GST Ready Reckoner

Division 1 Referencer GST Compliance Calendar for January 2024 to March 2025 Referencer 1 Meanings of various terms Referencer 1A Meanings of legal words maxims/phrases Referencer 1B Rules of interpretation of statutes including Doctrines Referencer 1C List of section-wise/rule-wise commentary in differenChapters Referencer 2 Extension of due dates for different returns Referencer 3 State/UT Codes Referencer 4 Rate of interest payable under different situations Referencer 5 Important points regarding Summons under section 7of the CGST Act Referencer 6 Penalties late fee and fine under GST Act(s) Referencer 7 Illustrative cases in which penalty or late fee has beewaived Referencer 8 Prosecution under GST Act(s) - Sections 132 and 133 Referencer 9 Various forms under GST Referencer 10 Different types of persons under GST Referencer 11 Various types of supply under GST Referencer 12 Suggestive Format of Tax Invoice Bill of SupplyReceipt Voucher Refund Voucher Etc. Referencer 13 Scheme of broad classification of goods under GST Referencer 14 Scheme of broad classification of services under GST Referencer 15 List of topic-wise Circulars/Instructions/Guidelineetc. Referencer 16 Supply of Goods under Reverse Charge Mechanism Referencer 17 Supply of Services under Reverse Charge Mechanism 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 Acand 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 Division 4 Exempted Services and GST Rates on Services Part A Exempted Services under CGST IGST and SGST Acts Part B Exempted services under IGST Act Only Part C CGST rates of services with accounting codes Part D Scheme of Classification of Services Part E Compensation cess rates on services 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 and Guidelines Part M List of press releases issued by CBIC Part N List of press releases issued by GSTN Subject Index