80 Extension of time for payment of outstanding demand and option to pay in instalments
Section/Rule Description
Section 81 Transfer of property to be void in certain cases
Section 82 Tax to be first charge on properties
Section 83 Provisional attachment of properties before determination of demand
Section 84 Continuation and validation of recovery proceedings after the order of appellate authorities
Chapter 18: Demand & Recovery Rules
Rule 142 Notice of demand with show cause notice
Rule 142A Recovery of outstanding demand under old law (VAT etc.)
Rule 142B Intimation of difference in tax liability as per GSTR-1 v GSTR-3B return and recovery of such difference
Rule 143 Recovery from third party by deduction of money payable to defaulter
Rule 144 Recovery of outstanding demand through sale of goods
Rule 144A Recovery of penalty by selling goods or conveyance 
Rule 145 Recovery from a third person
Rule 146 Recovery through execution of a decree of civil court
Rule 147 Recovery of outstanding demand by sale of movable or 
immovable properties
Rule 148 Officer cannot participate in bid
Rule 149 No auction or sale on holidays
Rule 150 Assistance by police
Rule 151 Recovery through attachment of debts and shares
Rule 152 Recovery through attachment of property in custody of courts or public officer
Rule 153 Recovery through attachment of interest in partnership
Rule 154 Appropriation of sale proceeds
Rule 155 Recovery trough land revenue authority
Rule 156 Recovery through court
Rule 157 Recovery from surety or guarantor
Rule 158 Payment of tax and other amounts in instalments
Rule 159 Provisional attachment of properties
Rule 160 Recovery from company in liquidation
Rule 161 Revision of outstanding demand after the order of appellate authorities
Form applicable to demand and recovery
Chapter 16: Liability of certain person in certain cases
Section 85 Liability to pay tax in case of transfer of business
Section 86 Liability of agent and principal
Section 87 Liability in case of amalgamation and merger of companies
Section 88 Liability of company in case of liquidation
Section 89 Liability of directors of a private company
Section 90 Liability of partners of a firm
Section 91 Liability of guardians, trustee, etc.
Section/Rule Description
Section 92 Liability of court of wards
Section 93 Liability on death of proprietor, dissolution of firm, partition of HUF etc.
Section 94 Liability on closure of business by HUF, firm, AOP
Chapter 17: Advance Ruling
Section 95 Definitions
Section 96 Authority for Advance Ruling
Section 97 Application for Advance Ruling
Section 98 Procedure on receipt of application for advance rulings
Section 99 Appellate authority for advance ruling
Section 100 Appeal to appellate authority of advance ruling
Section 101 Orders of appellate authority of advance ruling
Section 101A National appellate authority for advance ruling
Section 101B Appeal to National Appellate Authority for Advance Ruling
Section 101C Order of National Appellate Authority for Advance Ruling
Section 102 Rectification of order of advance ruling authority
Section 103 Legal binding of advance ruling
Section 104 Advance ruling to be void in certain circumstances
Section 105 Power of authority and appellate Authority of advance ruling
Section 106 Procedure of authority or appellate authority of advance ruling
 
Chapter 12: Advance Ruling Rules
Rule 103 Qualification and appointment of members of the authority for advance ruling
Rule 104 Manner of application to the authority for advance ruling
Rule 105 Certification of copies of advance rulings pronounced by the authority
Rule 106 Appeal to the appellate authority for Advance Ruling
Rule 107 Communication of advance ruling pronounced by the appellate authority
Forms applicable to Advance Ruling
Chapter 18: Appeal & Revision
Section 107 Appeals to first appellate authority
Section 108 Revision of order
Section 109 Constitution of Appellate Tribunal
Section 110 Appointment of members and president of Tribunal
Section 111 Procedure of Appellate Tribunal
Section 112 Appeals to Appellate Tribunal
Section 113 Order of Appellate Tribunal
Section 114 Financial & administrative power of president
Section 115 Interest on refund of pre-deposit amount
Section 116 Appearance by authorised representative
Section 117 Appeal to High Court
Section 118 Appeal to Supreme Court
Section/Rule Description
Section 119 Stay on recovery to be vacated after order of tribunal
Section 120 Appeal not to be filed by the department in certain cases
Section 121 Non-appealable orders and decisions
Chapter 13: Appeals & Revision Rules
Rule 108 Appeal by taxable person before the first appellate authority
Rule 109 Appeal by the department before the first appellate authority
Rule 109A First Appellate Authority
Rule 109B Revision of order
Rule 109C Withdrawal of appeal
Rule 110 Appeal to the Appellate Tribunal
Rule 110A Procedure for the Appeals to be heard by a single Member Bench
Rule 111 Appeal by department to the appellate tribunal
Rule 112 Admission of additional evidence before the appellate authority
Rule 113 Effect of order of appellate authority or appellate tribunal
Rule 113A Withdrawal of appeal filed before the Appellate Tribunal
Rule 114 Appeal to the High Court
Rule 115 Final demand notice after the order of appellate authorities
Rule 116 Disqualification of an authorized representative
Form applicable to Appeal & Revision
Chapter 19: Offences & Penalties
Section 122 Offence and Penalties
Section 122A Penalty for failure to register certain machines used in manufacture of goods as per special procedure
Section 122B Penalty for failure to comply with track and trace mechanism
Section 123 Penalty for failure to furnish information return
Section 124 Fine for failure to furnish statistics
Section 125 General Penalty
Section 126 General principles or disciplines related to penalty
Section 127 Power to impose penalty, where there is no specific mention in the Act 
Section 128 Power to waive penalty or fine or both
Section 128A Waiver of Interest and penalty for a certain tax period
Section 129 Detention, seizure, release of goods and vehicle in transit
Section 130 Confiscation of goods, vehicles and levy of penalty
Section 131 Confiscation or penalty not to interfere with other punishments
Section 132 Punishment for criminal offence
Section 133 Penalty on GST officers
Section 134 Cognizance of offence by courts
Section 135 Presumption of culpable mental state
Section 136 Relevance of statement of a person not appearing in the court
Section/Rule Description
Section 137 Penalties for offence by Companies, LLP, Firm, HUF
Section 138 Compounding of offences
Chapter 19: Offences & Penalties Rules
Rule 162 Compounding of offence
Rule 164 Waiver of interest and penalty for a certain period
Forms applicable to compounding
Chapter 20: Transitional Provisions 
Section 
139-142 Transitional Provisions
Chapter 14: Transitional Rules
Rule 117-121 Transitional Rules
Chapter 21: Miscellaneous provisions 
Section 143 Job work procedure
Section 144 Presumption as to documents in certain cases
Section 145 Admissibility of micro films, facsimile copies of documents and computer printout as documents and as evidence
Section 146 GST Common Portal
Section 147 Deemed Exports
Section 148 Special procedure for certain process and for certain person
Section 148A The Track and trace mechanism for certain goods
Section 149 GST Compliance Rating
Section 150 Information Return
Section 151 Power to call for information/statistics
Section 152 Bar on disclosure of information
Section 153 Taking assistance of any expert
Section 154 Power to take samples
Section 155 Burden to prove the eligibility of input tax credit
Section 156 Persons deemed to be public servant
Section 157 Protection of action under this Act

Additional information

BINDING

PAPERBACK
AUTHOR

Anil Goyal, Pranjal Goyal
EDITION

2026
ISBN

9789347779947
PUBLICATION

Bharat Law House Pvt. Ltd.

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