Important Sections/Notifications/Definitions of GST Law (CA Inter/IPCC – May 2019) Compiled by: CA Kishan Kumar

Chapter Section Number Brief Description

CGST Act, 2017
7 Scope of supply – Meaning, Schedule I, II and III
2(30) Composite Supply
Supply under GST 8(a) Tax liability on composite supplies
2(74) Mixed Supply
8(b) Tax liability on mixed supplies
9 Levy and Collection of CGST on intra state supply (Charging Section)
9(2) DAMN and Petroleum Crude
9(3) Reverse Charge read with Notification No. 13/2017 CT (R)
Charge under GST
9(5) Notified services on which tax shall be paid by the electronic commerce operator if such
services are supplied through it [Notification No. 17/2017]
10 Composition levy
Power to grant exemption from tax. The exemptions have been notified by way of Notification
Exemptions from GST 11
No. 12/2017 CT (R) and Notification No. 9/2017 IT (R).
12 Time of supply of goods
Time of Supply
13 Time of supply of services
Value of Supply 15 Value of taxable supply
16 Eligibility and condition for taking input tax credit
17 Apportionment of credit in case of mix use and blocked credits
Input Tax Credit
17(5) Blocked Credit
18 Availability and Reversal of credit under special circumstances.
22 Persons liable for registration
23 Persons not liable for registration
24 Compulsory registration
Registration
2(20) Casual Taxable Person
2(77) Non-Resident Taxable Person
27 Validity & Advance Deposit of GST by Causal Taxable Person / Non-Resident Taxable Person

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Important Sections/Notifications/Definitions of GST Law (CA Inter/IPCC – May 2019) Compiled by: CA Kishan Kumar

Chapter Section Number Brief Description

Tax Invoice, Credit and 31 Time of issue of Tax Invoice
Debit Notes 34 Credit and debit notes
49 Payment of tax, interest, penalty and other amounts
Payment of Tax
50 Interest on delayed payment of tax
37 Furnishing details of outward supplies (GSTR-1)
39 Furnishing of returns (GSTR-3, GSTR 4 and GSTR 5)
39(9) Rectification of Errors and Omissions in Return u/s 39
Returns 40 First Return
44 Annual Return
45 Final Return
48 Goods and services tax practitioners
2(6) Aggregate Turnover
Definition 2(31) Consideration
2(93) Recipient
IGST Act, 2017
Charge under GST 5 Levy and Collection of IGST on Inter-state supply [charging section]
Input Tax Credit 16 Availment of ITC in case of zero-rated supply

Important Notifications

Chapter Notification Brief Description

13/2017 CT (R) Services notified u/s 9(3) on which GST is payable under Reverse Charge mechanism
Charge under GST
17/2017 CT (R) Services notified under section 9(5) [ECO]
12/2017 CT (R)* Services exempted wholly from CGST i.e. on Intra-State supply
Exemption under GST
9/2017 IT (R)* Services exempted wholly from IGST i.e. on Inter-State supply

Time of Supply 66/2017 CT Exemption from Payment of Tax on Advances received for Supply of Goods

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Important Sections/Notifications/Definitions of GST Law (CA Inter/IPCC – May 2019) Compiled by: CA Kishan Kumar

Important Schedules

Chapter Schedules Brief Description

Schedule I Supply without Consideration - Deemed Supply

Supply under GST Schedule II Activities to be treated as Supply of Goods or Supply of Services
Negative List - transactions/ activities which shall be neither treated as supply of goods nor a
Schedule III
supply of services

Important Definitions to be covered from Chapter 12 [In addition to those covered in Class in Ch 1 to Ch 11]

i) Consideration [Sec 2(31)]

ii) Place of business [Sec 2(85)]

iii) Principal place of business [Sec 2(90)]

iv) Recipient [Sec 2(93)]

v) Supplier [Sec 2(105)]

Notes:

The above is just an illustrative list of important Sections/ Notifications and Definitions at the Inter/IPCC level.
At least memorize the bold ones.
Don’t learn any other Section / Notification or Definition unless you are fully comfortable with the above sections.

Please complete all questions of Book and DPP. 50 (old course)/40 (New Course) marks in 200 pages is the best deal you will get in CA.

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