GST Ready Reckoner

As Amended by CGST (Amdt.) Act 2023/ IGST (Amdt.) Act 2023 & Updated till 14-9-2023
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Description
Incorporating
Charge of Tax
Classification of Goods &
Services
Composition Scheme
Exemptions
Place and Time of Supply of
Goods and Services
Valuation of Supply
Input Tax Credit
Registration under GST
Tax Invoice/Credit and Debit
Notes
E-Way Bill
GST Returns
GST Audit
Job Work
Reverse Charge
Tax Collection at Source and
Tax Deduction at Source
Anti-profiteering
Refunds/Demands and
Recovery
Offences/Penalties
Appeals
Transitional provisions
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Contents

• GST – An Overview
• IGST, CGST, SGST and UTGST
• Taxable Event in GST
• Supply of Goods or Services or both
• Classification of Goods and Services
• Value of Taxable Supply of Goods or Services or both
• Valuation Rules if value for GST is not ascertainable
• VAT concept and its application in GST
• Input Tax Credit
• Input Tax Credit – Other Issues
• Input Tax Credit when exempted, as well as taxable supplies made
• Input Service Distributor
• Persons and the taxable person
• Place of supply of goods or services or both other than exports or imports
• Place of supply in case of export or import of goods or services or both
• Exports and Imports
• Special Economic Zones and EOU
• Time of Supply of Goods and Services
• Reverse Charge
• Exemption from GST by issue of Notification
• Concession to small enterprises in GST
• Construction and Works Contract Services
• Real Estate Services relating to residential and commercial apartments
• TDR/FSI/Upfront amount in a long-term lease in real estate transactions
• Distributive Trade Services
• Passenger Transport Services
• Goods Transport Services
• Financial and related services
• Leasing or rental services and licensing services
• Software and IPR Services
• Business and production services
• Job Work
• Telecommunication, broadcasting and information supply
• Community social, personal and other services
• Government-related activities
• Basic procedures in GST
• Registration under GST
• Tax Invoice, Credit and Debit Notes
• E-way Bill for transport of goods
• Payment of taxes by cash and through input tax credit
• Returns under GST
• Assessment and Audit
• Demands and Recovery
• Refund in GST
• Powers of GST Officers
• Offences and Penalties
• First Appeal and revision in GST
• Appeal before Appellate Tribunal
• Appeals before High Court and Supreme Court
• Prosecution and Compounding
• Provisions relating to evidence
• Electronic Commerce
• Miscellaneous issues in GST
• GST Compensation Cess
• Transitory Provisions
• Constitutional Background of GST
  Subject Index

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Author Details
V.S.Datey, worked for 27 years in corporate field at senior levels in leading listed companies like Kirloskar Tractors, Taparia Tools, as Company Secretary and General Manager (Finance), during 1966 to 1993. He started his career as author on books relating to indirect taxes in 1993. Presently, he is concentrating on writing books on topics relating to indirect taxes and corporate laws. All his books are published by Taxmann, New Delhi. Mr Datey conducts training programmes on indirect tax related topics. His books have been prescribed for professional examinations like CA, CS and ICMA and are also widely referred by professionals and departmental officers. Mr. Datey is based in Pune, Maharashtra.