Description
Bharat Law House Pvt. Ltd. GST Ready Reckoner edition 2025 by CA. Ashok Batra
Division 1
Referencer
GST Compliance Calendar for March, 2025 to March, 2026
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 7A Last date to issue SCN and Order under GST
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
Referencer 23 Specified Categories of services, the tax on which shall be paid by the Electronic Commerce Operator — Sections 9(5) of the CGST Act, 2017 or 5(5) of the IGST Act, 2017
Referencer 24 GST Amnesty Scheme 2024 - Section 128A
Referencer 25 Procedure and conditions for closure of proceedings under section 128A in r/o demands issued under Section 73 - Rule 164
Referencer 26 Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024
Referencer 27 Important Last Dates for various forms under GST Amnesty Scheme, 2024
Referencer 28 FAQs on GST Amnesty Scheme, 2024
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 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 w.e.f.
01. 07.2017
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