{ "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" } ] }