Division I
Referencer
GST Compliance Calendar for April, 2021 to March, 2022
Referencer 1 Definitions of various terms under GST Acts/Rules/Notifications/Circulars
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
Referencer 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 GST Acts/Rules
Referencer 9 Different Types of Persons under GST Act(s)
Referencer 10 Various Types of Supply under the GST Act(s)
Referencer 11 Suggestive Format of Tax Invoice, Debit and Credit Notes
Referencer 12 Suggestive Format of Input Service Distributor’s Invoice/Credit Note
Referencer 13 Suggestive Format of Delivery Challan
Referencer 14 Source of Definitions of Various Terms under GST Acts/Rules/ Notifications
Division II
Practice and Procedure
Chapter 1 Introduction and Overview of IGST including its Administration
Chapter 2A Place of supply of goods or services or both
Chapter 2B Zero-Rated Supply (Including Exports) and Imports
Chapter 3 Levy of Tax
Chapter 3A Exemption from Tax
Chapter 4 Registration
Chapter 5 Electronic Commerce including TCS
Chapter 6 Valuation of Taxable Supply
Chapter 7 Input Tax Credit
Chapter 8 Time of Supply and Payment of Tax
Chapter 8A Reverse Charge
Chapter 9 Tax Invoice, Credit and Debit Notes
Chapter 10 Returns Including GST Practitioners
Chapter 11 Refunds
Chapter 12 Accounts and Records
Chapter 13 Offences, Penalties and Prosecution
Chapter 14 Transitional Provisions Summary
Chapter 15 Assessment under GST
Chapter 15A Audit Under GST
Chapter 16 Inspection, Search, Seizure, Arrest and E-Way Rules
Chapter 17 Demand and Recovery
Chapter 18 Appeals and Revision
Chapter 19 Advance Ruling
Chapter 20 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
Division IV
Exempted Services and GST Rates on Services
Part A Exempted Services under the GST Acts
Part B Exempted Services Specified under IGST Act Only
Part C CGST Rates of Services with Accounting Codes
Subject Index