Description
Bharat Law House Pvt. Ltd. GST Smart Guide 4th edition 2025 by Ramesh Chandra Jena
Chapter
Topic Subject wise
Section of CGST
Act
Rule of CGST Rules
Chapter 1
GST — Concept & Status
Chapter 2
Constitutional Amendment
Chapter 3
Levy and Collection of Tax
7 to 11
3 to 7
Chapter 4
Time of Supply
12 to 14
Chapter 5
Place of Supply
7 to 14 IGST Act
Chapter 6
Valuation Mechanism
15
27 to 35
Chapter 7
Input Tax Credit
16 to 21
36 to 44
Chapter 8
Registration
22 to 26, 28 to 30
8 to 25
Chapter 9
Non-resident and Casual Taxable Person
27
Chapter 10
Tax Invoice, Credit and Debit Notes
31 to 34
46 to 55
Chapter 11
Accounts and Records
35 to 36
56 to 58
Chapter 12
Returns under GST
37 to 45
59 to 82
Chapter 13
Payment of Taxes
49 to 50
85 to 88
Chapter 14
Reverse Charge Mechanism (RCM) under GST Law
Sec. 5 of IGST Act
Sec. 9 of CGST Act
Chapter 15
Tax Deduction and Tax Collection at Source
51 to 52
Chapter 16
Refund under GST
54 to 58
89 to 97
Chapter 17
Assessment
59 to 64
98 to 100
Chapter 18
Audit under GST
65 to 66
101 to 102
Chapter 19
Inspection, Search, Seizure and Arrest
67 to 72
139 to 141
Chapter 20
Demand and Recovery
73 to 84
142 to 161
Chapter 21
Advance Ruling
96 to 101
103 to 107
Chapter 22
Appeals and Revision
107 to 115
108 to 115
Chapter 23
Offence and Penalties
122 to 138
162, 163
Chapter 24
Anti-Profiteering Measures
171
122 to 137
Chapter 25
Job Work under GST
143
Chapter 26
Electronic Way Bill
138 to 138D
Chapter 27
Authorised Representatives
116
116
Chapter 28
GST Practitioners
83 to 84
Chapter 29
Miscellaneous Provisions &
Schedule-I, II & III
140 to 172
& Section 7
Chapter 30
Adjudication Proceeding
Chapter 31
Remedy under Writ Petition to High Court
Chapter 32
Export Promotion Schemes under DGFT
Chapter 33
Export Procedure under GST
Chapter 34
Deemed Exports
Chapter 35
Merchant Exports
Chapter 36
Works Contract Service
Chapter 37
Goods Transport Agency Services
Chapter 38
GST on Education Sectors
Chapter 39
Pure Agent Services
Chapter 40
Intermediary Services
Chapter 41
Online Information and Database Access or Retrieval (OIDAR) Services
Chapter 42
Canteen Services under GST
Chapter 43
Employer-Employee Relationship under GST
Chapter 44
Intellectual Property Right (IPR) under GST
Chapter 45
Actionable Claims under GST
Chapter 46
Liquidated Damages under GST
chapter 47
Taxability of Government Services under GST