GST Ready Reckoner

by CA. Ashok Batra

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CONTENTS AT A GLANCE

Division 1

Referencer

GST Compliance Calendar for April, 2024 to March, 2025	1.3
Referencer 1 Meanings of various terms	1.17
Referencer 2 Meanings of legal words, maxims/phrases	1.145
Referencer 3 Rules of interpretation of statutes including Doctrines	1.158
Referencer 4 List of section-wise/rule-wise commentary in different Chapters	1.160
Referencer 5 List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc.	1.161
Referencer 6 GST Portal	1.203
Referencer 7 Extension of due dates for different returns	1.205
Referencer 8 State/UT Codes	1.221
Referencer 9 Rate of interest payable under different situations	1.222
Referencer 10 Important points regarding Summons under section 70 of the CGST Act	1.225
Referencer 11 Penalties, late fee and fine under GST Act(s)	1.233
Referencer 12 Illustrative cases in which penalty or late fee or interest has been waived	1.242
Referencer 13 Prosecution under GST Act(s) - Sections 132 and 133	1.249
Referencer 14 Various forms under GST	1.253
Referencer 15 Different types of persons under GST	1.265
Referencer 16 Various types of supply under GST	1.267
Referencer 17 Suggestive Format of Tax Invoice, Bill of Supply, Receipt Voucher, Refund Voucher Etc.	1.271
Referencer 18 Scheme of broad classification of goods under GST	1.282
Referencer 19 Scheme of broad classification of services under GST	1.286
Referencer 20 List of topic-wise Circulars/Instructions/Guidelines etc.	1.291
Referencer 21 Supply of Goods under Reverse Charge Mechanism	1.318
Referencer 22 Supply of Services under Reverse Charge Mechanism	1.320

Division 2

Practice and Procedure

Chapter 1 Introduction and Overview of GST	2.3
Chapter 2 Concept of supply including Intra-State & Inter-State Supply	2.11
Chapter 3 Place of supply of goods or services or both	2.30
Chapter 4 Zero-Rated Supply (including Exports) and Imports	2.44
Chapter 5 Levy of Tax	2.53
Chapter 6 Registration	2.71
Chapter 7 Electronic Commerce including TCS	2.127
Chapter 8 Valuation of Taxable Supply	2.135
Chapter 9 Input Tax Credit	2.148
Chapter 10 Time of Supply and Payment of Tax	2.194
Chapter 11 Reverse Charge under GST	2.232
Chapter 12 Tax Invoice including E-invoice, Credit and Debit Notes	2.250
Chapter 13 Returns	2.278
Chapter 14 Refunds	2.351
Chapter 15 Accounts and Records	2.397
Chapter 16 Offences, Penalties and Prosecution	2.405
Chapter 17 Assessment under GST	2.434
Chapter 18 Audit under GST	2.440
Chapter 19 Inspection, Search, Seizure, Arrest and E-Way Rules	2.456
Chapter 20 Demands and Recovery	2.489
Chapter 21 Appeals and Revision	2.525
Chapter 22 Advance Ruling	2.556
Chapter 23 Liability to pay in certain cases	2.568

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	3.3
Part B Exempted Goods under IGST Act only	3.30
Part C CGST Rates of Goods with HSN Codes	3.31
Part D Exemption from compensation cess on supply of goods	3.210
Part E Compensation Cess rates on supply of specified goods	3.211

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	4.3
Part B Exempted services under IGST Act only w.e.f. 01.07.2017	4.42
Part C CGST rates of services with accounting codes w.e.f. 01.07.2017	4.45
Part D Scheme of Classification of Services	4.108
Part E Compensation Cess Rates on Services w.e.f. 01.07.2017	4.129

Division 5

List of Notifications/Circulars/Orders/ROD Orders/Press Releases

Part A List of Central Tax [CT] Notifications	3
Part B List of Central Tax (Rate) Notifications	28
Part C List of Integrated Tax [IT] Notifications	36
Part D List of Integrated Tax (Rate) Notifications	38
Part E List of Compensation Cess Notifications	47
Part F List of Compensation Cess (Rate) Notifications	48
Part G List of Central Tax Circulars	50
Part H List of Integrated Tax Circulars	62
Part I List of Compensation Cess Circulars	63
Part J List of Central Tax Orders	64
Part K List of CGST (Removal of Difficulties) Orders	66
Part L List of Instructions and Guidelines	68
Part M List of press releases issued by CBIC	70
Part N List of press releases issued by GSTN	74
Part O List of Customs Circulars & Instructions	75

Division 6

CGST Act & Rules

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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