Sector Specific Guidance Note (CBEC)
Overview of Goods and Services Tax (GST)
Levy of and Exemption from Tax
Registration
Meaning and Scope of Supply
Time of Supply
Valuation in GST
GST Payment of Tax
Electronic Commerce
Job Work
Input Tax Credit
Concept of Input Service Distributor in GST
Returns Process and matching of Input Tax Credit
Assessment and Audit
Refunds
Demands and Recovery
Appeals, Review and Revision in GST
Advance Ruling
Inspection, Search, Seizure and Arrest
Offences, Penalties, Prosecution and Compounding
Overview of the IGST Act
Place of Supply of Goods and Service
GSTN and Frontend Business Process on GST Portal
Transitional Provisions
