GST Ready Reckoner

Division 1

Referencer

GST Compliance Calendar for April, 2024 to March, 2025

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 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

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 including E-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

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 and Guidelines

Part M List of press releases issued by CBIC

Part N List of press releases issued by GSTN

Part O List of Customs Circulars & Instructions

Division 6

CGST Act & Rules

Chapter 1 The Central Goods and Services Tax Act, 2017

Chapter 2 The Central Goods and Services Tax Rules, 2017