Bharat Goods and Service Tax Ready Reckoner By Ashok Batra Edition Finance Bill 2025

Bharat Goods and Service Tax Ready Reckoner By Ashok Batra

Bharat Goods and Service Tax Ready Reckoner By Ashok Batra

Division 1 Referencer

GST Compliance Calendar for March, 2025 to March, 2026

Referencer 1      Meanings of various terms

Referencer 2      Meanings of legal words, maxims/phrases

Referencer 3      Rules of interpretation of statutes including Doctrines

Referencer 4      List of section-wise/rule-wise commentary in different Chapters

Referencer 5      List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc.

Referencer 6      GST Portal

Referencer 7     Extension of due dates for different returns

Referencer 7A   Last date to issue SCN and Order under GST

Referencer 8     State/UT Codes

Referencer 9      Rate of interest payable under different situations

Referencer 10    Important points regarding Summons under section 70 of the CGST Act

Referencer 11    Penalties, late fee and fine under GST Act(s)

Referencer 12    Illustrative cases in which penalty or late fee or interest has been waived

Referencer 13    Prosecution under GST Act(s) – Sections 132 and 133

Referencer 14    Various forms under GST

Referencer 15    Different types of persons under GST

Referencer 16    Various types of supply under GST

Referencer 17    Suggestive Format of Tax Invoice, Bill of Supply, Receipt Voucher, Refund Voucher Etc.

Referencer 18    Scheme of broad classification of goods under GST

Referencer 19    Scheme of broad classification of services under GST

Referencer 20    List of topic-wise Circulars/Instructions/Guidelines etc.

Referencer 21    Supply of Goods under Reverse Charge Mechanism

Referencer 22    Supply of Services under Reverse Charge Mechanism

Referencer 23    Specified Categories of services, the tax on which shall be paid by the Electronic Commerce Operator — Sections 9(5) of the CGST Act, 2017 or 5(5) of the IGST Act, 2017

Referencer 24    GST Amnesty Scheme 2024 – Section 128A

Referencer 25    Procedure and conditions for closure of proceedings under section 128A in r/o demands issued under Section 73 – Rule 164

Referencer 26    Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024

Referencer 27    Important Last Dates for various forms under GST Amnesty Scheme, 2024

Referencer 28    FAQs on GST Amnesty Scheme, 2024

Division 2 – Practice and Procedure

Chapter 1    Introduction and Overview of GST

Chapter 2    Concept of supply including Intra-State & Inter-State Supply

Chapter 3    Place of supply of goods or services or both

Chapter 4    Zero-Rated Supply (including Exports) and Imports

Chapter 5    Levy of Tax

Chapter 6   Registration

Chapter 7    Electronic Commerce including TCS

Chapter 8    Valuation of Taxable Supply

Chapter 9       Input Tax Credit

Chapter 10     Time of Supply and Payment of Tax

Chapter 11     Reverse Charge under GST

Chapter 12     Tax Invoice, Credit and Debit Notes

Chapter 13     Returns

Chapter 14     Refunds

Chapter 15     Accounts and Records

Chapter 16     Offences, Penalties and Prosecution

Chapter 17     Assessment under GST

Chapter 18     Audit under GST

Chapter 19     Inspection, Search, Seizure, Arrest and E-Way Rules

Chapter 20     Demands and Recovery

Chapter 21     Appeals and Revision

Chapter 22     Advance Ruling

Chapter 23     Liability to pay in certain cases

Division 3  -Exempted Goods and GST Rates on Goods

Part A    Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts

Part B    Exempted Goods under IGST Act only

Part C    CGST Rates of Goods with HSN Codes

Part D    Exemption from compensation cess on supply of goods

Part E    Compensation Cess rates on supply of specified goods w.e.f. 01. 07.2017

Division 4 – Exempted Services and GST Rates on Services

Part A    Exempted Services under CGST, IGST and SGST Acts w.e.f. 01.07.2017

Part B    Exempted services under IGST Act only w.e.f. 01.07.2017

Part C    CGST rates of services with accounting codes w.e.f. 01.07.2017

Part D    Scheme of Classification of Services

Part E    Compensation Cess Rates on Services w.e.f. 01.07.2017

Division 5 – List of Notifications/Circulars/Orders/ ROD Orders/Press Releases

Part A    List of Central Tax [CT] Notifications

Part B    List of Central Tax (Rate) Notifications

Part C    List of Integrated Tax [IT] Notifications

Part D    List of Integrated Tax (Rate) Notifications

Part E    List of Compensation Cess Notifications

Part F    List of Compensation Cess (Rate) Notifications

Part G   List of Central Tax Circulars

Part H    List of Integrated Tax Circulars

Part I     List of Compensation Cess Circulars

Part J     List of Central Tax Orders

Part K   List of CGST (Removal of Difficulties) Orders

Part L    List of Instructions/Guidelines/Clarifications

Part M   List of press releases issued by CBIC

Part N    List of press releases issued by GSTN

Part O