G S T Ready Reckoner [with Highlights of Amendments made by Finance Act 2022]

Division IReferencerGST Compliance Calendar for February 2022 to March 2023Referencer 1 Meanings of various terms under GST and CustomsReferencer 2 Extension of time limit for different returnsReferencer 3 State/UT CodesReferencer 4 Rate of Interest Payable under Different SituationsReferencer 5 Important issues regarding Summon under section 70 of the CGST ActReferencer 6 Penalties late fee fine or any other penal action under GST Act(s)Referencer 7 Prosecution under the GST Act(s)Referencer 8 Various forms under GSTReferencer 9 Different types of persons under GSTReferencer 10 Various types of supply under GSTReferencer 11 Suggestive Format of Tax Invoice Bill of Supply Receipt Voucher Refund Voucher Etc.Division IIPractice and ProcedureChapter 1 Introduction and Overview of GSTChapter 2 Concept of supply including Intra-State & Inter-State SupplyChapter 3 Place of supply of goods or services or bothChapter 4 Zero-Rated Supply (including Exports) and ImportsChapter 5 Levy of TaxChapter 6 RegistrationChapter 7 Electronic Commerce including TCSChapter 8 Valuation of Taxable SupplyChapter 9 Input Tax CreditChapter 10 Time of Supply and Payment of TaxChapter 11 Reverse Charge under GSTChapter 12 Tax Invoice Credit and Debit NotesChapter 13 Returns including GST PractitionersChapter 14 RefundsChapter 15 Accounts and RecordsChapter 16 Offences Penalties and ProsecutionChapter 17 Transitional ProvisionsChapter 18 Assessment under GSTChapter 19 Audit under GSTChapter 20 Inspection Search Seizure Arrest and E-Way RulesChapter 21 Demand and RecoveryChapter 22 Appeals and RevisionChapter 23 Advance RulingChapter 24 Liability to pay in certain casesDivision IIIExempted Goods and GST Rates on GoodsPart A Exempted Goods under the GST Acts namely CGST Act IGST Act and respective SGST ActsPart B Exempted Goods Specified under IGST Act OnlyPart C CGST Rates of Goods with HSN CodesPart D Exemption from Compensation Cess on Supply of Specified GoodsPart E Compensation Cess Rates on Specified GoodsDivision IVExempted Services and GST Rates on ServicesPart A Exempted Services both under CGST and IGST ActsPart B Exempted Services Specified under IGST Act OnlyPart C CGST Rates of Services with Accounting CodesPart D Scheme of broad classification of services under GSTPart E Compensation Cess rates on servicesDivision VSummary of Notifications/Circulars/Orders/ROD Orders/Press Releases/GSTPortal UpdatesA. Central Tax [CT] NotificationsB. Central Tax (Rate) NotificationsC. Integrated Tax [IT] NotificationsD. Integrated Tax (Rate) NotificationsE. Compensation Cess NotificationsF. Compensation Cess (Rate) NotificationsG. Central Tax CircularsH. Integrated Tax CircularsI. Compensation Cess CircularJ. Central Tax OrdersK. CGST (Removal of Difficulties) OrdersL. Press Releases issued under GSTSubject Index