CA FINAL SEP’25 – INDIRECT TAX LAWS

ABC ANALYSIS & IMPORTANT TOPICS BY CA AKSHANSH GARG

GOODS AND SERVICES TAX (GST)

Chapter Topics
Supply • Schedule I (Especially Para 3 & 4)
• Import of Service chart
• Schedule III
• Section 8 (Composite & Mixed Supply),
• Clarification on donation
• Printing contract, Liquidated Damages, Insurance salvage
circular
• Taxability of Cost Petroleum, Del-credere agent (DCA),
• Personal & Corporate Guarantee, Definition of Family.
RCM (Charge) • Metal Scrap (Amendment for May 25)
• Goods Transport Agency (GTA),
• Renting of Motor Vehicle,
• Sponsorship Services (Amendment for Sep 25),
• Renting of Property,
• Security Services,
• Direct Selling Agent,
• Services by Government,
• Legal Services.
Exemptions from GST • Health care services,
• Educational services (including affiliation services)
• Renting of Residential Dwelling (with amendment of Rs 20000
and 90 days)
• Exempt supply in GTA,
• Performance by an Artist,
• Services by Government,
• Import of service by foreign airline
• Miscellaneous services like
▪ Life Micro Insurance,
▪ Goods & services provided to Government in
which goods are charged up to 25%,
▪ Pure Labour contract.
▪ Hiring Services
Place of Supply (POS) • Sec 10(1)(b) – Supply involving movement of goods
where goods are delivered to recipient on the
instruction of Third person – ‘Bill to Ship to’
supply,
• Sec 10(1)(ca) – Supply of goods to a person other than a
registered person,
• Sec 12(3) – Services in relation to an immovable, property or
lodging accommodation in ahotel/boat/vessel etc.,
• Sec 12(6) – Services by way of Admission to events/
amusement park/other places,
• Sec 12(7) – Organisation of events,
• Sec 12(11) – Telecommunication service,
• Sec 13(3) – Performance based services,
• Sec 13(8) – Banking and Financial services,
intermediary services and hiring of means of
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 transport,
• Goods Transportation in case of Sec 12 & 13.
• Circular on advertising services to foreign clients
• Circular on Data hosting service- Cloud Computing
Time of Supply (TOS) • Change in Rate of Tax,
• Advance received in case of Goods/Services,
• Import of services between associated enterprises,
• Clarification on GST of Vouchers (Amendment for Sep 25)
• TOS under RCM Sec. 13(3) (Amendment for Sep 25)
Value of Supply (VOS) • Post supply discount,
• Rule 28 – VOS of goods or services or both between distinct
or related persons (Must focus on new amendments on
corporate guarantee for May 25)
• Rule 29 – VOS of goods made or received through an
Agent
• Rule 31B – VOS in case of lottery, betting, gambling &
horse racing
• Rule 31C – VOS in case of Online Gaming including
online money gaming
• Rule 32 –
• Purchase or sale of foreign currency (Moneychanging
business),
• Life Insurance business.
Input Tax Credit (ITC) • Rule 37 & 37A, Sec 17(5) – Blocked credit, Rule 42 & 43,
• Input service Distributor (ISD),
• Exempt turnover & Total turnover Definition,
• Change in usage of Capital goods.
• Clarification on demo vehicle
• Clarification on ITC availability in respect of warranty
replacement/repair of Goods, ECOs u/s 9(5) are supplied
through their platform, Ex-Works Contract
Registration • Aggregate turnover calculation,
• Sec 23 – Persons not liable for Registration (Including Metal
Scrap amendment)
• Sec 24 – Compulsory Registration under certain cases,
• E-Commerce Operator (ECO)
• Cancellation of Registration,
• Persons exempt from Aadhaar Authentication.
Tax Invoice • Revised Tax Invoice, HSN Code Limit,
• Cases where E-invoice/Dynamic QR Code is not applicable,
• Time limit for issue of invoice in case of self-invoicing (New
for Sep 25)
Demand & Recovery • Cases when PO can issue demand notice,
• Penalty under Sec 73, 74 & 74A,
• Time limit of issue of Show cause notice,
• Interest in case of Self-assessed tax Liability,
• Sec 79 – Recovery of Tax,
• Sec 81 – Transfer of property to be void in certain cases,
• Time limit for issue of Notice (Special focus on Sec. 74A)
Assessment & Audit • Interest in case of Provisional assessment,
• Sec 61 – Scrutiny of Returns,
• Sec 64 – Summary Assessment in certain special cases,
• Sec 65 – Audit by Tax Authorities,
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 • Sec 66 – Special Audit,
• Withdrawal of Assessment Order in case of Sec 62 & 64.
Inspection, Search • When inspection can be carried out by PO,
& Seizure • Safeguards provided for in respect of Search & Seizure,
[only QB is not • Guidelines for Arrest, Precautions while issuing Summon,
sufficient for this chap] • Sec 71 – Access to Business Premises.
Appeals & • Time limit for appeal filing to Appellate Authority/
Revisions Appellate Tribunal/ High Court,
• Monetary limit for filing appeal by Dept (Newly Added-Imp.)
• Pre-deposit for Appellate Authority/ Appellate Tribunal (See
Amendments for Sep 25),
• POS matter in Appellate Tribunal (Principal Bench),
• Sec 108 – Powers of Revisionary Authority,
• Sec 121 – Non-Appealable Decisions & Orders,
• Fees for filing appeal to AT
Offences & Penalty amount of:
Penalties • Sec 122, Sec 126, Sec 129, Sec 130, Sec 132, Sec 138.
Advance Ruling • Objectives,
• Questions for which Advance Ruling can be taken,
• Fees of Authority for Advance Ruling (AAR) & Appellate
Authority for Advance Ruling (AAAR).
Payment of Tax, • Sec 50 – Interest on delayed payment of tax,
TDS/TCS • Cases where TDS is not required to be deducted,
• TCS, Clarification of TCS in case of multiple ECO.
Liability to pay • Sec 87 – Liability to pay in case of an
tax Amalgamation/Merger of companies,
• Sec 90 – Liability of Partners of Firm to pay tax.
Refund under • Relevant date in different cases,
GST • Rule 89(4), Rule 89(5) (As per new amendments of May 25)
• Exceptions of unjust enrichment.
Returns • QRMP scheme, Persons not required to file GSTR-1,
• Amendment in furnishing of invoice wise details in GSTR-1
• Late Fees for Delay in filing returns (Asked in MCQs)
E-way Bill • Cases where compulsory E-way bill is required,
• Consolidated E-way bill, Validity of E-way bill,
• Cases where E-way bill is not required,
• Period of retention of accounts.
Job Work • Do Question Bank.
Miscellaneous • Sec 169 – Service of Notice in certain circumstances,
Provisions • Sec 171 – Anti-Profiteering Measure.
CUSTOMS
Levy & • Sec 13 – Duty on Pilfered goods,
Exemption • Sec 20 – Re-importation of goods into India,
• Sec 22 – Abatement of duty on Damaged/Deteriorated goods,
• Sec 23 – Remission & Relinquishment of duty
Types of Duty • Safeguard Duty, Anti-dumping Duty.
Valuation • Questions Practice.
Baggage • Questions Practice.
Warehousing • Warehousing Bond, Warehousing Period,
• Sec 64 – Owner’s right to deal with Warehoused goods,
• Sec 71 – Improper Removal of Goods from Warehouse.
Refund • Questions Practice.
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