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CGST Bill

CGST was passed to make a provision for levy and collection of taxes on intra-State supply of goods and services by the Central Government. The tax collected on this will be shared to the Central. The credit under CGST cannot be used for paying SGST and vice versa.  

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SGST Bill

The revenue collected under SGST is for the respective State Government for intra state supply of goods or services or both. Existing state levied taxes such as VAT,CST, Entertainment and amusement tax ( except when levied by local bodies ) and Taxes on lotteries, betting and gambling will get subsumed under the SGST Act.

IGST Bill

CGST was passed to make a provision for levy and collection of taxes on intra-State supply of goods and services by the Central Government. The tax collected on this will be shared to the Central. The credit under CGST cannot be used for paying SGST and vice versa.

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UTGST Bill

For all the union territories like Andaman and Nicobar Islands, Chandigarh, Dadra and Nagar Haveli, Daman and Diu, Delhi (National Capital Territory of Delhi), Lakshadweep, Puducherry etc. UTGST is leviable on all the intrastate supply of Goods or services or both with exceptions.

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Transition Rules

Report on GST registration outlines the various processes to be followed by new applicants as well those who are already registered under the existing laws to get registered under the new GST regime.

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Valuation Rules

It contains list of scenarios on how to value the supply made between two parties when the consideration is not fully in monetary terms, or between two related parties, valuation in respect of certain supplies etc.

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Payments

Report on GST registration outlines the various processes to be followed by new applicants as well those who are already registered under the existing laws to get registered under the new GST regime.

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Registration

Report on GST registration outlines the various processes to be followed by new applicants as well those who are already registered under the existing laws to get registered under the new GST regime.

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ITC Rules

Contains rules relating to claiming of Input Tax Credit that under various scenarios. Manner of determination of ITC in respect of Capital Goods and its reversals, conditions and restriction in respect of input and Capital Goods sent to Job worker etc, are addressed in the rules

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Returns

Report on GST returns proposes eight different types of returns under the GST. There will be common e-return for CGST, SGST, IGST and Additional Tax. It also highlights the various aspect of filing returns under GST.

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Refund

Report recommends the refund cases to be kept at minimum, should be simple and transparent with least possible submission of documents.

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Composition Rules

It contains list of Forms to be filed by a tax payer when option to pay tax under composition scheme has been availed.

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Invoices

Report on GST tax invoice, credit and debit notes.

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