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On this page, you can find all content to download related to Goods and Services Tax (GST) in India. gstindia.net moderators will keep this page updated on a regular basis.

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Index

Central Goods and Services Tax Act (CGST)

Integrated Goods and Services Tax Act (IGST)

Union Territory Goods and Services Tax Act (UTGST)

Rules under GST Acts

State Goods and Services Tax Act (SGST)

Publications by Professional Bodies

Central Goods and Services Tax (CGST) Act 2017

Central Goods and Services Tax (CGST) Act, 2017 has been notified by the Govt on 12th April 2017 after receiving President’s Assent. The act covers provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government under the GST regime. The act applies to the whole of India except the state of Jammu and Kashmir.

1st Model GST law was issued in June 2016. Revised Model GST Law was issued in November 2016.

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Integrated Goods and Services Tax (IGST) Act 2017

Integrated Goods and Services Tax (CGST) Act, 2017 has been notified by the Govt on 12th April 2017 after receiving President’s Assent. The act covers provision for levy and collection of tax on Inter-State supply of goods or services or both by the Central Government under the GST regime. The act applies to the whole of India except the state of Jammu and Kashmir.

Model IGST Law was issued in November 2016

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Union Territory Goods and Services Tax (UTGST) Act 2017

Union Territory Goods and Services Tax (UTGST / UGST) Act, 2017 has been notified by the Govt on 12th April 2017 after receiving President’s Assent. The act covers provision for levy and collection of tax on Intra-State supply in Union Territories of goods or services or both by the Central Government under the GST regime.

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Rules under – Goods and Services Tax (GST)

Law gives power to the government to make Rules. Rules define procedural aspects and other nitty gritty of law. Any amendment in law will require approval from Parliament. Rules can be modified by issuing a notification.

Accounts and Records Rules

Accounts and Records rule contain the Maintenance of accounts by registered persons, Generation and maintenance of electronic records and Records to be maintained by owner or operator of godown or warehouse and transporters.

Accounts and Records

Advance Ruling Rules

Advance Ruling rule covers the Qualification and appointment of members of the Authority for Advance Ruling, Form and manner of application to the Authority for Advance Ruling, Certification of copies of the advance rulings pronounced by the Authority, Form and manner of appeal to the Appellate Authority for Advance Ruling and Certification of copies of the advance rulings pronounced by the Authority.

Advance Ruling

Appeals and Revision Rules

Appeals and Revision rule covers the Appeal and Application to the Appellate Authority, Appeal and Application to the Appellate Tribunal, Production of additional evidence before the Appellate Authorityor the Appellate Tribunal, Order of Appellate Authority or Appellate Tribunal, Appeal to the High Court and Disqualification for misconduct.

Appeals and Revision

Assessment and Audit Rules

Rule on Assessment and Audit covers the Provisional Assessment, Scrutiny of returns, Assessment in certain cases, Audit and Special Audit.

Assessment and Audit

Composition Rules

Composition Rule covers the Intimation for composition levy, Effective date for composition levy, Conditions and restrictions for composition levy, Validity of composition levy  and Rate of tax of the composition levy.

Composition

Electronic Way Bill

Electronic Way Bill covers the Information to be furnished prior to commencement of movement of goods and generation of e-way bill, Documents and devices to be carried by a person-in-charge of a conveyance, Verification of documents and conveyances, Inspection and verification of goods and Facility for uploading information regarding detention of vehicle.

E-Way Bill

Input Tax Credit

Input Tax Credit Rule covers the Documentary requirements and conditions for claiming input tax credit, Reversal of input tax credit in case of non-payment of consideration, Claim of credit by a banking company or a financial institution, Procedure for distribution of input tax credit by Input Service Distributor, Manner of claiming credit in special circumstances, Transfer of credit on sale, merger, amalgamation, lease or transfer of a business, Manner of determination of input tax credit in certain cases and reversal thereof, Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases, Manner of reversal of credit under special circumstances and Conditions and restriction in respect of inputs and capital goods sent to the job worker.

Input Tax Credit

Revised Invoice Rules

Revised Invoice Rule covers the Tax invoice, Time limit for issuing tax invoice, Manner of issuing invoice, Bill of supply, Receipt voucher, Supplementary tax invoice and Credit or debit notes, Tax Invoice in special cases and Transportation of goods without issue of invoice

Revised Invoice

Revised Payment Rules

Revised Payment Rule covers the Electronic Tax Liability Register, Electronic Credit Ledger, Electronic Cash Ledger and Identification number for each transaction

Revised Payment

Revised Refund Rules

Revised Refund Rules covers the Application for refund of tax, interest, penalty, fees or any other amount, Acknowledgement, Grant of provisional refund, Order sanctioning refund, Credit of the amount of rejected refund claim, Order sanctioning interest on delayed refunds, Refund of tax to certain persons and Consumer Welfare Fund

Revised Refund

Revised Registration Rules

Revised Registration Rules covers the Application for registration, Verification of the application and approval, Issue of registration certificate, Separate registration for multiple business verticals within a State or a Union territory, Grant of registration to persons required to deduct tax at source or to collect tax at source, Grant of registration to non-resident taxable person, Extension in period of operation by casual taxable person and non-resident taxable person, Suo moto registration, Assignment of unique identity number to certain special entities, Display of registration certificate and GSTIN on the name board, Amendment of registration, Application for cancellation of registration, Registration to be cancelled in certain cases, Cancellation of registration, Revocation of cancellation of registration, Migration of persons registered under the existing law, Physical verification of business premises in certain cases and Method of authentication

Revised Registration

Revised Return Rules

Revised Return Rules covers the Form and manner of furnishing details of outward supplies, Form and manner of furnishing details of inward supplies, Form and manner of submission of monthly return, Form and manner of submission of quarterly return by the composition supplier, Form and manner of submission of return by non-resident taxable person, Form and manner of submission of return by an Input Service Distributor, Form and manner of submission of return by a person required to deduct tax at source, Form and manner of submission of statement of supplies by an e-commerce operator, Notice to non-filers of returns and Matching of claim of input tax credit.

Revised Return

Transitional Provisions

Transitional Provision covers the Application in respect of tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day, Declaration of stock held by a principal, Details of goods sent on approval basis and Recovery of credit wrongly availed.

Transitional Provisions

Valuation Rules

Valuation Rules covers the Value of supply of goods or services where the consideration is not wholly in money, Value of supply of goods or services or both between distinct or related persons, other than through an agent, Value of supply of goods made or received through an agent, Value of supply of goods or services or both based on cost, Residual method for determination of value of supply of goods or services or both, Determination of value in respect of certain supplies, Value of supply of services in case of pure agent and Rate of exchange of currency (other than Indian rupees) for determination of value

Valuation Rules

State Goods and Services Tax (SGST) Act 2017

State Goods and Services Tax (SGST) Act, 2017 will be passed by all the states in India. The act covers provision for levy and collection of tax on Intra-State supply in respective states of goods or services or both by the State Government under the GST regime.

Andhra Pradesh

State Goods and Services Tax (SGST) Act not yet passed.

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Arunachal Pradesh

State Goods and Services Tax (SGST) Act not yet passed.

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Assam

State Goods and Services Tax (SGST) Act not yet passed.

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Bihar

State Goods and Services Tax (SGST) Act not yet passed.

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Chhattisgarh

State Goods and Services Tax (SGST) Act not yet passed.

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Goa

State Goods and Services Tax (SGST) Act not yet passed.

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Gujarat

State Goods and Services Tax (SGST) Act not yet passed.

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Haryana

State Goods and Services Tax (SGST) Act not yet passed.

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Himachal Pradesh

State Goods and Services Tax (SGST) Act not yet passed.

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Jharkhand

State Goods and Services Tax (SGST) Act not yet passed.

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Karnataka

State Goods and Services Tax (SGST) Act not yet passed.

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Kerala

State Goods and Services Tax (SGST) Act not yet passed.

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Madhya Pradesh

State Goods and Services Tax (SGST) Act not yet passed.

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Maharashtra

State Goods and Services Tax (SGST) Act not yet passed.

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Manipur

State Goods and Services Tax (SGST) Act not yet passed.

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Meghalaya

State Goods and Services Tax (SGST) Act not yet passed.

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Mizoram

State Goods and Services Tax (SGST) Act not yet passed.

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Nagaland

State Goods and Services Tax (SGST) Act not yet passed.

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Odisha

State Goods and Services Tax (SGST) Act not yet passed.

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Punjab

State Goods and Services Tax (SGST) Act not yet passed.

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Rajasthan

State Goods and Services Tax (SGST) Act not yet passed.

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Sikkim

State Goods and Services Tax (SGST) Act not yet passed.

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Tamil Nadu

State Goods and Services Tax (SGST) Act not yet passed.

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Telangana

State Goods and Services Tax (SGST) Act not yet passed.

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Tripura

State Goods and Services Tax (SGST) Act not yet passed.

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Uttar Pradesh

State Goods and Services Tax (SGST) Act not yet passed.

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Uttarakhand

State Goods and Services Tax (SGST) Act not yet passed.

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West Bengal

State Goods and Services Tax (SGST) Act not yet passed.

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Publications by Professional Bodies

Currently, there is no publication from any professional body based on GST Act. All the publications which have been released are based on Model GST Law. GST law has changed significantly as compared to GST Model Law.

As and when professional organisations like Institute of Chartered Accounts of India (ICAI), Chamber of Tax Consultants (CTC), Institute of Company Secretary of India (ICSI) publish any book / white paper, we shall update this section.