CA FINAL – DETAILED INDEX
CA FINAL INDIRECT TAX LAWS – DETAILED INDEX
[Link] PARTICULARS RESOURCE REWISE THAT'S IT
VOLUME - 1
INTRODUCTION TO GST
1 INTRODUCTION TO GST 1-16 1-5 11-12
SUPPLY UNDER GST
Supply Under GST 17 6 13
Supply - Sec. 7 Of CGST Act, 2017 19 6 13
7(1) - Supply Includes 19 6 13
7(2) - Supply Excludes (Read with Schedule III) 48-54 6 13
2 Summary Of Sec. 7(1) 74 8 15
Important Definitions/Points 20-47 10-17 15-24
Composite Supply Vs. Mixed Supply [Sec. 8 Of
55-64 27 23
CGST Act]
Summary Of Important Circulars 64-71 18-26 24-27
LEVY AND COLLECTION UNDER CGST
Sec. 9(3) – Notified Services Under Notification
89-108 32-35 30-35
No. 13/2017
Sec. 9(4) – Purchases from An Unregistered
108 31,39-41 36
3 Person
Sec. 9(5) – Liability to Pay GST On E- Commerce
109-112 41-45 37
Operator (Eco) In Case of Notified Services
List Of Goods Covered Under RCM - 38-39 28
LEVY & COLLECTION UNDER IGST
Intra-State Supply [Sec. 8 Of IGST Act] 121-124 47-48 38
Inter-State Supply [Sec. 7 Of IGST Act] 121-124 47-48 38
Export Of Goods Vs. Export of Services 124 49-50 39
4 Deemed Inter-State Supplies 124 50 39
Supplies In Territorial Waters – Sec.9 Of IGST
125-128 51 39
Act, 2017
IGST Settlement [Sec. 17 Of IGST Act] 129-132 52 -
EXEMPTIONS IN GST
Agriculture Related Services 141-148 53 41
Insurance Services 185-187 58 41
Banking And Other Financial Services 149-154 54 42
Health Care Services 162-165 56 43
Entry Tickets 166-168 58 44
5
Pension Services 187 58 44
Services By Specified Organizations 188 59 45
Charitable And Religious Services 198-200 59 45
Incubator & Incubatee Services 201-203 60 46
Education Services 155-166 61 46
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CA FINAL – DETAILED INDEX
[Link] PARTICULARS RESOURCE REWISE THAT'S IT
Services Provided by Govt - Cg/Sg/Ut/La 168-172 63 48
Services Provided to Government 172-176 65 48
Renting [Incl. Leasing, Licensing Etc.,] 191-196 67 49
Renting Of the Precints of Religious Place Meant
for General Public Registered as A Trust Under
Income Tax 191-196 68 49
Sports Services 198 69 50
Services By an Unincorporated Body or Non-
Profit Entity to Its Members 201-204 70 50
Transportation Of Passengers 176-180 78 51
Transportation Of Goods 176-180 79 52
GTA Services 181-185 81 52
Import Of Services 201-204 71 54
Construction Services 188-191 73 55
Individual Advocate (Other Than Senior
Advocate) Or Firm of Advocates 196-198 75 56
Senior Advocate (Or) Arbitrator Services 196-198 75 57
Exemptions Under IGST Act 201-204 83 58
Miscellaneous Exempted Services 201-204 83 58
TIME OF SUPPLY (TOS)
Due date of invoice [Sec. 31] 241-245 86 60
6 TOS In Case of Goods & Services 246-253 89 61
TOS In Case of Change in Rate – Applicable
253-260 92 62
Only in Case of Services [Sec. 14]
PLACE OF SUPPLY (POS)
POS In Case of Goods [Sec. 10 & Sec. 11 Of IGST
265-271 93 63
Act, 2017]
POS In Case of Services [Sec. 12 & Sec. 13 Of
272-284 95 64
IGST Act, 2017]:
IGST RULES 272-284 105 66
Clarifications Through Circulars 285-313 103 68
Sec. 13(6) Overrides Other Provisions of Sec. 13
7 281 113 69
Of IGST Act:
Sec.14(1) Liability to Pay GST In Case of Import
314-320 115 70
of OIDAR Services By NTOR
Sec.14(2) Registration Requirement for
Supplier/Intermediary, Located Outside for 314-320 115 71
Payment Of IGST
Sec 14A: Liability to Pay IGST On Import of Online
314-320 116 71
Gaming
VALUE OF SUPPLY
Meaning – Sec. 15(1) 333-336 121 72
Inclusions – Sec. 15(2) 336-350 121,128 72
8 Exclusions From Value of Supply – Sec. 15(3) Of
336-350 123 73
CGST Act
Summary On CGST Rules, 2017 [Rule 27 To Rule
351-353 132 74
31] Related to Valuation
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CA FINAL – DETAILED INDEX
[Link] PARTICULARS RESOURCE REWISE THAT'S IT
Value Of Supply in Case of Lottery, Betting,
Gambling and Horse Racing [Rule 31A Of CGST 353-354 135 76
Rules, 2017)
CGST Rules, 2017 – Value of Supply in Special
Situations [Either Tv or Value Under This Rule, At 354-364 136 77
the Option of The Supplier for Each Supply]:
Relevant Date for Determining Exchange Rate for
The Purpose of Valuation and Computation of 361 131 79
GST [Rule 34 Of GST Rules, 2017]
INPUT TAX CREDIT (ITC)
Computation Of ITC To Be Availed In GSTR-3B
378 140 80
[Sec. 41 Read with Rule 36(4)]
Reversal Of ITC If Supplier Not Filed GSTR-3B
378 143 81
(Sec 41 Read with Rule 37A)
Manner Of Utilization of Credit [Sec. 49(5) Of
379-387 143 81
CGST Act, 2017]
Conditions For Availment of ITC [Sec. 16] 387-395 145 82
Reversal Of ITC For Non-Payment of 395-
Consideration to Supplier – 2Nd Proviso to 398,405- 146 83
Sec.16(2) Read with Rule 37 406
ITC Not Available in Case of Depreciation
398 145 84
Computed on GST [Sec. 16(3)]
Time Limit for Availment of ITC [Sec. 16(4)] 398 148 84
Apportionment Of Credit [Sec. 17(1), 17(2) And
399-401 149 84
17(3)]
Section 17(3) Meaning of Exempt Supplies (This
Definition Is Only for The Purpose of Non- 401-405 149 84
9 Availment/ Reversal Of ITC):
Rule 42 Of CGST Rules, 2018 – Manner of
Availment of ITC W.R. to Inputs and Input 406-409 153 85
Services
Rule 43 Of CGST Rules, 2018 – Manner of
409-414 155 86
Availment of ITC W.R. to Capital Goods
Special Provision for Availment of ITC By Banking
414-415 159 87
Company & Fi (Incl. NBFC) – Sec.17(4)
Blocked Credits [Sec. 17(5) Of CGST Act, 2017] 415-428 160 88
ITC In Special Circumstances [Sec. 18 Of CGST
428-443 164 91
Act, 2017]
Job Work Provisions [Sec. 19 Read with Sec. 143
443-449 171 93
Of CGST Act, 2017]
Input Service Distributor [Sec. 20 & 21 Of CGST
449-453 173 94
Act, 2017]
Circular On Replacement of Parts During
456 178 95
Warranty
Circular No 199/11/2023 Dt: 17/07/2023 459 180 98
COMPOSITION SCHEME
Option To Pay Tax at Concessional Rate [Sec. 10
489-494 181 99
Of CGST Act, 2017]
10
Person Opting for Composition Scheme Can
506 182 100
Provide Services Upto 10% Of Turnover
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CA FINAL – DETAILED INDEX
[Link] PARTICULARS RESOURCE REWISE THAT'S IT
Who Cannot Opt for Composition Scheme Under
495 185 101
Sec. 10(1)?
Differences Between Composition Scheme Under
496 186 99
Sec. 10(1) And Sec.10(2A)
Other Procedural Provisions 508 187-188 100
Denial Of Composition Scheme on Account of
Non-Fulfilment of Conditions Specified Therein - 501 189 103
Prospective (Or) Retrospective?
Meaning Of Various Turnover 506 183 103
Overview Of Forms Involved 509 188 102
VOLUME - 2
INVOICE, DEBIT AND CREDIT NOTES
Various Documents Involved In GST 11 193 104
Whether Details of Recipient to Be Mentioned in
8 199 106
Invoice?
Invoice In Special Cases (Rule 54) 8 199 107
GST Implications on Debit Note and Credit Note:
26 - 107
11 [Sec. 34]
Receipt Voucher Vs. Refund Voucher 33 200 108
HSN Code in Invoice 7 199 108
E – Invoice 14-15 200 109
Dynamic QR Code 20 201 110
E – Invoice Process 35 203 111
REGISTRATION
Threshold Limits 38-46 205 112
Liable For Registration [Sec. 22(1)] 38-46 209 112
Exemption From Registration [Sec. 23] 46-48 209 113
Compulsory Registration* [Sec. 22] 38-46 209 113
Compulsory Registration* [Sec. 24] 48 209 113
Procedure For Registration [Sec. 25] 52-56 211 114
Aadhaar Authentication 62-65 214 115
Deemed Registration 66 215 116
Time Limit for Making Application for Registration 57 212 117
12 Deemed Registration [Sec. 26] 66 - 117
Special Provisions Relating to CTP & NRTP [Sec.
66-70 216 117
27]
Advance Tax to Be Paid at The Time of
- 216 117
Registration + Extra Amount for Extension Period
Amendment In Registration [Sec. 28] 70-71 216 118
Procedure For Amendment in Registration [Rule
70-71 217 119
19]
Cancellation Of Registration [Sec. 29]: 72-75 218 120
Suo-Moto Cancellation by Officer [SCN in Form
72-75 218 120
GST Reg-17]
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CA FINAL – DETAILED INDEX
[Link] PARTICULARS RESOURCE REWISE THAT'S IT
Meaning Of “Contravention of Provisions” Leading
72-75 218 120
to Cancellation of Registration [Rule 21]
Suspension Of Registration 76-78 218 120
Procedure For Cancellation of Registration [Rule
78-80 221 121
20 & 22]
Revocation Of Cancellation of Registration [Sec.
80 222 123
30]
PAYMENT PROCESS
An Overview [Sec. 49] 93-94 223 124
Special Points [Link] Electronic Cash Ledger
99-102 224 124
(ECL)
Special Points on Electronic Credit Ledger
103 225 125
(ECRL)
Restriction On Utilization of Amount Available in
106 228 125
Electronic Credit Ledger [Rule 86A]
13 Restriction On Utilization of Amount Available in
107 229 126
Electronic Credit Ledger [Rule 86B]
Section 50 – Interest on Delayed Payment of Tax 110 229 126
TDS & TCS Under GST [Sec. 51 & 52 Of CGST
118-124 233-239 127
Act]
Who Is Liable to Deduct and At What Rate? 118-124 233-239 128
Computation And Compliance? 118-124 233-239 130
RETURNS UNDER GST
QRMP SCHEME 150-151 245 132
Interest On Account of Short Payment (Or) Non-
Payment Under Qrmp Scheme 152 241,246 133
Time Limits for Various Returns 148 248 133
Special Points on Returns - 244 135
14 Late Fee for Delay in Filing Return [Sec. 47] 156 244 136
Filing Nil Returns Through Sms - 245 137
First Returns [Sec.40] 154 245 137
Notice To Return Defaulters [Sec. 46] 156 245 137
Rectification Of Returns - 241 138
Role Of Certified GST Practitioner Sec. 48 168 250 139
ACCOUNTS AND RECORDS, E-WAY BILL
15 ACCOUNTS AND RECORDS, E-WAY BILL 173-195 252-258 141-145
REFUNDS UNDER GST
Refund In Case of Zero-Rated Supplies 206 259 146
Refund Of Unutilized ITC 206 259 146
Deemed Exports [Sec. 147 Of CGST Act, 2017] 221 269 149
Refund On Account of Wrong Classification [Rule
16 223 270 150
89(1A) Of CGST Rules]
Refund To Uin Holder [Rule 95 Of CGST Rules,
223 271 151
2017]
Procedural Aspects - 261 151
Withholding Of Refund 224 271 152
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CA FINAL – DETAILED INDEX
[Link] PARTICULARS RESOURCE REWISE THAT'S IT
Refund Subject to Unjust Enrichment 206 259 152
ASSESSMENT & AUDIT
Various Interest Provisions Under GST 255 277,279 154
Assessment Under GST 241-249 274 155
17
Audit Under GST 249-254 278 157
Liability To Pay in Special Cases 265-268 285-287 158
SEARCH, SEIZURE, OFFENCES AND PENALTIES
Seizure And Confiscation of Goods from Place of
269-279 288 160
Business [Sec.67 Read with Sec. 130]
Seizure Of Goods During Transit [Sec. 68 Read
269-279 288 161
with Sec. 129]
Recovery Of Penalty by Sale of Goods or
Conveyance Detained or Seized in Transit [Rule 277 291 161
144A]
Disposal Of Proceeds of Sale of Goods or
18
Conveyance and Movable or Immovable Property 277 291 162
[Rule 154]
Types Of Offences and Penalty 279-283 293 162
Offences U/S 122(1) – Bio Dis Credits Tft 279-283 293 163
Non Bailable Offences + Arrest Provisions 285 296 164
Imprisonment [Sec. 132] 283 295 165
Compounding Of Offences [Section 138] 291-294 299 166
DEMAND & RECOVERY UNDER GST
19 DEMAND & RECOVERY UNDER GST 305-328 301-309 168-172
APPEALS
Meaning of various terminologies used 333 310 173
20 Revisional Authority under GST 341 314 175
Rule 108(3) & Rule 109 340 315 176
ADVANCE RULING
21 ADVANCE RULING 353-359 316 177
ETHICS AND OTHER PROVISIONS
22 ETHICS AND OTHER PROVISIONS 361-385 317-324 179-182
VOLUME - 3e -33
TAXABLE EVENT UNDER CUSTOMS
Levy – Sec. 12 Of Customs Act, 1962 1 324 183
325,332
Important Definitions 2,12-14 183
-334
Options Available to Importer For Import Of
23 4 327 184
Goods
Various Documents Involved - - 185
Taxable Event and Relevant Date For
9-12 330,335 186
Determining Rate Of Duty
EXEMPTIONS UNDER CUSTOMS
24 EXEMPTIONS UNDER CUSTOMS 16-30 336-341 187-190
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CA FINAL – DETAILED INDEX
[Link] PARTICULARS RESOURCE REWISE THAT'S IT
CLASSIFICATION OF GOODS & TYPES OF CUSTOMS DUTY
General Interpretative rules (GIR) or Rules for
35-39 344-347 191
Interpretation of Tariff
Normal Customs Duties [All Sections Are of
42 349 192
Customs Tariff Act
Additional Customs Duties on Import: 42 349 192
Non-Applicability of Safeguard Duty 49 354 194
Circumvention Of Asd & Add 52-56 357-361 194
Absorption Of Asd & Add 52-56 357-361 194
Old Customs Duties Relevant in Current Scenario 44 350 195
25
Computation Of Customs Duty in Case of Import 45 350 195
Rate Of Duty in Case of Goods Imported As A Set
61 362 196
Of Articles – Sec. 19 Of Customs Act, 1962
VALUATION UNDER CUSTOMS
Valuation In Case of Imports [Sec. 14 Read With
66 365-366 197
Rule 10(2) Of Customs Valuation Rules, 2007]
Adjustments To Fob Price [Rule 10(1) Of Customs
68 365-366 197
Valuation Rules, 2007]:
26 Customs Valuation Rules, 2007 In Case of Import 72 366-377 198
Valuation In Case of Exports 88 378 199
Customs Valuation Rules, 2007 In Case of Export 88 378 200
Valuation In Case of Import of Second-Hand
89 379 201
Goods
PROCEDURES UNDER CUSTOMS
Import Procedures 95-100 382-387 202
Compliance By Importer 101-106 388-391 204
Late Fee for Delay in Filing BoE 101-106 388-391 204
Export Procedures 108-109 392 205
Transit & Transshipment of Goods 110 392-393 206
Import/Export by Post – Relevant Date for
113-116 396-397 206
Determination of Rate of Duty
Faceless Assessment Under Customs 123 402 207
Payment Of Customs Duty Through Electronic
Cash Ledger (Or) Electronic Duty Credit Ledger 111-113 393-395 208
27 [Sec. 51A & 51B]
Import Of Goods at Concessional Rate of Duty
116-119 397 208
Rules, 2022
Self - Assessment[Sec. 17 of Customs Act, 1962] 212
Provisional Assessment [Sec. 18 Of Customs Act,
120 401 212
1962]
Customs (Finalization of Provisional Assessment)
120 401 213
Regulations, 2018
Audit Under Customs [Sec. 99A] 125 405 214
Customs Audit Regulations, 2018 125 405 214
Interest On Account of Delay in Payment of
124 404 214
Customs Duty
BAGGAGE PROVISIONS
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CA FINAL – DETAILED INDEX
[Link] PARTICULARS RESOURCE REWISE THAT'S IT
Duty Free Allowances 127-136 407-413 216
28 What Are the Entitlements to A Passenger Who
127-136 407-413 217
Is Transferring Residence to India?
Customs Duty Rates on Baggage 127-136 407-413 218
STORES UNDER CUSTOMS
29 STORES UNDER CUSTOMS 137-139 414-415 220-221
WAREHOUSING UNDER CUSTOMS
30 WAREHOUSING UNDER CUSTOMS 140-152 416-421 222-224
REFUNDS UNDER CUSTOMS
31 REFUNDS UNDER CUSTOMS 153-159 422-423 225-226
FOREIGN TRADE POLICY
Basic Aspects of Ftp 160-162 424-426 227
Trade Facilitation Under Ftp 2023 162-164 426-428 228
Specific Provisions Relating to Import and Export 164-171 428-435 231
Various Export Promotion Schemes 171-173 435-437 234
Advance Authorization for Annual Requirement
173 437 236
and Eligibility Conditions
Fulfilment Of Export Obligation 174 438 236
Remission Of Duties and Taxes on Exported
32 174 438 237
Products (RODTEP) Scheme
Export Promotion Capital Goods (EPCG) Scheme 175 439 238
Special Points W.R. To Export Obligation 176 440 239
Export Promotion Zones Scheme 177-179 441-443 240
Deemed Exports 179-182 443-446 244
Penal Action and Placing of An Entity In Denied
183 447 245
Entity List
Denied Entity List (Del) 183 447 245
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