G S T Ready Reckoner

by CA. Ashok Batra

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GST Ready Reckoner

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

About the Author

CA. Ashok Batra

Ashok Batra is a distinguished alumnus of the prestigious Shri Ram College of Commerce, Delhi (1974 - 77 batch). He subsequently qualified as a Chartered Accountant in 1981 and later earned a Law degree in 2009.

Currently, Ashok Batra is the senior partner at M/s A.K. Batra & Associates, a leading Chartered Accountancy Firm in Northern India, which he founded in 1982. With an illustrious academic record and over four decades of professional experience, he has established himself as an authority in various areas, including Accounting, Auditing, Tax Planning, Consultancy, and Litigation.

During the Service Tax Regime, Ashok Batra was a highly sought-after professional, handling complex Service Tax matters involving substantial financial stakes. With the implementation of Goods and Services Tax (GST), his expertise and reputation have continued to grow, earning him recognition as a leading GST professional. His unwavering devotion and dedication to exploring new dimensions of GST are truly commendable. Even senior officers of the Department take pride and pleasure in seeking his insightful opinions on complex GST matters.

Ashok Batra's clients benefit from his comprehensive services, including tax compliance and representation before various statutory authorities, up to the Appellate Tribunal level. He continues to manage pending Service Tax cases for his clients, leveraging his in-depth understanding of the subject.

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