GST Ready Reckoner

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Description
With Highlights of Amendment made by Finance Bill, 2024
Unique Tabular Format
Salient Features
• Highlights of the Finance Bill, 2024
• GST Compliance Calender From 1-4-2024 to 31-3-2025
• GST Referencer
• GST Rates and Exemptions
• List of Topic wise circulars / instructions/ guidelines
• List of Notifications/Circulars/Instructions/Guidelines etc.
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Contents
Division 1    Referencer
GST Compliance Calendar for April 2024 to March, 2025
Referencer 1 : Meanings of various terms
Referencer 1A : Meaning of legal Words , Maxims/ Phrases
Referencer 1B : Rules of interpretation of Statutes including Doctrines
Referencer 2 : Extension of time limit for different returns
Referencer 3 : State/UT Codes
Referencer 4 : Rate of Interest Payable under Different Situations
Referencer 5 : Important issues regarding Summon under section 70 of the CGST Act
Referencer 6 : Penalties, late fee, fine or any other penal action under GST Act(s)
Referencer 7 : Illustrative Cases in which penalty or late fee has been waived
Referencer 8 : Prosecution under the GST Act(s)
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 Supply, Receipt Voucher, Refund Voucher Etc.
Referencer 13 : Scheme of Broad classification of goods under GST
Referencer 14 : Scheme of broad classification of Service under GST
Referencer 15 : List of topic-wise Circulars/Instructions/Guidelines
Referencer 16 : Gst of Important/latest cases
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 : Demand and Recovery
Chapter 21 : Appeals and Revision
Chapter 22 : Advance Ruling
Chapter 23 : Liability to pay in certain cases
Division III : Exempted Goods and GST Rates on Goods
Part A    Exempted Goods under the GST Acts namely CGST Act, IGST Act and respective SGST Acts
Part B    Exempted Goods Specified under IGST Act Only
Part C    CGST Rates of Goods with HSN Codes
Part D   Exemption from Compensation Cess on Supply of Specified Goods
Part E    Compensation Cess Rates on Specified Goods
Division IV : Exempted Services and GST Rates on Services
Part A    Exempted Services both under CGST and IGST Acts
Part B    Exempted Services Specified under IGST Act Only
Part C    CGST Rates of Services with Accounting Codes
Part D    Compensation Cess rates on services
Division V : List of Notifications/Circulars/Orders/ ROD Orders/
Press Releases/GST Portal Updates
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 Circular
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 under CBIC
Part N  - List of Press Releases issued under GSTN
Subject Index
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Author Details
CA. Ashok Batra, B.Com (Hons), LL.B., FCA
Assisted By : CA. Abhishek Batra, CA. Raj Jaggi