Question 1

GST in India – Constitutional Framework

Answer

Section 16 - Eligibility and conditions for taking input tax credit

Question 2

Chapter I : Preliminary (Section 1 to 2)

Question 3

Chapter II : Administration (Section 3 to 6)

Question 4

Chapter III : Levy & Collection of Tax (Section 7 to 10)

Question 5

Chapter III A : Classification & Exemption at serial number 4A (Section 11)

Question 6

Chapter IV : Time of Supply (Section 12 to 14)

Question 7

Chapter IV A : Value of Supply (Section 15)

Question 8

Chapter V : Input Tax Credit (Section 16 to 21)

Question 9

Chapter VI : Registration (Section 22 to 30)

Question 10

Chapter VII : Tax Invoice, Credit & Debit Notes (Section 31 to 34)

Question 11

Chapter VIII : Accounts & Records (Section 35 to 36)

Question 12

Chapter IX : Returns (Section 37 to 48)

Question 13

Chapter IX A : New Return Forms

Question 14

Chapter X : Payment of Tax (Section 49 to 53)

Question 15

Chapter XI : Refunds (Section 54 to 58)

Question 16

Chapter XII : Assessment (Section 59 to 64)

Question 17

Chapter XIII : Audit (Section 65 to 66)

Question 18

Chapter XIV : Inspection, Search, Seizure And Arrest (Section 67 to 72)

Question 19

Chapter XV : Demands And Recovery (Section 73 to 84)

Question 20

Chapter XVI : Liability To Pay In Certain Cases (Section 85 to 94)

Question 21

Chapter XVII : Advance Ruling (Section 95to 106)

Question 22

Chapter XVIII : Appeals And Revision (Section 107 to 121)

Question 23

Chapter XIX : Offences And Penalties (Section 122 to 138)

Question 24

Chapter XX : Transitional Provisions (Section 139 to 142)

Question 25

Chapter XXI : Miscellaneous (Section 143 to 174)

Question 26

Schedules