Downloads

Draft Rules and Formats

• Draft Return Rules
• Draft Return Formats
  • GSTR 9B
  • ITC Mismatch Report
• Draft Refund Rules
• Draft Refund Formats
• Draft Registration Rules
• Draft Registration formats
• Draft Payment Rules
• Draft Payment formats
• Draft Invoice Rules
• Draft Invoice formats

 Constitution Amendment Bill/Act

• 115th Constitution Amendment Bill, 2011 (2011)(231 KB)
• Standing Committee Report on 115th Constitution Amendment Bill (2013)(535 KB)
• 122nd Constitution Amendment Bill, 2014 (2014)(94 KB)
• Report of Select Committee of Rajya Sabha on 122nd Constitution Amendment Bill(2015)(517 KB)
• 101st Constitution Amendment Act, 2016 (2016)(937 KB)

Model GST Law

• Model GST Law (Nov 2016) ()
• Model GST Law (June 2016) (1358 KB)

Publications by ICAI

• Background Material on Revised Model GST Law (March 2017)
  Comprehensive material containing a clause by clause analysis of the revised Model GST Law along with FAQ’s, MCQ’s, Flowcharts and Illustrations etc. to make the reading and understanding easier.
• Study Paper on Taxation of E-Commerce under GST (March 2017)
  In-depth knowledge of provisions of upcoming GST pertaining to E-Commerce Transactions in a very practical and simplified manner.
• Study Paper on Unjust Enrichment (March 2017)
  In-depth practical and theoretical knowledge of the concept of unjust enrichment
• FAQ and MCQ on Revised Model GST Law (March 2017)
  Comprehensive coverage of GST in a question-answer format as an easy & lucid way to understand the law
• Simplified GST Guide for Manufacturer (March 2017)
  Covers aspects of transaction related to manufacturing like levy and exemption, registration, time and place of supply, valuation, input tax credit, job work and much more under foreseen GST in very simple and easy to comprehend language

Overview on GST

• Presentation on GST (as on 01-11-2016) (669 KB)
• GST – Concept & Status (2016) (161 KB)

FAQ

• FAQs on GST in English(1557 KB)
• FAQs on GST in Gujarati (2993 KB)
• FAQs on GST in Hindi (9984 KB)
• FAQs on GST in Kannada (1912 KB)
• FAQs on GST in Malayalam (1769 KB)
• FAQs on GST in Punjabi (607 KB)
• FAQs on GST in Telugu (1912 KB)

Business Processes

• Report of Joint Committee on Business Process on Payment (April, 2015)(575 KB)
• Report of Joint Committee on Business Process on Registration (July, 2015)(1067 KB)
• Report of Joint Committee on Business Process on Refund (August, 2015)(868 KB)
• Report of Joint Committee on Business Process on Return (October, 2015) (699 KB)
• PPT on Payment (2015) (596 KB)
• PPT on Registration (2015) (143 KB)
• PPT on Refund (2015) (474 KB)
• PPT on Return (2015) (444 KB)

Other Files

• Revenue Neutral rate – CEA Report (2015) (1477 KB)
• Training (345 KB)