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Goods and Services Tax Act Syllabus & Exam Pattern
Goods and Services Tax Act Syllabus, Exam Pattern
Central Goods and Services Tax (CGST) Act, 2017 Syllabus
Part 1: Exam-Oriented Syllabus :
Module 1: Core Concepts & Taxability
1. GST in India – An Introduction: Constitutional framework, GST Council, CGST/SGST/IGST/UTGST concepts.
2. Supply under GST: Meaning and scope of supply, Schedules I, II, and III, composite vs. mixed supply.
3. Charge of GST: Forward charge vs. Reverse Charge Mechanism (RCM), Composition levy.
4. Place of Supply (IGST Act): Determining intra-state vs. inter-state supply for goods and services.
5. Exemptions from GST: Goods and services notified as exempt under the Act.
6. Time of Supply: Point of taxation for goods and services (forward and reverse charge).
7. Value of Supply: Transaction value, inclusions, exclusions, and valuation rules.
Module 2: Input Tax Credit & Procedural Compliance
8. Input Tax Credit (ITC): Eligibility and conditions, apportionment, blocked credits, and reversal.
9. Registration: Persons liable, compulsory registration, procedure, amendment, and cancellation.
10. Tax Invoice, Credit and Debit Notes: Invoice formats, time limits for issuance, dynamic QR codes, e-invoicing.
11. Accounts and Records: Who must maintain them, types of records, and retention period.
12. E-Way Bill: Requirements, limits, generation, and validity.
13. Payment of Tax: Electronic cash/credit ledgers, interest on delayed payment.
14. TDS & TCS: Tax Deduction at Source and Tax Collection at Source (mostly for e-commerce operators and government entities).
15. Returns: GSTR-1, GSTR-3B, GSTR-9 (Annual), matching of ITC.
Module 3: Advanced Topics & Administration (Primarily for Final Level Exams)
16. Refunds: Zero-rated supply, inverted duty structure, refund procedures.
17. Assessment and Audit: Self-assessment, provisional assessment, scrutiny, tax authorities' audit.
18. Inspection, Search, Seizure and Arrest: Powers of officers, confiscation of goods.
19. Demands and Recovery: Show cause notices, recovery proceedings for short payment or non-payment.
20. Liability to Pay in Certain Cases: Transfer of business, agent/principal, amalgamation.
21. Appeals and Revision: Appellate Authorities, GST Appellate Tribunal, High Court/Supreme Court appeals.
22. Advance Ruling: Constitution of Authority, application procedure.
23. Offences and Penalties: Quantum of penalties, prosecution, compounding of offences.
Part 2: Statutory Index of the CGST Act, 2017 :
Chapter I: Preliminary (Sections 1–2)
Sec 1: Short title, extent, and commencement (Applies to the whole of India).
Sec 2: Definitions (Contains definitions for 121 key terms used throughout the Act, such as "aggregate turnover," "business," "goods," "services," etc.).
Chapter II: Administration (Sections 3–6)
Sec 3 & 4: Classes of officers under the Act and their appointments.
Sec 5: Powers of officers under GST.
Sec 6: Cross-empowerment (Authorisation of State/UT tax officers as proper officers under the CGST Act to ensure a single interface for taxpayers).
Chapter III: Levy and Collection of Tax (Sections 7–11)
Sec 7: Scope of Supply (The most critical section—defines what constitutes a supply, including Schedules I, II, and III).
Sec 8: Tax liability on composite and mixed supplies.
Sec 9: Levy and collection (Includes Forward Charge and Reverse Charge Mechanism).
Sec 10: Composition levy (Alternative tax scheme for small taxpayers).
Sec 11: Power to grant exemption from tax.
Chapter IV: Time and Value of Supply (Sections 12–15)
Sec 12: Time of supply of goods (Determines when the tax liability arises).
Sec 13: Time of supply of services.
Sec 14: Change in rate of tax in respect of supply of goods or services.
Sec 15: Value of taxable supply (Transaction value, inclusions, and exclusions like discounts).
Chapter V: Input Tax Credit (Sections 16–21)
Sec 16: Eligibility and conditions for taking Input Tax Credit (ITC).
Sec 17: Apportionment of credit and blocked credits (Lists items on which ITC cannot be claimed, e.g., motor vehicles, food and beverages).
Sec 18: Availability of credit in special circumstances (e.g., new registration, switching from composition to regular scheme).
Sec 19: Taking ITC in respect of inputs and capital goods sent for job work.
Sec 20 & 21: Manner of distribution of credit by Input Service Distributor (ISD) and recovery of excess credit.
Chapter VI: Registration (Sections 22–30)
Sec 22: Persons liable for registration (Turnover thresholds).
Sec 23: Persons not liable for registration (e.g., dealing in entirely exempt goods, agriculturists).
Sec 24: Compulsory registration in certain cases (Irrespective of turnover, e.g., inter-state supply, e-commerce operators).
Sec 25–27: Procedure for registration, deemed registration, and special provisions for Casual/Non-Resident Taxable Persons.
Sec 28–30: Amendment, Cancellation, and Revocation of cancellation of registration.
Chapter VII: Tax Invoice, Credit and Debit Notes (Sections 31–34)
Sec 31: Tax invoice (Time limits for issuance for goods and services).
Sec 32 & 33: Prohibition of unauthorized collection of tax and indicating tax amounts on documents.
Sec 34: Credit and debit notes (Conditions and time limits for issuance).
Chapter VIII: Accounts and Records (Sections 35–36)
Sec 35: Maintenance of accounts and other records (Where to keep them, who must keep them).
Sec 36: Period of retention of accounts (Usually 72 months from the due date of furnishing the annual return).
Chapter IX: Returns (Sections 37–48)
Sec 37: Furnishing details of outward supplies (GSTR-1).
Sec 38: Communication of details of inward supplies and ITC (GSTR-2B).
Sec 39: Furnishing of regular returns (GSTR-3B).
Sec 40–43A: First return, ITC claims, and matching concepts.
Sec 44 & 45: Annual return (GSTR-9) and Final return (GSTR-10).
Sec 46 & 47: Notices to defaulters and Levy of late fees.
Sec 48: Goods and Services Tax Practitioners (GSTPs).
Chapter X: Payment of Tax (Sections 49–53A)
Sec 49–49B: Payment of tax, interest, and penalty; Electronic ledgers (Cash, Credit, Liability); and Order of utilization of ITC.
Sec 50: Interest on delayed payment of tax.
Sec 51: Tax Deduction at Source (TDS - primarily for Govt contracts).
Sec 52: Tax Collection at Source (TCS - for E-commerce operators).
Chapter XI: Refunds (Sections 54–58)
Sec 54: Refund of tax (Conditions, 2-year time limit, zero-rated supplies, inverted duty structure).
Sec 55 & 56: Refunds in certain cases (e.g., embassies) and Interest on delayed refunds.
Sec 57 & 58: Consumer Welfare Fund.
Chapter XII: Assessment (Sections 59–64)
Sec 59 & 60: Self-assessment and Provisional assessment.
Sec 61: Scrutiny of returns.
Sec 62 & 63: Assessment of non-filers and Assessment of unregistered persons (Best Judgment Assessments).
Sec 64: Summary assessment in certain special cases (to protect revenue).
Chapter XIII: Audit (Sections 65–66)
Sec 65: Audit by tax authorities (Departmental Audit).
Sec 66: Special audit (Ordered by the department, conducted by a CA/CMA).
Chapter XIV: Inspection, Search, Seizure and Arrest (Sections 67–72)
Sec 67: Power of inspection, search, and seizure.
Sec 68: Inspection of goods in movement (E-way bill checks).
Sec 69: Power to arrest.
Sec 70–72: Summons to give evidence, Access to business premises, and Officers assisting proper officers.
Chapter XV: Demands and Recovery (Sections 73–84)
Sec 73: Determination of tax short paid/not paid (Normal cases - NO fraud or suppression).
Sec 74: Determination of tax short paid/not paid (Fraud, willful misstatement, or suppression of facts).
Sec 75: General provisions relating to determination of tax.
Sec 78 & 79: Initiation of recovery proceedings and Modes of recovery of tax.
Sec 83: Provisional attachment of property to protect revenue.
Chapter XVI: Liability to Pay in Certain Cases (Sections 85–94)
Sec 85 & 86: Liability in case of transfer of business and Liability of agent & principal.
Sec 87–89: Amalgamation/Mergers, Liquidation of companies, and Directors of private companies.
Sec 90–94: Liability of partners of a firm, guardians/trustees, Court of Wards, and other specific cases.
Chapter XVII: Advance Ruling (Sections 95–106)
Sec 95–98: Definitions, Authority for Advance Ruling (AAR), and Application procedures.
Sec 99–101: Appellate Authority for Advance Ruling (AAAR) and Appeals.
Sec 103 & 104: Applicability (binding nature) and Rulings declared void if obtained by fraud.
Chapter XVIII: Appeals and Revision (Sections 107–121)
Sec 107: Appeals to Appellate Authority (First Appeal).
Sec 108: Revisional powers of Authority.
Sec 109–112: Constitution of GST Appellate Tribunal (GSTAT) and Appeals to Tribunal.
Sec 117 & 118: Appeals to High Court and Supreme Court.
Sec 121: Non-appealable decisions and orders.
Chapter XIX: Offences and Penalties (Sections 122–138)
Sec 122: Penalty for certain specified offences (List of 21 offences).
Sec 125: General penalty (up to ₹25,000 where no specific penalty is mentioned).
Sec 129: Detention, seizure, and release of goods and conveyances in transit (E-way bill violations).
Sec 130: Confiscation of goods or conveyances.
Sec 132: Punishment for certain offences (Prosecution and imprisonment terms based on tax evaded).
Sec 138: Compounding of offences.
Chapter XX: Transitional Provisions (Sections 139–142)
Sec 139–140: Migration of existing taxpayers and Transitional arrangements for ITC.
(Note: Mostly obsolete for current exams, dealt with the transition from the old VAT/Excise/Service Tax regime to GST in 2017).
Chapter XXI: Miscellaneous (Sections 143–174)
Sec 143: Job work procedure.
Sec 150 & 151: Obligation to furnish information return and Power to call for information.
Sec 161: Rectification of errors apparent on the face of record.
Sec 164: Power of the Government to make rules under the Act.
Sec 168 & 168A: Power to issue instructions/directions and Power to extend time limits in force majeure conditions.
Sec 171: Anti-profiteering measure (Ensuring tax rate reductions are passed on to consumers).
Goods and Services Tax Act Exam Pattern :
Duration : 120 Minutes
| Subject | No. of Question | Marks |
| Goods and Services Tax Act | 100 | 100 |
| Total | 100 | 100 |
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