Laws. Circulars. Case Laws. One Place.

Charge of tax on intra-state supply. RCM under 9(3) and 9(4).

Chapter III — Levy & Collection of Tax

Sec 9

Levy & Collection (CGST)

Composition scheme eligibility, rates and conditions.

Sec 10

Composition Levy

Eligibility & Conditions for ITC Key

Chapter V — Input Tax Credit (Most Important)

Sec 16

ITC conditions: tax invoice, receipt, tax paid, return filed. 4 conditions mandatory.

Blocked Credits — Section 17(5) Most Asked

Sec 17(5)

Motor vehicles, food, club, health services, works contract — ITC not available. All 14 categories.

Business vs non-business use. Taxable vs exempt supply apportionment rules.

Sec 17(1-4)

Apportionment of ITC

Availability of Credit in Special Circumstances

Sec 18

ITC on new registration, from exempt to taxable, transfer of business.

Taking ITC on Input Sent for Job Work

Sec 19

ITC for goods sent to job worker. Time limits for return of goods.

Persons Liable for Registration

Chapter VI — Registration

Sec 22

Threshold: ₹20L/₹10L services, ₹40L goods. Aggregate turnover basis.

Mandatory registration regardless of turnover — ISD, RCM, e-commerce etc.

Sec 24

Compulsory Registration

Cancellation & Revocation of Registration

Sec 29

Who can cancel, procedure, revocation of cancelled registration.

Invoice issuance time, format, mandatory fields, continuous supply, RCM invoice.

Chapter VII — Tax Invoice, Credit & Debit Notes

Sec 31

Tax Invoice

Issuance conditions, ITC reversal on credit note, time limit.

Sec 34

Credit & Debit Notes

Furnishing of Returns (GSTR-3B)

Chapter X — Returns

Sec 39

Monthly/quarterly return filing. Annual return Sec 44. Nil return.

Interest on Delayed Payment Key

Sec 50

18% interest on unpaid tax, 24% on excess ITC claimed. Calculation method.

₹50/day late fee (₹20 for nil returns). Sec 47 & 48.

Sec 47

Levy of Late Fee

Determination of Tax — No Fraud Key

Chapter XV — Demands & Recovery

Sec 73

SCN for non-fraud cases. 3-year time limit. 10% penalty. Pre-SCN payment benefit.

Determination of Tax — Fraud Cases Key

Sec 74

5-year limitation. 100% penalty. Fraud/wilful misstatement/suppression cases.

General Provisions — Determination of Tax

Sec 75

Common provisions for 73 & 74. Pre-deposit, opportunity of hearing.

Appeals to Appellate Authority

Sec 107

Filing appeal, pre-deposit 10%, time limit 3 months.

CGST Rules 2017 (Complete)

All

Official CBIC — all rules with amendments

cbic-gst.gov.in →

R.36

Rule 36 — ITC Conditions

Documentary requirements for ITC claim

Rule 42 — ITC Reversal (Exempt)

R.42

Calculation of ITC reversal for exempt supplies

Rule 86B — Cash Ledger Restriction

R.86B

1% of output tax liability from cash for large taxpayers

GST Portal — Login & Filing

Circular	Subject	Link
Cir 211/2024	ITC on demo vehicles	CBIC →
Cir 210/2024	Place of supply for services	CBIC →
All Circulars	Year-wise archive 2017–2025	CBIC →TaxGuru →

Type	Source	Link
CGST Rate Notifications	CBIC Official	CBIC →
CGST Non-Rate Notifications	CBIC Official	CBIC →
GST Council Decisions	GST Council	GST Council →

Forum	What You Get	Link
Indian Kanoon	GST Tribunal/HC/SC orders (free)	IndianKanoon →
TaxGuru Case Laws	GST judgment summaries	TaxGuru →
GST AAR Orders	Advance Ruling (CBIC)	CBIC →

🌐

Official GSTN portal for return filing, registration, payments

gst.gov.in →

🏛️

CBIC — Laws & Circulars

Official CBIC portal for GST acts, rules, circulars

cbic-gst.gov.in →

🤝

GST Council

Meeting minutes, press releases, rate decisions

gstcouncil.gov.in →

💰

Income Tax Act, 1961

CBDT · IT Department · e-Filing Portal

Exemptions — Section 10

Sec 10

Incomes Not Included in Total Income Key

HRA 10(13A), LTC 10(5), Gratuity 10(10), PF 10(11), VRS 10(10C), Agricultural income 10(1)

Other Deductions — Business

Business Deductions — Sections 28–44

Sec 36

Insurance premium, bonus, interest on borrowing, bad debts, contribution to PF, etc.

Deductions Only on Actual Payment Key

Tax, duty, PF, ESI, leave encashment, gratuity — deductible only on payment basis.

Deductions — Investments Most Used

Chapter VI-A — Deductions (80C to 80U)

Sec 80C

PPF, ELSS, NSC, LIC, Home loan principal, Tuition fees. Max ₹1.5L.

Medical Insurance Premium

Sec 80D

Health insurance deduction. ₹25K self/family, ₹50K senior citizens.

Donations to Charitable Institutions

Sec 80G

50%/100% deduction on donations. Conditions for different institutions.

TDS on Contractor Payments

TDS Provisions — Sections 192–206

194C

1% individual/HUF, 2% others. Threshold ₹30K per payment, ₹1L aggregate.

TDS on Professional/Technical Fees

194J

10% TDS. 2% for technical services. Threshold ₹30K.

All TDS sections with rates, thresholds, resident/NRI rates

All

Complete TDS Rate Chart

IT India →

Source	What	Link
IT India — All Circulars	Year-wise CBDT circulars	IT India →
IT India — All Notifications	CBDT notifications	IT India →
TaxGuru Circulars	Searchable, subject-wise	TaxGuru →

All

TDS Rate Chart — All Sections

incometaxindia.gov.in →

🌐

e-Filing Portal

ITR filing, TDS, 26AS, AIS, Form 16 download

incometax.gov.in →

📋

TRACES — TDS Portal

Form 16, 16A, 26AS, correction statements

tdscpc.gov.in →

🏢

Companies Act, 2013

MCA · ROC · NCLT

Incorporation & MOA/AOA — Chapter II

Sec 2

Key Definitions Important

Holding, subsidiary, associate company, body corporate, financial year, KMP, related party

Incorporation of a Company

Sec 7

Documents, process, COI, registered office, SPICe form

AGM within 6 months of year end. First AGM within 9 months. 21 days notice.

Board & Meetings — Chapter XII

Sec 96

Annual General Meeting

Contents of Directors' Report. CSR, risk management, internal financial controls.

Sec 134

Board's Report

Appointment of Auditors Key

Audit & Auditors — Chapter X

Sec 139

5-year term, rotation of auditors, AGM appointment, NFRA applicability

Powers & Duties of Auditors

Sec 143

Auditor's right of access, reporting fraud u/s 143(12), CARO applicability

Composition: 2/3 independent directors. Powers and functions. Listed companies mandatory.

Sec 177

Audit Committee

Prohibition on loans/guarantees to directors. Exceptions. Penalty for violation.

RPT, Loans & Investments

Sec 185

Loans to Directors Key

Related Party Transactions Key

Sec 188

Board/shareholder approval requirements. Arm's length test. Disclosure in Board report.

ROC filings, annual returns, DIN, DSC, charge registration

Source	What	Link
MCA — All Circulars	Year-wise General Circulars	MCA →
MCA — Notifications	Gazette Notifications & GSRs	MCA →

🌐

MCA21 — e-Filing Portal

efiling.mca.gov.in →

📊

IND AS — Indian Accounting Standards

ICAI · MCA · NFRA

Ind AS 1

Presentation of Financial Statements

Structure, components, materiality, offsetting

Cost formulas, NRV, write-down of inventories

Ind AS 2

Inventories

Direct & indirect method, operating/investing/financing

Ind AS 7

Statement of Cash Flows

Accounting Policies, Estimates & Errors

Ind AS 8

Change in policy, prospective/retrospective, prior period errors

Property, Plant & Equipment Key

Ind AS 16

Recognition, depreciation methods, revaluation, disposal

CGU, recoverable amount, goodwill impairment testing

Ind AS 36

Impairment of Assets

Revenue from Contracts with Customers Key

Ind AS 115

5-step model: identify contract → PO → price → allocate → recognize

Right-of-use asset, lease liability, short-term & low-value lease exemptions

Ind AS 116

Leases

All IND AS Standards (Complete List)

All

MCA official — all Ind AS from 1 to 116

Overall Objectives of the Auditor

📋

Standards on Auditing (SA) — ICAI

SA 200–720 Series

SA 200

Reasonable assurance, audit risk, professional skepticism

Working papers, ownership, retention (7 years), confidentiality

SA 230

Audit Documentation

Identifying & Assessing Risks Key

SA 315

ROMM, understanding entity, internal controls, risk assessment procedures

Materiality in Planning & Performing

SA 320

Overall materiality, performance materiality, trivial threshold

Sufficiency, appropriateness, relevance, reliability of evidence

SA 500

Audit Evidence

SA 550

Forming Opinion & Reporting Key

SA 700

Unmodified opinion, structure of audit report, new format

Modifications to Audit Opinion

SA 705

Qualified, Adverse, Disclaimer — conditions and reporting

Complete SA Standards List (ICAI)

All SA

All SA from 200–720 with study material

SEBI LODR Regulations, 2015 Listed Cos

📈

SEBI Regulations

LODR · ICDR · PIT · SAST · SEBI Circulars

LODR

Listing obligations, corporate governance, disclosure requirements for listed entities

SEBI PIT Regulations — Insider Trading

PIT

Prohibition, UPSI, trading plan, code of conduct for listed companies

Complete list of all SEBI regulations — ICDR, SAST, AIF, PMS, etc.

All

All SEBI Regulations

All SEBI circulars — date-wise, department-wise searchable

📣

SEBI Circulars Important