Description
Bharat Law House Pvt. Ltd. GST Ready Reckoner 8th edition by CA. Ashok Batra
Division 1
Referencer
GST Compliance Calendar for April, 2023 to March, 2024
Referencer 1 Meanings of various terms used in GST
Referencer 1A Meanings of legal words, maxims/phrases
Referencer 1B Rules of interpretation of statutes including Doctrines
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 issues regarding Summon under section 70of 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 beenwaived
Referencer 8 Prosecution under the GST Act(s) - Sections 132 and133
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 services under GST
Referencer 15 List of topic-wise Circulars/Instructions/Guidelines
Referencer 16 Gist 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-StateSupply
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 Actand 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 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