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"metadata": {
"total_terms": 250,
"categories": [
"Basic Concepts",
"Registration",
"Returns & Compliance",
"Valuation",
"Input Tax Credit",
"Exports & Imports",
"Special Schemes",
"Litigation & Appeals",
"Accounting",
"Emerging Areas",
"Sector Specific",
"Forms & Procedures"
],
"difficulty_levels": ["basic", "intermediate", "expert"],
"target_audience": ["citizen", "business", "ca", "tax_litigator"]
},
"terms": [
{
"id": "gst_001",
"term": "GST",
"definition": "Goods and Services Tax - a comprehensive, multi-stage, destination-based tax levied on every value addition",
"example": "Manufacturer pays GST on inputs, collects GST on output, claims credit for input tax",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["CGST", "SGST", "IGST", "UTGST"],
"legal_reference": "CGST Act Section 2(56)",
"target_audience": ["citizen", "business", "ca"],
"query_patterns": [
"what is gst",
"gst meaning",
"goods and services tax explained",
"gst basics"
],
"tamil_translation": "பொருட்கள் மற்றும் சேவைகள் வரி"
},
{
"id": "gst_002",
"term": "CGST",
"definition": "Central Goods and Services Tax - portion of GST collected by Central Government on intra-state supplies",
"example": "Sale within Karnataka: CGST 9% + SGST 9% = total 18% GST",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["SGST", "IGST", "Intra-state Supply"],
"legal_reference": "CGST Act Section 2(21)",
"target_audience": ["citizen", "business", "ca"],
"query_patterns": [
"what is cgst",
"central gst meaning",
"cgst rate",
"cgst full form"
],
"tamil_translation": "மத்திய பொருட்கள் மற்றும் சேவைகள் வரி"
},
{
"id": "gst_003",
"term": "SGST",
"definition": "State Goods and Services Tax - portion of GST collected by State Government on intra-state supplies",
"example": "Sale within Maharashtra: CGST 9% + SGST 9% = total 18% GST",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["CGST", "IGST", "Intra-state Supply"],
"legal_reference": "CGST Act Section 2(102)",
"target_audience": ["citizen", "business", "ca"],
"query_patterns": [
"what is sgst",
"state gst meaning",
"sgst rate",
"sgst full form"
],
"tamil_translation": "மாநில பொருட்கள் மற்றும் சேவைகள் வரி"
},
{
"id": "gst_004",
"term": "IGST",
"definition": "Integrated Goods and Services Tax - tax on inter-state supplies and imports, collected by Central Government",
"example": "Sale from Mumbai to Chennai: IGST 18% (CGST + SGST combined)",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["CGST", "SGST", "Inter-state Supply"],
"legal_reference": "CGST Act Section 2(62)",
"target_audience": ["citizen", "business", "ca"],
"query_patterns": [
"what is igst",
"integrated gst meaning",
"igst rate",
"igst full form"
],
"tamil_translation": "ஒருங்கிணைந்த பொருட்கள் மற்றும் சேவைகள் வரி"
},
{
"id": "gst_005",
"term": "UTGST",
"definition": "Union Territory Goods and Services Tax - tax on supplies in Union Territories (without legislature)",
"example": "Supply in Chandigarh: CGST 9% + UTGST 9% = total 18% GST",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["CGST", "SGST", "Union Territory"],
"legal_reference": "CGST Act Section 2(114)",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is utgst",
"union territory gst",
"utgst rate"
],
"tamil_translation": "யூனியன் பிரதேச பொருட்கள் மற்றும் சேவைகள் வரி"
},
{
"id": "gst_006",
"term": "Intra-state Supply",
"definition": "Supply where location of supplier and place of supply are in the same state/union territory",
"example": "Supplier in Jaipur to customer in Jodhpur (both Rajasthan): intra-state, CGST+SGST apply",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["CGST", "SGST", "Place of Supply"],
"legal_reference": "CGST Act Section 8",
"target_audience": ["citizen", "business", "ca"],
"query_patterns": [
"intra state supply meaning",
"within state gst",
"cgst sgst when applicable",
"intra state vs inter state"
],
"tamil_translation": "மாநிலத்திற்குட்பட்ட விநியோகம்"
},
{
"id": "gst_007",
"term": "Inter-state Supply",
"definition": "Supply where location of supplier and place of supply are in different states/UTs, or involves imports/exports",
"example": "Mumbai supplier to Chennai customer: inter-state, IGST applies",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["IGST", "Place of Supply", "Export", "Import"],
"legal_reference": "CGST Act Section 7",
"target_audience": ["citizen", "business", "ca"],
"query_patterns": [
"inter state supply meaning",
"between states gst",
"igst when applicable",
"inter state vs intra state"
],
"tamil_translation": "மாநிலங்களுக்கிடையேயான விநியோகம்"
},
{
"id": "gst_008",
"term": "Supply",
"definition": "Includes sale, transfer, barter, exchange, license, rental, lease or disposal of goods/services made for consideration in course of business",
"example": "Selling goods, providing services, renting property, exchanging products - all are supply",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["Goods", "Services", "Consideration"],
"legal_reference": "CGST Act Section 7",
"target_audience": ["citizen", "business", "ca"],
"query_patterns": [
"what is supply under gst",
"supply definition gst",
"what transactions attract gst",
"gst supply meaning"
],
"tamil_translation": "விநியோகம்"
},
{
"id": "gst_009",
"term": "Goods",
"definition": "Every kind of movable property including actionable claims, growing crops, grass, things attached to land but severable",
"example": "Mobile phones, furniture, software (tangible), vehicles, machinery are goods",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["Services", "Movable Property", "Actionable Claim"],
"legal_reference": "CGST Act Section 2(52)",
"target_audience": ["citizen", "business", "ca"],
"query_patterns": [
"what are goods under gst",
"goods definition gst",
"movable property gst",
"goods vs services"
],
"tamil_translation": "பொருட்கள்"
},
{
"id": "gst_010",
"term": "Services",
"definition": "Anything other than goods, money, and securities, including intangible products and activities",
"example": "Consulting, transportation, software services, cloud hosting, legal advice are services",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["Goods", "Intangible", "SAC"],
"legal_reference": "CGST Act Section 2(102)",
"target_audience": ["citizen", "business", "ca"],
"query_patterns": [
"what are services under gst",
"services definition gst",
"service vs goods",
"intangible services gst"
],
"tamil_translation": "சேவைகள்"
},
{
"id": "gst_011",
"term": "Consideration",
"definition": "Payment in money or kind for supply of goods/services, including any amount paid by recipient",
"example": "Customer pays ₹1,000 for haircut: consideration = ₹1,000",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["Supply", "Value of Supply", "Payment"],
"legal_reference": "CGST Act Section 2(31)",
"target_audience": ["citizen", "business", "ca"],
"query_patterns": [
"what is consideration in gst",
"consideration meaning gst",
"payment for supply",
"gst consideration definition"
],
"tamil_translation": "பரிசீலனை"
},
{
"id": "gst_012",
"term": "Value of Supply",
"definition": "Transaction value (price actually paid) plus incidental expenses, excluding GST amount",
"example": "Goods price ₹10,000 + packing ₹200 + GST ₹1,836: value of supply = ₹10,200",
"difficulty": "intermediate",
"category": "Valuation",
"related_terms": ["Transaction Value", "Taxable Value", "Invoice Value"],
"legal_reference": "CGST Act Section 15",
"target_audience": ["business", "ca"],
"query_patterns": [
"how to calculate value of supply",
"gst valuation rules",
"transaction value gst",
"what is included in supply value"
],
"tamil_translation": "விநியோக மதிப்பு"
},
{
"id": "gst_013",
"term": "Taxable Person",
"definition": "Person registered or liable to be registered under GST (individual, company, HUF, partnership, etc.)",
"example": "Freelancer with ₹25 lakh turnover: taxable person, must register under GST",
"difficulty": "basic",
"category": "Registration",
"related_terms": ["Registered Person", "Registration", "Liability"],
"legal_reference": "CGST Act Section 2(104)",
"target_audience": ["business", "ca"],
"query_patterns": [
"who is taxable person under gst",
"taxable person meaning",
"who must register for gst",
"gst liability for individuals"
],
"tamil_translation": "வரி விதிக்கத்தக்க நபர்"
},
{
"id": "gst_014",
"term": "Registered Person",
"definition": "Person who has obtained GSTIN via registration under Section 25",
"example": "Business with GSTIN 29ABCDE1234F1Z5: registered person, can issue tax invoices",
"difficulty": "basic",
"category": "Registration",
"related_terms": ["GSTIN", "Registration", "Taxable Person"],
"legal_reference": "CGST Act Section 2(94)",
"target_audience": ["business", "ca"],
"query_patterns": [
"who is registered person",
"registered person meaning gst",
"gstin holder rights",
"registered vs unregistered"
],
"tamil_translation": "பதிவு செய்யப்பட்ட நபர்"
},
{
"id": "gst_015",
"term": "GSTIN",
"definition": "Goods and Services Tax Identification Number - 15-digit unique PAN-based registration number",
"example": "GSTIN: 29ABCDE1234F1Z5 (first 2 digits state code, next 10 PAN, next 2 entity code, last checksum)",
"difficulty": "basic",
"category": "Registration",
"related_terms": ["PAN", "Registration", "Certificate"],
"legal_reference": "CGST Rules Rule 10",
"target_audience": ["citizen", "business", "ca"],
"query_patterns": [
"what is gstin",
"gstin full form",
"gst registration number format",
"how to find gstin"
],
"tamil_translation": "ஜிஎஸ்டி அடையாள எண்"
},
{
"id": "gst_016",
"term": "Aggregate Turnover",
"definition": "Total value of all taxable supplies, exempt supplies, exports, and inter-state supplies (excluding taxes)",
"example": "Business with ₹20 lakh taxable + ₹5 lakh exempt + ₹3 lakh exports = ₹28 lakh aggregate turnover",
"difficulty": "intermediate",
"category": "Registration",
"related_terms": ["Threshold", "Registration Limit", "Turnover"],
"legal_reference": "CGST Act Section 2(6)",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is aggregate turnover",
"gst registration threshold",
"how to calculate aggregate turnover",
"turnover for gst registration"
],
"tamil_translation": "மொத்த விற்றுமுதல்"
},
{
"id": "gst_017",
"term": "Registration Threshold",
"definition": "Turnover limit above which GST registration is mandatory (₹20 lakh normal, ₹10 lakh for special category states)",
"example": "Business in Maharashtra with turnover ₹25 lakh: must register (threshold ₹20 lakh)",
"difficulty": "basic",
"category": "Registration",
"related_terms": ["Aggregate Turnover", "Composition Scheme", "Voluntary Registration"],
"legal_reference": "CGST Act Section 22",
"target_audience": ["business", "ca"],
"query_patterns": [
"gst registration limit",
"when is gst registration mandatory",
"turnover limit for gst",
"gst threshold limit"
],
"tamil_translation": "பதிவு வரம்பு"
},
{
"id": "gst_018",
"term": "Composition Scheme",
"definition": "Simplified scheme for small taxpayers with turnover up to ₹1.5 crore, paying tax at fixed rate on turnover",
"example": "Restaurant with ₹80 lakh turnover pays 5% GST on turnover, files quarterly returns",
"difficulty": "intermediate",
"category": "Special Schemes",
"related_terms": ["Composition Dealer", "CMP-08", "GSTR-4"],
"legal_reference": "CGST Act Section 10",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is composition scheme",
"composition scheme benefits",
"who can opt for composition scheme",
"composition scheme rates"
],
"tamil_translation": "கலவை திட்டம்"
},
{
"id": "gst_019",
"term": "Composition Dealer",
"definition": "Taxpayer who has opted for composition scheme, pays tax on turnover, cannot issue tax invoices or claim ITC",
"example": "Small shopkeeper under composition scheme: pays 1% GST on turnover, collects tax from customers",
"difficulty": "intermediate",
"category": "Special Schemes",
"related_terms": ["Composition Scheme", "CMP-08", "GSTR-4"],
"legal_reference": "CGST Act Section 10",
"target_audience": ["business", "ca"],
"query_patterns": [
"who is composition dealer",
"composition dealer meaning",
"composition dealer restrictions",
"can composition dealer claim itc"
],
"tamil_translation": "கலவை வியாபாரி"
},
{
"id": "gst_020",
"term": "Input Tax Credit (ITC)",
"definition": "Credit for GST paid on inputs, input services, and capital goods used in business for making taxable supplies",
"example": "Manufacturer pays ₹10,000 GST on raw materials, claims ITC, reduces output tax liability",
"difficulty": "intermediate",
"category": "Input Tax Credit",
"related_terms": ["Input", "Input Service", "Capital Goods", "ITC Reversal"],
"legal_reference": "CGST Act Section 16",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is input tax credit",
"itc meaning gst",
"how to claim itc",
"input tax credit eligibility"
],
"tamil_translation": "உள்ளீட்டு வரி வரவு"
},
{
"id": "gst_021",
"term": "Input",
"definition": "Goods (other than capital goods) used in course of business for making taxable supplies",
"example": "Raw materials, packaging, stationery used by manufacturer = inputs eligible for ITC",
"difficulty": "intermediate",
"category": "Input Tax Credit",
"related_terms": ["Input Service", "Capital Goods", "ITC"],
"legal_reference": "CGST Act Section 2(59)",
"target_audience": ["business", "ca"],
"query_patterns": [
"what are inputs under gst",
"input meaning gst",
"inputs eligible for itc",
"input vs capital goods"
],
"tamil_translation": "உள்ளீடு"
},
{
"id": "gst_022",
"term": "Input Service",
"definition": "Services used in course of business for making taxable supplies",
"example": "Legal fees, audit fees, software subscription, consulting services = input services",
"difficulty": "intermediate",
"category": "Input Tax Credit",
"related_terms": ["Input", "ITC", "Service"],
"legal_reference": "CGST Act Section 2(60)",
"target_audience": ["business", "ca"],
"query_patterns": [
"what are input services",
"input service meaning gst",
"input service itc eligibility",
"input service examples"
],
"tamil_translation": "உள்ளீட்டு சேவை"
},
{
"id": "gst_023",
"term": "Capital Goods",
"definition": "Goods with value capitalized in books, used for business over extended period (subject to depreciation)",
"example": "Machinery, computers, vehicles, plant and equipment = capital goods",
"difficulty": "intermediate",
"category": "Input Tax Credit",
"related_terms": ["Input", "Depreciation", "ITC on Capital Goods"],
"legal_reference": "CGST Act Section 2(19)",
"target_audience": ["business", "ca"],
"query_patterns": [
"what are capital goods under gst",
"capital goods meaning gst",
"itc on capital goods",
"capital goods vs inputs"
],
"tamil_translation": "மூலதன பொருட்கள்"
},
{
"id": "gst_024",
"term": "ITC Reversal",
"definition": "Process of reversing input tax credit when conditions are not met or goods/services used for exempt supplies",
"example": "Inputs used for exempted products: proportionate ITC must be reversed under Rule 42/43",
"difficulty": "expert",
"category": "Input Tax Credit",
"related_terms": ["ITC", "Rule 42", "Rule 43", "Exempt Supply"],
"legal_reference": "CGST Rules Rule 42, 43",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"itc reversal rules",
"when to reverse itc",
"rule 42 calculation",
"itc reversal for exempt supplies"
],
"tamil_translation": "ஐடிசி திருப்பி அளித்தல்"
},
{
"id": "gst_025",
"term": "Tax Invoice",
"definition": "Document issued by registered person for taxable supplies, containing prescribed particulars",
"example": "Invoice with GSTIN, invoice number, date, HSN/SAC, quantity, value, tax amounts",
"difficulty": "basic",
"category": "Compliance",
"related_terms": ["Bill of Supply", "Credit Note", "Debit Note"],
"legal_reference": "CGST Act Section 31",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is tax invoice",
"gst invoice format",
"tax invoice requirements",
"when to issue tax invoice"
],
"tamil_translation": "வரி விலைப்பட்டியல்"
},
{
"id": "gst_026",
"term": "Bill of Supply",
"definition": "Document issued by registered person for exempt supplies or by composition dealers",
"example": "Composition dealer issues bill of supply without tax details, mentioning 'composition taxable person'",
"difficulty": "intermediate",
"category": "Compliance",
"related_terms": ["Tax Invoice", "Exempt Supply", "Composition Dealer"],
"legal_reference": "CGST Act Section 31(3)",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is bill of supply",
"bill of supply vs tax invoice",
"who issues bill of supply",
"bill of supply format"
],
"tamil_translation": "விநியோக பில்"
},
{
"id": "gst_027",
"term": "Credit Note",
"definition": "Document issued when taxable value or tax charged exceeds actual amount (due to returns, discounts)",
"example": "Goods returned worth ₹10,000: issue credit note reducing output tax liability",
"difficulty": "intermediate",
"category": "Compliance",
"related_terms": ["Debit Note", "Tax Invoice", "Adjustment"],
"legal_reference": "CGST Act Section 34",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is credit note under gst",
"when to issue credit note",
"credit note format",
"gst credit note rules"
],
"tamil_translation": "வரவு சீட்டு"
},
{
"id": "gst_028",
"term": "Debit Note",
"definition": "Document issued when taxable value or tax charged is less than actual amount (due to additional charges)",
"example": "Additional packing charges ₹2,000: issue debit note increasing output tax liability",
"difficulty": "intermediate",
"category": "Compliance",
"related_terms": ["Credit Note", "Tax Invoice", "Adjustment"],
"legal_reference": "CGST Act Section 34",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is debit note under gst",
"when to issue debit note",
"debit note format",
"gst debit note rules"
],
"tamil_translation": "பற்று சீட்டு"
},
{
"id": "gst_029",
"term": "E-way Bill",
"definition": "Electronic document required for movement of goods exceeding ₹50,000 in value",
"example": "Transporting goods worth ₹1 lakh from factory to warehouse: generate e-way bill before movement",
"difficulty": "intermediate",
"category": "Compliance",
"related_terms": ["Transportation", "Goods Movement", "Part B"],
"legal_reference": "CGST Rules Rule 138",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is e way bill",
"e way bill rules",
"when is e way bill required",
"e way bill generation"
],
"tamil_translation": "மின் வழி பில்"
},
{
"id": "gst_030",
"term": "HSN Code",
"definition": "Harmonized System of Nomenclature code for classification of goods under GST",
"example": "HSN 5208 for cotton fabrics, HSN 8703 for motor cars",
"difficulty": "intermediate",
"category": "Valuation",
"related_terms": ["SAC", "Classification", "Goods"],
"legal_reference": "CGST Rules Rule 46",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is hsn code",
"hsn code meaning",
"how to find hsn code",
"hsn code for goods"
],
"tamil_translation": "எச்.எஸ்.என் குறியீடு"
},
{
"id": "gst_031",
"term": "SAC",
"definition": "Service Accounting Code for classification of services under GST",
"example": "SAC 9983 for software services, SAC 9985 for BPO services",
"difficulty": "intermediate",
"category": "Valuation",
"related_terms": ["HSN", "Classification", "Services"],
"legal_reference": "CGST Rules Rule 46",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is sac code",
"sac code meaning",
"sac for services",
"service accounting code"
],
"tamil_translation": "சேவை கணக்கியல் குறியீடு"
},
{
"id": "gst_032",
"term": "Place of Supply",
"definition": "Location determining whether supply is intra-state or inter-state, crucial for tax type determination",
"example": "Goods delivered in Karnataka: place of supply = Karnataka, intra-state (CGST+SGST)",
"difficulty": "intermediate",
"category": "Valuation",
"related_terms": ["Intra-state", "Inter-state", "Location of Supplier"],
"legal_reference": "CGST Act Section 10-13",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is place of supply",
"place of supply rules",
"how to determine place of supply",
"place of supply for services"
],
"tamil_translation": "விநியோக இடம்"
},
{
"id": "gst_033",
"term": "Reverse Charge Mechanism (RCM)",
"definition": "Liability to pay GST is on recipient instead of supplier for specified goods/services",
"example": "Legal services by advocate: recipient (company) pays GST under RCM",
"difficulty": "intermediate",
"category": "Payment",
"related_terms": ["RCM", "Recipient", "Specified Services"],
"legal_reference": "CGST Act Section 9(3), 9(4)",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is reverse charge mechanism",
"rcm under gst",
"when is rcm applicable",
"rcm payment procedure"
],
"tamil_translation": "தலைகீழ் கட்டண வழிமுறை"
},
{
"id": "gst_034",
"term": "GSTR-1",
"definition": "Monthly/quarterly return for reporting outward supplies (sales) by registered person",
"example": "File GSTR-1 by 11th of next month showing all B2B and B2C invoices",
"difficulty": "intermediate",
"category": "Returns",
"related_terms": ["GSTR-3B", "Outward Supply", "Invoice Details"],
"legal_reference": "CGST Rules Rule 59",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is gstr-1",
"gstr-1 due date",
"how to file gstr-1",
"gstr-1 format"
],
"tamil_translation": "ஜிஎஸ்டிஆர்-1"
},
{
"id": "gst_035",
"term": "GSTR-3B",
"definition": "Monthly summary return for declaring tax liability and claiming ITC, with payment",
"example": "File GSTR-3B by 20th of next month: declare sales, input tax credit, pay net tax",
"difficulty": "intermediate",
"category": "Returns",
"related_terms": ["GSTR-1", "Tax Payment", "ITC Claim"],
"legal_reference": "CGST Rules Rule 61",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is gstr-3b",
"gstr-3b due date",
"gstr-3b vs gstr-1",
"how to file gstr-3b"
],
"tamil_translation": "ஜிஎஸ்டிஆர்-3பி"
},
{
"id": "gst_036",
"term": "GSTR-2A",
"definition": "Auto-drafted dynamic statement of inward supplies (purchases) for recipient based on supplier's filings",
"example": "Check GSTR-2A to verify if suppliers have filed returns and ITC is available",
"difficulty": "intermediate",
"category": "Returns",
"related_terms": ["GSTR-2B", "ITC", "Inward Supply"],
"legal_reference": "CGST Rules Rule 60",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is gstr-2a",
"gstr-2a vs 2b",
"how to view gstr-2a",
"gstr-2a itc"
],
"tamil_translation": "ஜிஎஸ்டிஆர்-2ஏ"
},
{
"id": "gst_037",
"term": "GSTR-2B",
"definition": "Auto-drafted static ITC statement for tax period, generated on 12th of next month for ITC claim",
"example": "Use GSTR-2B for filing GSTR-3B ITC claim; valid ITC as per 2B only",
"difficulty": "intermediate",
"category": "Returns",
"related_terms": ["GSTR-2A", "ITC", "Static Statement"],
"legal_reference": "CGST Rules Rule 60",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is gstr-2b",
"gstr-2b vs 2a",
"how to download gstr-2b",
"gstr-2b itc claim"
],
"tamil_translation": "ஜிஎஸ்டிஆர்-2பி"
},
{
"id": "gst_038",
"term": "GSTR-9",
"definition": "Annual return consolidating all monthly/quarterly returns filed during the financial year",
"example": "File GSTR-9 by December 31st: reconcile annual turnover, ITC, tax paid",
"difficulty": "expert",
"category": "Returns",
"related_terms": ["Annual Return", "GSTR-9C", "Reconciliation"],
"legal_reference": "CGST Act Section 44",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is gstr-9",
"gstr-9 due date",
"how to file gstr-9",
"gstr-9 format"
],
"tamil_translation": "ஜிஎஸ்டிஆர்-9"
},
{
"id": "gst_039",
"term": "GSTR-9C",
"definition": "GST audit report and reconciliation statement certified by Chartered Accountant for turnover > ₹5 crore",
"example": "Audit by CA: reconcile GSTR-9 with audited financials, file GSTR-9C with certification",
"difficulty": "expert",
"category": "Returns",
"related_terms": ["GSTR-9", "Audit", "Reconciliation"],
"legal_reference": "CGST Act Section 44(2)",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is gstr-9c",
"gstr-9c due date",
"gst audit requirements",
"gstr-9c format"
],
"tamil_translation": "ஜிஎஸ்டிஆர்-9சி"
},
{
"id": "gst_040",
"term": "CMP-08",
"definition": "Quarterly statement-cum-challan for composition dealers to pay tax",
"example": "Composition dealer pays quarterly tax via CMP-08 by 18th of month after quarter",
"difficulty": "intermediate",
"category": "Returns",
"related_terms": ["Composition Scheme", "GSTR-4", "Quarterly Payment"],
"legal_reference": "CGST Rules Rule 62",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is cmp-08",
"cmp-08 due date",
"cmp-08 filing",
"composition scheme payment"
],
"tamil_translation": "சிஎம்பி-08"
},
{
"id": "gst_041",
"term": "GSTR-4",
"definition": "Annual return for composition dealers (filed by 30 April next financial year)",
"example": "Composition dealer files GSTR-4 summarizing quarterly CMP-08 returns",
"difficulty": "intermediate",
"category": "Returns",
"related_terms": ["Composition Scheme", "CMP-08", "Annual Return"],
"legal_reference": "CGST Act Section 44",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is gstr-4",
"gstr-4 due date",
"composition dealer return",
"gstr-4 filing"
],
"tamil_translation": "ஜிஎஸ்டிஆர்-4"
},
{
"id": "gst_042",
"term": "QRMP Scheme",
"definition": "Quarterly Return Monthly Payment scheme for taxpayers with turnover up to ₹5 crore",
"example": "Opt QRMP: pay tax monthly via PMT-06, file GSTR-1/3B quarterly, upload IFF monthly",
"difficulty": "intermediate",
"category": "Returns",
"related_terms": ["PMT-06", "IFF", "Quarterly Filing"],
"legal_reference": "Notification 61/2020",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is qrmp scheme",
"qrmp eligibility",
"how to opt qrmp",
"qrmp payment procedure"
],
"tamil_translation": "கியூஆர்எம்பி திட்டம்"
},
{
"id": "gst_043",
"term": "IFF",
"definition": "Invoice Furnishing Facility - optional monthly upload of B2B invoices for QRMP taxpayers",
"example": "QRMP taxpayer uploads critical B2B invoices via IFF in first two months of quarter",
"difficulty": "intermediate",
"category": "Returns",
"related_terms": ["QRMP", "GSTR-1", "B2B Invoices"],
"legal_reference": "Notification 61/2020",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is iff in gst",
"iff facility",
"iff filing for qrmp",
"invoice furnishing facility"
],
"tamil_translation": "விலைப்பட்டியல் வழங்கும் வசதி"
},
{
"id": "gst_044",
"term": "PMT-06",
"definition": "Challan for monthly tax payment by QRMP taxpayers",
"example": "QRMP taxpayer pays estimated tax via PMT-06 by 25th of month",
"difficulty": "intermediate",
"category": "Payment",
"related_terms": ["QRMP", "Tax Payment", "Challan"],
"legal_reference": "Notification 61/2020",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is pmt-06",
"pmt-06 challan",
"pmt-06 payment",
"qrmp tax payment"
],
"tamil_translation": "பிஎம்டி-06"
},
{
"id": "gst_045",
"term": "E-invoice",
"definition": "Electronic invoice standard for B2B transactions with IRN (Invoice Reference Number)",
"example": "Generate e-invoice for B2B sale: upload to IRP, get IRN and QR code",
"difficulty": "intermediate",
"category": "Compliance",
"related_terms": ["IRN", "QR Code", "Invoice Registration Portal"],
"legal_reference": "Notification 13/2020",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is e invoice",
"e invoice rules",
"e invoice applicability",
"how to generate e invoice"
],
"tamil_translation": "மின் விலைப்பட்டியல்"
},
{
"id": "gst_046",
"term": "IRN",
"definition": "Invoice Reference Number - unique number generated by Invoice Registration Portal for e-invoice",
"example": "After uploading invoice to IRP, receive IRN: valid for 30 days",
"difficulty": "intermediate",
"category": "Compliance",
"related_terms": ["E-invoice", "QR Code", "IRP"],
"legal_reference": "Notification 13/2020",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is irn",
"irn number meaning",
"how to get irn",
"irn validity"
],
"tamil_translation": "விலைப்பட்டியல் குறிப்பு எண்"
},
{
"id": "gst_047",
"term": "Export",
"definition": "Supply of goods/services to outside India; zero-rated with ITC refund",
"example": "Software exported to UK: 0% GST, claim refund of input GST",
"difficulty": "intermediate",
"category": "Exports & Imports",
"related_terms": ["Zero-rated", "LUT", "Refund"],
"legal_reference": "CGST Act Section 16",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is export under gst",
"gst on exports",
"export benefits",
"zero rated supply"
],
"tamil_translation": "ஏற்றுமதி"
},
{
"id": "gst_048",
"term": "Import of Goods",
"definition": "Bringing goods into India from outside; IGST + customs duty applicable",
"example": "Import machinery from Germany: pay IGST + basic customs duty at port",
"difficulty": "intermediate",
"category": "Exports & Imports",
"related_terms": ["IGST", "Bill of Entry", "Customs"],
"legal_reference": "CGST Act Section 5",
"target_audience": ["business", "ca"],
"query_patterns": [
"gst on import of goods",
"import igst calculation",
"bill of entry gst",
"import duty under gst"
],
"tamil_translation": "பொருட்கள் இறக்குமதி"
},
{
"id": "gst_049",
"term": "Import of Services",
"definition": "Receiving services from outside India; recipient liable under Reverse Charge Mechanism",
"example": "Indian company pays US firm for consulting: pay GST under RCM",
"difficulty": "intermediate",
"category": "Exports & Imports",
"related_terms": ["RCM", "Foreign Service", "Reverse Charge"],
"legal_reference": "CGST Act Section 5(3)",
"target_audience": ["business", "ca"],
"query_patterns": [
"gst on import of services",
"import service rcm",
"foreign service payment gst",
"import service tax liability"
],
"tamil_translation": "சேவைகள் இறக்குமதி"
},
{
"id": "gst_050",
"term": "LUT (Letter of Undertaking)",
"definition": "Document filed by exporters to supply goods/services without paying IGST",
"example": "Exporter files LUT annually → export without IGST payment, claim ITC refund",
"difficulty": "intermediate",
"category": "Exports & Imports",
"related_terms": ["Export", "Zero-rated", "Refund"],
"legal_reference": "CGST Rules Rule 96A",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is lut in gst",
"lut format",
"lut filing process",
"export without payment"
],
"tamil_translation": "உத்தரவாத கடிதம்"
},
{
"id": "gst_051",
"term": "SEZ (Special Economic Zone)",
"definition": "Designated area for export-oriented units; supplies to SEZ are zero-rated",
"example": "Supply software to SEZ unit in Bangalore: zero-rated, eligible for ITC refund",
"difficulty": "intermediate",
"category": "Exports & Imports",
"related_terms": ["Zero-rated", "Developer", "Refund"],
"legal_reference": "CGST Act Section 16",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is sez under gst",
"gst on sez supplies",
"sez benefits",
"supply to sez"
],
"tamil_translation": "சிறப்பு பொருளாதார மண்டலம்"
},
{
"id": "gst_052",
"term": "Deemed Export",
"definition": "Supplies notified as deemed exports eligible for refund/benefits (e.g., to EOU, UN)",
"example": "Supply to UN agency in India: treated as deemed export, refund available",
"difficulty": "expert",
"category": "Exports & Imports",
"related_terms": ["Refund", "EOU", "UN Agencies"],
"legal_reference": "CGST Act Section 147",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is deemed export",
"deemed export list",
"deemed export benefits",
"deemed export refund"
],
"tamil_translation": "கருதப்படும் ஏற்றுமதி"
},
{
"id": "gst_053",
"term": "Exempt Goods/Services",
"definition": "Items specifically exempted from GST via notification (e.g., milk, education)",
"example": "Fresh vegetables: exempt from GST, no tax charged, no ITC on inputs",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["Nil-rated", "Non-taxable", "Exemption"],
"legal_reference": "Notification 12/2017",
"target_audience": ["citizen", "business", "ca"],
"query_patterns": [
"exempt goods under gst",
"gst exempt list",
"what is exempt supply",
"gst exemption list"
],
"tamil_translation": "விலக்கு அளிக்கப்பட்ட பொருட்கள்/சேவைகள்"
},
{
"id": "gst_054",
"term": "Nil-rated Supply",
"definition": "Supplies taxed at 0% but inputs eligible for ITC (e.g., exports, specific goods)",
"example": "Supply of books: 0% GST, but publisher can claim ITC on paper/printing",
"difficulty": "intermediate",
"category": "Basic Concepts",
"related_terms": ["Zero-rated", "Exempt", "ITC"],
"legal_reference": "CGST Act Section 2(58)",
"target_audience": ["business", "ca"],
"query_patterns": [
"nil rated goods list",
"0 gst items",
"nil rated vs exempt",
"zero rated vs nil rated"
],
"tamil_translation": "பூஜ்ஜிய வரி விநியோகம்"
},
{
"id": "gst_055",
"term": "Non-taxable Supply",
"definition": "Supply outside GST scope (e.g., alcohol for human consumption, petroleum)",
"example": "Petrol/diesel: not under GST, taxed under state excise/VAT",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["Exempt", "Outside GST", "State Tax"],
"legal_reference": "CGST Act Section 2(78)",
"target_audience": ["citizen", "business", "ca"],
"query_patterns": [
"non taxable supply gst",
"petrol under gst",
"alcohol gst",
"what is outside gst"
],
"tamil_translation": "வரி விதிக்க முடியாத விநியோகம்"
},
{
"id": "gst_056",
"term": "Composite Supply",
"definition": "Bundle of goods/services naturally supplied together, with one principal supply",
"example": "Laptop sold with bag + mouse: principal = laptop, entire supply taxed at laptop rate",
"difficulty": "intermediate",
"category": "Valuation",
"related_terms": ["Principal Supply", "Mixed Supply"],
"legal_reference": "CGST Act Section 2(30)",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is composite supply",
"composite supply examples",
"composite vs mixed supply",
"composite supply tax rate"
],
"tamil_translation": "கலப்பு விநியோகம்"
},
{
"id": "gst_057",
"term": "Mixed Supply",
"definition": "Two or more independent supplies sold together for single price, taxed at highest rate",
"example": "Gift hamper with chocolates (18%) + wine (28%): entire hamper taxed at 28%",
"difficulty": "intermediate",
"category": "Valuation",
"related_terms": ["Composite Supply", "Highest Rate"],
"legal_reference": "CGST Act Section 2(74)",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is mixed supply",
"mixed supply examples",
"mixed supply gst rate",
"mixed vs composite supply"
],
"tamil_translation": "கலப்பு விநியோகம்"
},
{
"id": "gst_058",
"term": "Principal Supply",
"definition": "Dominant element in a composite supply determining applicable GST rate",
"example": "Hotel stay with breakfast: principal = accommodation (12%), not breakfast",
"difficulty": "intermediate",
"category": "Valuation",
"related_terms": ["Composite Supply", "Rate Determination"],
"legal_reference": "CGST Act Section 2(87)",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is principal supply",
"principal supply meaning",
"rate determination in composite supply",
"principal supply examples"
],
"tamil_translation": "முதன்மை விநியோகம்"
},
{
"id": "gst_059",
"term": "Works Contract",
"definition": "Contract for construction/repair of immovable property involving goods transfer",
"example": "Building a house: treated as service, GST on entire contract value",
"difficulty": "intermediate",
"category": "Sector Specific",
"related_terms": ["Construction", "Service", "Immovable Property"],
"legal_reference": "CGST Act Section 2(119)",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is works contract",
"works contract gst rate",
"construction gst",
"works contract meaning"
],
"tamil_translation": "பணி ஒப்பந்தம்"
},
{
"id": "gst_060",
"term": "Actionable Claim",
"definition": "Right to recover debt/benefits not in possession (e.g., lottery, betting)",
"example": "Lottery ticket sale: taxable as supply of actionable claim",
"difficulty": "expert",
"category": "Basic Concepts",
"related_terms": ["Lottery", "Betting", "Specified Actionable Claim"],
"legal_reference": "CGST Act Section 2(1)",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is actionable claim",
"actionable claim gst",
"lottery gst",
"betting gst"
],
"tamil_translation": "நடவடிக்கைக்குரிய கோரிக்கை"
},
{
"id": "gst_061",
"term": "Money",
"definition": "Indian legal tender, foreign currency, cheques, drafts used as consideration",
"example": "Paying ₹10,000 cash for goods: money as consideration, no GST on money",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["Consideration", "Currency", "Payment"],
"legal_reference": "CGST Act Section 2(75)",
"target_audience": ["citizen", "business", "ca"],
"query_patterns": [
"money definition gst",
"is money subject to gst",
"currency gst treatment",
"cash payment gst"
],
"tamil_translation": "பணம்"
},
{
"id": "gst_062",
"term": "Securities",
"definition": "Shares, bonds, derivatives as defined under Securities Contracts Act",
"example": "Buying shares on NSE: not goods/services under GST, outside scope",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["Shares", "Bonds", "Financial Instruments"],
"legal_reference": "CGST Act Section 2(101)",
"target_audience": ["business", "ca"],
"query_patterns": [
"securities under gst",
"gst on shares",
"share trading gst",
"bonds gst"
],
"tamil_translation": "பத்திரங்கள்"
},
{
"id": "gst_063",
"term": "Business",
"definition": "Includes trade, commerce, manufacture, profession, vocation, even non-profit activities",
"example": "Doctor charging consultation fee: business under GST, liable to register",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["Profession", "Supply", "Taxable Person"],
"legal_reference": "CGST Act Section 2(17)",
"target_audience": ["citizen", "business", "ca"],
"query_patterns": [
"business definition gst",
"what is business under gst",
"profession under gst",
"gst on professional services"
],
"tamil_translation": "வணிகம்"
},
{
"id": "gst_064",
"term": "Supplier",
"definition": "Person supplying goods/services, includes agent acting on behalf",
"example": "Manufacturer selling to distributor: supplier liable to charge GST",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["Recipient", "Outward Supply", "Tax Invoice"],
"legal_reference": "CGST Act Section 2(105)",
"target_audience": ["business", "ca"],
"query_patterns": [
"supplier meaning gst",
"who is supplier",
"supplier vs recipient",
"supplier liability"
],
"tamil_translation": "வழங்குநர்"
},
{
"id": "gst_065",
"term": "Recipient",
"definition": "Person liable to pay consideration for supply, or to whom goods/services delivered",
"example": "Customer receiving goods: recipient, may claim ITC if registered",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["Supplier", "Inward Supply", "Consideration"],
"legal_reference": "CGST Act Section 2(93)",
"target_audience": ["business", "ca"],
"query_patterns": [
"recipient meaning gst",
"who is recipient",
"recipient vs supplier",
"recipient itc eligibility"
],
"tamil_translation": "பெறுநர்"
},
{
"id": "gst_066",
"term": "Agent",
"definition": "Person supplying/receiving goods/services on behalf of principal (e.g., broker)",
"example": "Commission agent selling goods for manufacturer: agent issues invoice in principal's name",
"difficulty": "intermediate",
"category": "Basic Concepts",
"related_terms": ["Principal", "Del Credere Agent", "Broker"],
"legal_reference": "CGST Act Section 2(5)",
"target_audience": ["business", "ca"],
"query_patterns": [
"agent definition gst",
"agent gst registration",
"commission agent gst",
"principal agent relationship"
],
"tamil_translation": "முகவர்"
},
{
"id": "gst_067",
"term": "Principal",
"definition": "Person on whose behalf agent conducts business of supply/receipt",
"example": "Manufacturer using agent to sell: principal liable for GST compliance",
"difficulty": "intermediate",
"category": "Basic Concepts",
"related_terms": ["Agent", "Supply Chain", "Principal Liability"],
"legal_reference": "CGST Act Section 2(88)",
"target_audience": ["business", "ca"],
"query_patterns": [
"principal meaning gst",
"principal agent relationship",
"principal liability in gst",
"principal vs agent"
],
"tamil_translation": "முதன்மையாளர்"
},
{
"id": "gst_068",
"term": "Inward Supply",
"definition": "Receipt of goods/services by purchase, acquisition, or any means",
"example": "Business purchases raw material: inward supply, eligible for ITC if taxable",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["Outward Supply", "Purchase", "Input"],
"legal_reference": "CGST Act Section 2(62)",
"target_audience": ["business", "ca"],
"query_patterns": [
"inward supply meaning",
"purchase under gst",
"inward vs outward supply",
"inward supply itc"
],
"tamil_translation": "உள்வரும் விநியோகம்"
},
{
"id": "gst_069",
"term": "Outward Supply",
"definition": "Supply of goods/services by sale, transfer, barter, etc., in course of business",
"example": "Business sells finished goods: outward supply, liable to charge GST",
"difficulty": "basic",
"category": "Basic Concepts",
"related_terms": ["Inward Supply", "Sales", "Output Tax"],
"legal_reference": "CGST Act Section 2(83)",
"target_audience": ["business", "ca"],
"query_patterns": [
"outward supply meaning",
"sales under gst",
"outward vs inward supply",
"outward supply tax liability"
],
"tamil_translation": "வெளிச்செல்லும் விநியோகம்"
},
{
"id": "gst_070",
"term": "Electronic Cash Ledger",
"definition": "Ledger for depositing cash for tax payment (via challan, credit card, NEFT)",
"example": "Deposit ₹50,000 via challan: amount credited to cash ledger, used for tax payment",
"difficulty": "intermediate",
"category": "Technology",
"related_terms": ["Electronic Credit Ledger", "Electronic Liability Ledger", "PMT-02"],
"legal_reference": "CGST Act Section 49",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is electronic cash ledger",
"cash ledger under gst",
"how to deposit in cash ledger",
"cash ledger vs credit ledger"
],
"tamil_translation": "மின்னணு பண ஏடு"
},
{
"id": "gst_071",
"term": "Electronic Credit Ledger",
"definition": "Ledger for ITC accumulated from input supplies, used for tax payment",
"example": "ITC of ₹30,000 from purchases credited to credit ledger, used to pay output tax",
"difficulty": "intermediate",
"category": "Technology",
"related_terms": ["Electronic Cash Ledger", "ITC", "Utilization"],
"legal_reference": "CGST Act Section 49",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is electronic credit ledger",
"credit ledger under gst",
"itc ledger",
"how to use credit ledger"
],
"tamil_translation": "மின்னணு கடன் ஏடு"
},
{
"id": "gst_072",
"term": "Electronic Liability Ledger",
"definition": "Ledger showing total tax liability (output tax, interest, penalty) due",
"example": "GSTR-3B filed: output tax ₹25,000 posted to liability ledger",
"difficulty": "intermediate",
"category": "Technology",
"related_terms": ["Liability", "Tax Payable", "Interest"],
"legal_reference": "CGST Act Section 49",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is liability ledger",
"gst liability ledger",
"how to check liability",
"liability vs cash ledger"
],
"tamil_translation": "மின்னணு பொறுப்பு ஏடு"
},
{
"id": "gst_073",
"term": "Utilization Hierarchy",
"definition": "Order of utilizing ITC: IGST first for IGST liability, then CGST/SGST",
"example": "Taxpayer has IGST + CGST credit: pay IGST liability first from IGST credit",
"difficulty": "expert",
"category": "Technology",
"related_terms": ["ITC", "Credit Ledger", "Payment Logic"],
"legal_reference": "CGST Rules Rule 88A",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"itc utilization order",
"how to utilize itc",
"credit utilization rules",
"igst utilization priority"
],
"tamil_translation": "பயன்பாட்டு வரிசைமுறை"
},
{
"id": "gst_074",
"term": "Demand Notice",
"definition": "Notice issued by department demanding tax/interest/penalty after scrutiny/audit",
"example": "Audit finds short payment of ₹2 lakh: DRC-01 notice issued demanding tax + interest",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["DRC-01", "SCN", "Adjudication"],
"legal_reference": "CGST Act Section 73, 74",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is demand notice",
"gst demand notice",
"drc-01 notice",
"show cause notice gst"
],
"tamil_translation": "கோரிக்கை நோட்டீஸ்"
},
{
"id": "gst_075",
"term": "Show Cause Notice (SCN)",
"definition": "Notice requiring taxpayer to explain why action shouldn't be taken for alleged non-compliance",
"example": "Department issues SCN for alleged ITC mismatch, seeking explanation within 30 days",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["DRC-01", "Demand", "Adjudication"],
"legal_reference": "CGST Act Section 73, 74",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is show cause notice",
"scn under gst",
"how to reply to scn",
"scn response time"
],
"tamil_translation": "காரணம் காட்டும் நோட்டீஸ்"
},
{
"id": "gst_076",
"term": "Adjudication",
"definition": "Process where proper officer passes order after considering taxpayer's reply to SCN",
"example": "After hearing taxpayer's explanation, officer passes adjudication order confirming demand",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["SCN", "Demand Order", "Hearing"],
"legal_reference": "CGST Act Section 75",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is adjudication",
"gst adjudication process",
"adjudicating authority",
"adjudication order"
],
"tamil_translation": "தீர்ப்பு வழங்கல்"
},
{
"id": "gst_077",
"term": "Appeal",
"definition": "Challenge against adjudication order before higher authority",
"example": "Disagree with demand order: file appeal with Appellate Authority within 3 months",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["APL-01", "Appellate Authority", "Pre-deposit"],
"legal_reference": "CGST Act Section 107",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is gst appeal",
"how to file gst appeal",
"appeal time limit",
"gst appeal process"
],
"tamil_translation": "மேல்முறையீடு"
},
{
"id": "gst_078",
"term": "Pre-deposit",
"definition": "Percentage of disputed tax to be deposited before filing appeal",
"example": "Appeal against ₹10 lakh demand: deposit 10% (₹1 lakh) via DRC-03 before appeal",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["Appeal", "DRC-03", "Stay"],
"legal_reference": "CGST Act Section 107(6)",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is pre deposit",
"gst appeal pre deposit",
"pre deposit percentage",
"how to pay pre deposit"
],
"tamil_translation": "முன் வைப்புத் தொகை"
},
{
"id": "gst_079",
"term": "Appellate Authority",
"definition": "Officer (Joint/Additional Commissioner) hearing first appeal against original orders",
"example": "Appeal against demand order: heard by Appellate Authority at state level",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["Appeal", "APL-01", "Remand"],
"legal_reference": "CGST Act Section 107",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"who is appellate authority",
"first appeal authority",
"appellate authority powers",
"appeal hierarchy"
],
"tamil_translation": "மேல்முறையீட்டு அதிகாரி"
},
{
"id": "gst_080",
"term": "GSTAT",
"definition": "GST Appellate Tribunal - independent tribunal for second appeal",
"example": "Disagree with state appellate order: appeal to GSTAT (when constituted)",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["Appeal", "Tribunal", "Second Appeal"],
"legal_reference": "CGST Act Section 109",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is gstat",
"gst tribunal",
"gstat appeal",
"gstat status"
],
"tamil_translation": "ஜிஎஸ்டி மேல்முறையீட்டு தீர்ப்பாயம்"
},
{
"id": "gst_081",
"term": "Stay of Recovery",
"definition": "Interim relief preventing department from recovering disputed tax during appeal",
"example": "Apply for stay of bank attachment during appeal: may require pre-deposit",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["Interim Relief", "Pre-deposit", "Recovery"],
"legal_reference": "CGST Act Section 83",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is stay of recovery",
"gst stay application",
"how to get stay",
"stay against recovery"
],
"tamil_translation": "மீட்பு நிறுத்தம்"
},
{
"id": "gst_082",
"term": "Arrears",
"definition": "Tax, interest, or penalty remaining unpaid after due date",
"example": "Tax of ₹50,000 not paid by 20th: becomes arrears, interest accrues @18%",
"difficulty": "intermediate",
"category": "Payment",
"related_terms": ["Interest", "Demand", "Recovery"],
"legal_reference": "CGST Act Section 50",
"target_audience": ["business", "ca"],
"query_patterns": [
"what are arrears",
"gst arrears meaning",
"interest on arrears",
"arrears recovery"
],
"tamil_translation": "நிலுவைத் தொகை"
},
{
"id": "gst_083",
"term": "Refund",
"definition": "Claim for excess tax paid or unutilized ITC (e.g., exports, inverted duty)",
"example": "Exporter with unutilized ITC of ₹5 lakh: file refund claim with supporting documents",
"difficulty": "expert",
"category": "Refunds",
"related_terms": ["RFD-01", "Export Refund", "Inverted Duty"],
"legal_reference": "CGST Act Section 54",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"gst refund process",
"how to claim gst refund",
"refund eligibility",
"refund timeline"
],
"tamil_translation": "பணத்தைத் திரும்பப் பெறுதல்"
},
{
"id": "gst_084",
"term": "Inverted Duty Structure",
"definition": "Situation where tax rate on inputs is higher than tax rate on output supplies",
"example": "Buy inputs at 18% GST, sell at 5% GST: inverted duty, eligible for ITC refund",
"difficulty": "expert",
"category": "Refunds",
"related_terms": ["Refund", "ITC", "Accumulated Credit"],
"legal_reference": "CGST Act Section 54(3)",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is inverted duty structure",
"inverted duty refund",
"itc accumulation",
"inverted duty calculation"
],
"tamil_translation": "தலைகீழ் வரி அமைப்பு"
},
{
"id": "gst_085",
"term": "RFD-01",
"definition": "Application form for claiming GST refund (exports, inverted duty, etc.)",
"example": "Exporter files RFD-01 with documents to claim ITC refund on zero-rated supplies",
"difficulty": "expert",
"category": "Forms",
"related_terms": ["Refund", "RFD-06", "Sanction"],
"legal_reference": "CGST Rules Rule 89",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is rfd-01",
"rfd-01 form",
"gst refund application",
"how to file rfd-01"
],
"tamil_translation": "ஆர்எஃப்டி-01"
},
{
"id": "gst_086",
"term": "DRC-01",
"definition": "Show Cause Notice (SCN) for demand of tax/interest/penalty after investigation",
"example": "Audit finds under-reported sales: issue DRC-01 demanding ₹10 lakh + interest",
"difficulty": "expert",
"category": "Forms",
"related_terms": ["SCN", "Demand", "Adjudication"],
"legal_reference": "CGST Act Section 73, 74",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is drc-01",
"drc-01 notice",
"show cause notice format",
"how to respond to drc-01"
],
"tamil_translation": "டிஆர்சி-01"
},
{
"id": "gst_087",
"term": "DRC-03",
"definition": "Voluntary payment form to deposit tax/interest before SCN to avoid penalty",
"example": "Business realizes error: pay via DRC-03 before notice to reduce penalty exposure",
"difficulty": "expert",
"category": "Forms",
"related_terms": ["Voluntary Payment", "Pre-deposit", "Mitigation"],
"legal_reference": "CGST Rules Rule 142",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is drc-03",
"drc-03 payment",
"voluntary gst payment",
"how to pay via drc-03"
],
"tamil_translation": "டிஆர்சி-03"
},
{
"id": "gst_088",
"term": "DRC-07",
"definition": "Final demand order after adjudication specifying tax/interest/penalty payable",
"example": "Adjudicating authority issues DRC-07: demand ₹8 lakh tax + ₹1.2 lakh interest",
"difficulty": "expert",
"category": "Forms",
"related_terms": ["Demand Order", "Adjudication", "Final Order"],
"legal_reference": "CGST Rules Rule 142",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is drc-07",
"drc-07 order",
"gst demand order",
"final adjudication order"
],
"tamil_translation": "டிஆர்சி-07"
},
{
"id": "gst_089",
"term": "APL-01",
"definition": "Appeal form filed before First Appellate Authority against adjudication order",
"example": "Business disagrees with DRC-07: file APL-01 within 3 months of order",
"difficulty": "expert",
"category": "Forms",
"related_terms": ["Appeal", "Appellate Authority", "First Appeal"],
"legal_reference": "CGST Act Section 107",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is apl-01",
"gst appeal form",
"how to file apl-01",
"apl-01 format"
],
"tamil_translation": "ஏபிஎல்-01"
},
{
"id": "gst_090",
"term": "REG-01",
"definition": "Application form for new GST registration by normal taxpayer",
"example": "Business with ₹30 lakh turnover files REG-01 online for GSTIN",
"difficulty": "basic",
"category": "Forms",
"related_terms": ["Registration", "GSTIN", "Application"],
"legal_reference": "CGST Rules Rule 8",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is reg-01",
"gst registration form",
"how to apply for gst",
"reg-01 filing"
],
"tamil_translation": "REG-01"
},
{
"id": "gst_091",
"term": "ITC-01",
"definition": "Form to claim ITC on inputs held in stock on day of registration",
"example": "Business registers voluntarily: claim ITC on raw material stock via ITC-01 within 30 days",
"difficulty": "intermediate",
"category": "Forms",
"related_terms": ["ITC", "Opening Stock", "Registration"],
"legal_reference": "CGST Rules Rule 26",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is itc-01",
"itc on opening stock",
"how to claim itc on registration",
"itc-01 filing"
],
"tamil_translation": "ஐடிசி-01"
},
{
"id": "gst_092",
"term": "ITC-04",
"definition": "Statement of goods sent to/received from job worker",
"example": "Send raw material to job worker: report via ITC-04 to track input movement",
"difficulty": "intermediate",
"category": "Forms",
"related_terms": ["Job Work", "Input Tracking", "Challan"],
"legal_reference": "CGST Rules Rule 29",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is itc-04",
"itc-04 filing",
"job work reporting",
"itc-04 due date"
],
"tamil_translation": "ஐடிசி-04"
},
{
"id": "gst_093",
"term": "GST Practitioner",
"definition": "Enrolled professional authorized to file returns and perform compliance on behalf of taxpayers",
"example": "CA enrolls as GST practitioner: can file GSTR-1, GSTR-3B for multiple clients",
"difficulty": "intermediate",
"category": "Registration",
"related_terms": ["CA", "Tax Consultant", "Enrollment"],
"legal_reference": "CGST Rules Rule 83",
"target_audience": ["ca"],
"query_patterns": [
"what is gst practitioner",
"how to become gst practitioner",
"gst practitioner eligibility",
"gst practitioner scope"
],
"tamil_translation": "ஜிஎஸ்டி பயிற்சியாளர்"
},
{
"id": "gst_094",
"term": "Audit (GST)",
"definition": "Examination of records/returns to verify correctness of turnover, tax, ITC, compliance",
"example": "Department conducts audit of business with >₹5 Cr turnover: verify GSTR-1 vs books",
"difficulty": "expert",
"category": "Compliance",
"related_terms": ["GSTR-9C", "Audit Report", "Reconciliation"],
"legal_reference": "CGST Act Section 65",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"gst audit requirements",
"gst audit turnover limit",
"what is gst audit",
"audit under gst"
],
"tamil_translation": "தணிக்கை"
},
{
"id": "gst_095",
"term": "Scrutiny",
"definition": "Verification of returns by department to identify discrepancies and seek explanations",
"example": "Officer notices mismatch in GSTR-1 vs GSTR-3B: issues ASMT-10 seeking clarification",
"difficulty": "intermediate",
"category": "Compliance",
"related_terms": ["ASMT-10", "Notice", "Reconciliation"],
"legal_reference": "CGST Act Section 61",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is scrutiny",
"gst scrutiny notice",
"asmt-10 notice",
"scrutiny process"
],
"tamil_translation": "சரிபார்ப்பு"
},
{
"id": "gst_096",
"term": "Assessment",
"definition": "Determination of tax liability by proper officer in certain cases (provisional, best judgment)",
"example": "Non-filer for 6 months: best judgment assessment under Section 62",
"difficulty": "expert",
"category": "Compliance",
"related_terms": ["Provisional Assessment", "Best Judgment", "Non-filer"],
"legal_reference": "CGST Act Section 59-64",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is assessment",
"gst assessment types",
"best judgment assessment",
"provisional assessment"
],
"tamil_translation": "மதிப்பீடு"
},
{
"id": "gst_097",
"term": "Best Judgment Assessment",
"definition": "Assessment made by officer based on available information when taxpayer fails to file returns",
"example": "Non-filer: officer estimates turnover at ₹50 lakh, raises demand under Section 62",
"difficulty": "expert",
"category": "Compliance",
"related_terms": ["Assessment", "Non-filer", "Demand"],
"legal_reference": "CGST Act Section 62",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is best judgment assessment",
"section 62 assessment",
"best judgment meaning",
"non-filer assessment"
],
"tamil_translation": "சிறந்த தீர்ப்பு மதிப்பீடு"
},
{
"id": "gst_098",
"term": "Provisional Assessment",
"definition": "Temporary assessment pending final determination when taxpayer can't determine value/rate",
"example": "New product with uncertain rate: apply for provisional assessment, pay tax provisionally",
"difficulty": "expert",
"category": "Compliance",
"related_terms": ["Assessment", "Final Assessment", "Bond"],
"legal_reference": "CGST Act Section 60",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is provisional assessment",
"section 60 assessment",
"provisional assessment procedure",
"bond for provisional assessment"
],
"tamil_translation": "தற்காலிக மதிப்பீடு"
},
{
"id": "gst_099",
"term": "Recovery",
"definition": "Process of collecting tax/interest/penalty from defaulter (attachment, garnishee, etc.)",
"example": "Taxpayer fails to pay: department attaches bank account under Section 79",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["Arrears", "Attachment", "Garnishee"],
"legal_reference": "CGST Act Section 79",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"gst recovery process",
"how department recovers tax",
"attachment of bank account",
"recovery proceedings"
],
"tamil_translation": "மீட்பு"
},
{
"id": "gst_100",
"term": "Attachment",
"definition": "Seizure of assets (bank accounts, property) for recovery of tax dues",
"example": "Taxpayer defaults ₹10 lakh: department attaches bank account and property",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["Recovery", "Garnishee", "Distraint"],
"legal_reference": "CGST Act Section 79",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is attachment",
"gst attachment of property",
"bank account attachment",
"recovery by attachment"
],
"tamil_translation": "இணைப்பு"
},
{
"id": "gst_101",
"term": "Garnishee Order",
"definition": "Order to third party (bank, customer) to pay money owed to defaulter directly to department",
"example": "Department issues garnishee order to debtor of taxpayer to pay ₹5 lakh directly",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["Recovery", "Attachment", "Third Party"],
"legal_reference": "CGST Act Section 79",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is garnishee order",
"garnishee proceedings",
"gst garnishee",
"third party recovery"
],
"tamil_translation": "பறிமுதல் உத்தரவு"
},
{
"id": "gst_102",
"term": "Penalty",
"definition": "Monetary punishment for non-compliance, fraud, or evasion under GST",
"example": "Fraudulent ITC claim: penalty of 100% of tax evaded under Section 74",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["Fine", "Interest", "Compounding"],
"legal_reference": "CGST Act Section 122-138",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"gst penalty provisions",
"penalty for late filing",
"fraud penalty",
"gst penalty rates"
],
"tamil_translation": "அபராதம்"
},
{
"id": "gst_103",
"term": "Interest",
"definition": "Compensation for delayed payment of tax (usually 18% p.a.)",
"example": "Tax of ₹1 lakh paid 45 days late: interest ~₹2,219 at 18% p.a.",
"difficulty": "intermediate",
"category": "Payment",
"related_terms": ["Late Fee", "Arrears", "Delayed Payment"],
"legal_reference": "CGST Act Section 50",
"target_audience": ["business", "ca"],
"query_patterns": [
"gst interest rate",
"interest on delayed payment",
"how to calculate gst interest",
"interest on late filing"
],
"tamil_translation": "வட்டி"
},
{
"id": "gst_104",
"term": "Late Fee",
"definition": "Fixed fee for delay in filing returns (₹50/day, max ₹5,000 or 0.25% of turnover)",
"example": "GSTR-3B filed 10 days late (non-nil): late fee ₹1,000 (₹100×10)",
"difficulty": "intermediate",
"category": "Payment",
"related_terms": ["Interest", "Penalty", "Delay"],
"legal_reference": "CGST Act Section 47",
"target_audience": ["business", "ca"],
"query_patterns": [
"gst late fee",
"late filing charges",
"late fee calculation",
"maximum late fee"
],
"tamil_translation": "தாமதக் கட்டணம்"
},
{
"id": "gst_105",
"term": "Compounding of Offences",
"definition": "Settling criminal proceedings by paying compounding fee instead of prosecution",
"example": "Minor evasion: apply for compounding with fee (15-50% of tax involved)",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["Penalty", "Prosecution", "Settlement"],
"legal_reference": "CGST Act Section 138",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is compounding of offences",
"gst compounding",
"compounding fee",
"compounding application"
],
"tamil_translation": "குற்றங்களை சமரசம் செய்தல்"
},
{
"id": "gst_106",
"term": "Anti-profiteering",
"definition": "Provisions to ensure benefits of GST rate reduction are passed to consumers",
"example": "Restaurant reduces prices after GST rate cut: anti-profiteering provisions apply",
"difficulty": "expert",
"category": "Compliance",
"related_terms": ["NAA", "Price Reduction", "Consumer Benefit"],
"legal_reference": "CGST Act Section 171",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is anti profiteering",
"anti profiteering provisions",
"naa authority",
"price reduction under gst"
],
"tamil_translation": "இலாப எதிர்ப்பு"
},
{
"id": "gst_107",
"term": "NAA",
"definition": "National Anti-profiteering Authority - body examining profiteering complaints",
"example": "Consumer files complaint about no price reduction: NAA investigates",
"difficulty": "expert",
"category": "Compliance",
"related_terms": ["Anti-profiteering", "Profiteering", "Consumer"],
"legal_reference": "CGST Act Section 171",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is naa",
"national anti profiteering authority",
"naa complaints",
"profiteering investigation"
],
"tamil_translation": "தேசிய இலாப எதிர்ப்பு அதிகாரி"
},
{
"id": "gst_108",
"term": "GST on E-commerce",
"definition": "Special provisions for e-commerce operators (TCS, registration, returns)",
"example": "Amazon sells through platform: collects 1% TCS, files GSTR-8 monthly",
"difficulty": "expert",
"category": "Sector Specific",
"related_terms": ["TCS", "E-commerce Operator", "GSTR-8"],
"legal_reference": "CGST Act Section 52",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"gst on e commerce",
"e commerce operator gst",
"tcs on e commerce",
"gstr-8 filing"
],
"tamil_translation": "மின் வணிகத்தில் ஜிஎஸ்டி"
},
{
"id": "gst_109",
"term": "TCS (Tax Collected at Source)",
"definition": "Tax collected by e-commerce operator from suppliers (1% of net value)",
"example": "E-commerce platform collects ₹1,000 TCS from seller, deposits with government",
"difficulty": "expert",
"category": "Payment",
"related_terms": ["E-commerce", "GSTR-8", "Collection"],
"legal_reference": "CGST Act Section 52",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is tcs under gst",
"tcs on e commerce",
"tcs rate",
"tcs vs tds"
],
"tamil_translation": "மூலத்தில் வசூலிக்கப்படும் வரி"
},
{
"id": "gst_110",
"term": "TDS (Tax Deducted at Source)",
"definition": "Tax deducted by specified entities (govt, PSU) on payments to suppliers (2%)",
"example": "Government department pays ₹1 lakh to contractor, deducts ₹2,000 TDS",
"difficulty": "expert",
"category": "Payment",
"related_terms": ["Deductor", "GSTR-7", "Certificate"],
"legal_reference": "CGST Act Section 51",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is tds under gst",
"gst tds rate",
"tds on government contracts",
"gstr-7 filing"
],
"tamil_translation": "மூலத்தில் வரி பிடித்தம்"
},
{
"id": "gst_111",
"term": "ISD (Input Service Distributor)",
"definition": "Office distributing ITC on input services to branches having same PAN",
"example": "Head office receives legal service invoice: ISD distributes ITC to 3 branches via GSTR-6",
"difficulty": "expert",
"category": "Registration",
"related_terms": ["ITC Distribution", "Branches", "GSTR-6"],
"legal_reference": "CGST Act Section 2(61)",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is isd",
"input service distributor",
"isd registration",
"isd itc distribution"
],
"tamil_translation": "உள்ளீட்டு சேவை விநியோகஸ்தர்"
},
{
"id": "gst_112",
"term": "Job Work",
"definition": "Processing of goods by job worker on behalf of principal without transfer of ownership",
"example": "Send raw material to job worker for processing, receive finished goods",
"difficulty": "intermediate",
"category": "Compliance",
"related_terms": ["Principal", "ITC-04", "Input Movement"],
"legal_reference": "CGST Act Section 143",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is job work",
"job work under gst",
"job work procedure",
"itc-04 filing"
],
"tamil_translation": "கூலி வேலை"
},
{
"id": "gst_113",
"term": "TDS Certificate (GSTR-7A)",
"definition": "Certificate issued by deductor to deductee for TDS deducted",
"example": "Department issues GSTR-7A to contractor after filing GSTR-7",
"difficulty": "intermediate",
"category": "Returns",
"related_terms": ["TDS", "GSTR-7", "Certificate"],
"legal_reference": "CGST Act Section 51",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is gstr-7a",
"tds certificate",
"gst tds certificate",
"how to download tds certificate"
],
"tamil_translation": "ஜிஎஸ்டிஆர்-7ஏ"
},
{
"id": "gst_114",
"term": "UIN (Unique Identity Number)",
"definition": "Registration number for UN bodies, embassies, international organizations for refund claims",
"example": "UN agency in India gets UIN, claims refund on purchases via GSTR-11",
"difficulty": "expert",
"category": "Registration",
"related_terms": ["Diplomatic", "Refund", "GSTR-11"],
"legal_reference": "CGST Act Section 2(106)",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is uin",
"uin registration",
"uin refund",
"gstr-11 filing"
],
"tamil_translation": "தனித்துவ அடையாள எண்"
},
{
"id": "gst_115",
"term": "Matching",
"definition": "Reconciliation of ITC claimed with supplier's returns to detect mismatches",
"example": "ITC claimed in GSTR-3B matched with GSTR-1/GSTR-2B; mismatch communicated",
"difficulty": "intermediate",
"category": "Compliance",
"related_terms": ["ITC", "Reconciliation", "Mismatch"],
"legal_reference": "CGST Act Section 42",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is matching under gst",
"itc matching",
"gstr-2a vs 2b matching",
"mismatch resolution"
],
"tamil_translation": "பொருத்துதல்"
},
{
"id": "gst_116",
"term": "Reconciliation",
"definition": "Process of verifying GSTR-1, GSTR-3B, GSTR-9 with financial statements",
"example": "Reconcile sales as per books with GSTR-1; ITC as per books with GSTR-2B",
"difficulty": "expert",
"category": "Compliance",
"related_terms": ["GSTR-9", "GSTR-9C", "Audit"],
"legal_reference": "CGST Rules Rule 80",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"gst reconciliation process",
"gstr-1 vs 3b reconciliation",
"itc reconciliation",
"gstr-9 reconciliation"
],
"tamil_translation": "சரிசெய்தல்"
},
{
"id": "gst_117",
"term": "Transitional Credit",
"definition": "Credit of pre-GST taxes (CENVAT, VAT) carried forward to GST regime",
"example": "Business had ₹5 lakh CENVAT credit on 30-06-2017: claim in TRAN-1",
"difficulty": "expert",
"category": "Input Tax Credit",
"related_terms": ["TRAN-1", "CENVAT", "VAT"],
"legal_reference": "CGST Act Section 140",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is transitional credit",
"transitional credit under gst",
"tran-1 filing",
"cenvat to gst"
],
"tamil_translation": "மாற்றுக் கடன்"
},
{
"id": "gst_118",
"term": "TRAN-1",
"definition": "Form for claiming transitional credit of pre-GST taxes",
"example": "File TRAN-1 by December 2017 to claim CENVAT credit carried forward",
"difficulty": "expert",
"category": "Forms",
"related_terms": ["Transitional Credit", "CENVAT", "VAT"],
"legal_reference": "CGST Rules Rule 117",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is tran-1",
"tran-1 filing",
"transitional credit form",
"tran-1 due date"
],
"tamil_translation": "டிஆர்ஏஎன்-1"
},
{
"id": "gst_119",
"term": "HSN Summary",
"definition": "Mandatory reporting of HSN-wise summary of outward supplies in GSTR-1",
"example": "Report HSN 5208 (cotton fabrics) with quantity, value, tax in GSTR-1",
"difficulty": "intermediate",
"category": "Returns",
"related_terms": ["HSN", "Classification", "Summary"],
"legal_reference": "CGST Rules Rule 59",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is hsn summary",
"hsn reporting in gstr-1",
"hsn code requirements",
"hsn summary format"
],
"tamil_translation": "எச்எஸ்என் சுருக்கம்"
},
{
"id": "gst_120",
"term": "SAC Summary",
"definition": "Reporting of service-wise summary with SAC codes in GSTR-1",
"example": "Report SAC 9983 (software services) with value and tax in GSTR-1",
"difficulty": "intermediate",
"category": "Returns",
"related_terms": ["SAC", "Classification", "Services"],
"legal_reference": "CGST Rules Rule 59",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is sac summary",
"sac reporting",
"sac code in gstr-1",
"service classification"
],
"tamil_translation": "எஸ்ஏசி சுருக்கம்"
},
{
"id": "gst_121",
"term": "Nil Return",
"definition": "Return filed when no business activity during tax period (no sales, no purchases)",
"example": "Business with no transactions in month: file nil GSTR-1 and GSTR-3B",
"difficulty": "basic",
"category": "Returns",
"related_terms": ["GSTR-1", "GSTR-3B", "No Activity"],
"legal_reference": "CGST Rules Rule 59",
"target_audience": ["business", "ca"],
"query_patterns": [
"what is nil return",
"gst nil return filing",
"how to file nil return",
"nil return due date"
],
"tamil_translation": "பூஜ்ஜிய வருவாய்"
},
{
"id": "gst_122",
"term": "Late Fee",
"definition": "Penalty for delay in filing returns (₹50 per day, maximum ₹5,000 or 0.25% of turnover)",
"example": "GSTR-3B filed 10 days late: late fee ₹500 (₹50×10)",
"difficulty": "intermediate",
"category": "Payment",
"related_terms": ["Interest", "Delay", "Penalty"],
"legal_reference": "CGST Act Section 47",
"target_audience": ["business", "ca"],
"query_patterns": [
"gst late fee",
"late filing charges",
"late fee calculation",
"maximum late fee"
],
"tamil_translation": "தாமதக் கட்டணம்"
},
{
"id": "gst_123",
"term": "Demand",
"definition": "Amount of tax, interest, or penalty demanded by department through notice",
"example": "DRC-07 issued for ₹5 lakh tax + ₹75,000 interest = total demand ₹5.75 lakh",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["DRC-07", "SCN", "Recovery"],
"legal_reference": "CGST Act Section 73-75",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is demand under gst",
"gst demand notice",
"how to challenge demand",
"demand payment"
],
"tamil_translation": "கோரிக்கை"
},
{
"id": "gst_124",
"term": "Adjudicating Authority",
"definition": "Officer empowered to pass orders on notices, demands, penalties (up to specified limits)",
"example": "SCN for ₹50 lakh demand: adjudicated by Commissioner-level authority",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["Adjudication", "SCN", "Demand"],
"legal_reference": "CGST Act Section 75",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"who is adjudicating authority",
"adjudicating authority powers",
"adjudication under gst",
"adjudicating officer"
],
"tamil_translation": "தீர்ப்பு வழங்கும் அதிகாரி"
},
{
"id": "gst_125",
"term": "Revisional Authority",
"definition": "Officer empowered to revise orders of subordinate authorities suo motu or on application",
"example": "Error in assessment order: Revisional Authority can revise within 3 years",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["Revision", "Suo Motu", "Limitation"],
"legal_reference": "CGST Act Section 108",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is revisional authority",
"revision under gst",
"suo motu revision",
"revisional powers"
],
"tamil_translation": "திருத்தும் அதிகாரி"
},
{
"id": "gst_126",
"term": "Limitation",
"definition": "Statutory time limit for issuing notices, passing orders, filing appeals",
"example": "SCN under Section 73: 3 years from due date; under Section 74: 5 years for fraud",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["Time Limit", "Condonation", "Delay"],
"legal_reference": "CGST Act Section 73-74, 107",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"gst limitation period",
"time limit for scn",
"limitation for appeal",
"condonation of delay"
],
"tamil_translation": "கால வரம்பு"
},
{
"id": "gst_127",
"term": "Condonation of Delay",
"definition": "Extension of time limit for filing appeal/application on showing sufficient cause",
"example": "Appeal filed 4 months late (1 month beyond limit): apply for condonation",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["Limitation", "Delay", "Sufficient Cause"],
"legal_reference": "CGST Act Section 107",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is condonation of delay",
"condonation application",
"sufficient cause for delay",
"condonation in gst"
],
"tamil_translation": "தாமதத்தை மன்னித்தல்"
},
{
"id": "gst_128",
"term": "Writ",
"definition": "Petition filed before High Court for constitutional remedies against arbitrary action",
"example": "Challenge constitutional validity of GST rule: file writ under Article 226",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["High Court", "Constitutional Challenge", "Article 226"],
"legal_reference": "Constitution Article 226",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is writ petition",
"gst writ",
"writ jurisdiction",
"when to file writ"
],
"tamil_translation": "ரிட் மனு"
},
{
"id": "gst_129",
"term": "Alternative Dispute Resolution (ADR)",
"definition": "Mediation, conciliation for settling disputes without litigation",
"example": "Opt for GST mediation cell: neutral facilitator helps parties reach settlement",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["Mediation", "Conciliation", "Settlement"],
"legal_reference": "CBIC ADR Guidelines",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is adr",
"gst mediation",
"alternative dispute resolution",
"settlement mechanisms"
],
"tamil_translation": "மாற்று சர்ச்சை தீர்வு"
},
{
"id": "gst_130",
"term": "Settlement Commission",
"definition": "Body for settling complex disputes with full disclosure and penalty waiver potential",
"example": "Apply to Settlement Commission with full disclosure of tax evasion",
"difficulty": "expert",
"category": "Litigation",
"related_terms": ["Settlement", "Disclosure", "Penalty Waiver"],
"legal_reference": "CGST Act Section 138 (proposed)",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is settlement commission",
"gst settlement",
"settlement application",
"penalty waiver"
],
"tamil_translation": "தீர்வு ஆணையம்"
},
{
"id": "gst_131",
"term": "GST on Digital Services",
"definition": "Tax on OIDAR (Online Information Database Access and Retrieval) services from outside India",
"example": "Netflix subscription from outside India: GST under reverse charge",
"difficulty": "expert",
"category": "Emerging Areas",
"related_terms": ["OIDAR", "Digital Services", "Reverse Charge"],
"legal_reference": "CGST Act Section 2(64)",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"gst on digital services",
"oidar services",
"gst on netflix",
"digital service tax"
],
"tamil_translation": "டிஜிட்டல் சேவைகளில் ஜிஎஸ்டி"
},
{
"id": "gst_132",
"term": "OIDAR",
"definition": "Online Information Database Access and Retrieval services - digital services from outside India",
"example": "Cloud services from AWS outside India: OIDAR service, recipient pays GST",
"difficulty": "expert",
"category": "Emerging Areas",
"related_terms": ["Digital Services", "Reverse Charge", "Cross-border"],
"legal_reference": "CGST Act Section 2(64)",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"what is oidar",
"oidar services list",
"oidar gst",
"oidar registration"
],
"tamil_translation": "ஓஇடிஏஆர்"
},
{
"id": "gst_133",
"term": "GST on Cryptocurrency",
"definition": "Tax treatment of crypto assets (mining, trading, exchange services)",
"example": "Crypto exchange charges 18% GST on trading fees; crypto sale may be taxable",
"difficulty": "expert",
"category": "Emerging Areas",
"related_terms": ["Cryptocurrency", "Virtual Digital Assets", "Blockchain"],
"legal_reference": "CBIC Circular",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"gst on cryptocurrency",
"crypto tax",
"gst on bitcoin",
"crypto exchange gst"
],
"tamil_translation": "கிரிப்டோகரன்சியில் ஜிஎஸ்டி"
},
{
"id": "gst_134",
"term": "GST on AI Services",
"definition": "Tax on artificial intelligence/machine learning services (SAC 9983/9982)",
"example": "API-based AI image generation: 18% GST as software service",
"difficulty": "expert",
"category": "Emerging Areas",
"related_terms": ["AI", "Machine Learning", "SAC 9983"],
"legal_reference": "SAC 9982-9983",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"gst on ai services",
"ai service classification",
"gst on machine learning",
"ai api gst"
],
"tamil_translation": "ஏஐ சேவைகளில் ஜிஎஸ்டி"
},
{
"id": "gst_135",
"term": "GST on Cloud Services",
"definition": "Tax on IaaS, PaaS, SaaS models (usually 18% GST)",
"example": "AWS infrastructure (IaaS): 18% GST; SaaS application: 18% GST",
"difficulty": "expert",
"category": "Emerging Areas",
"related_terms": ["Cloud Computing", "SaaS", "IaaS", "PaaS"],
"legal_reference": "SAC 9983",
"target_audience": ["ca", "tax_litigator"],
"query_patterns": [
"gst on cloud services",
"saas gst rate",
"iaas gst",
"cloud computing tax"
],
"tamil_translation": "கிளவுட் சேவைகளில் ஜிஎஸ்டி"
}
]
} |