GST Ready Reckoner
by CA. Ashok BatraBook Currently Unavailable
This book is no longer available and has been discontinued
Browse Other BooksCONTENTS AT A GLANCE
| Bharat? | 5 |
| Preface to the Twelfth Edition | 7 |
| Detailed Contents | 13 |
| Glossary [Acronyms] | 27 |
| Highlights of GST amendments made by the Finance Act, 2025 | 33 |
Division 1
Referencer
| GST Compliance Calendar for April, 2025 to March, 2026 | 1.3 |
| Referencer 1 Comprehensive Glossary of GST Terminology | 1.17 |
| Referencer 2 Lexicon of Legal Terms and Phrases | 1.149 |
| Referencer 3 Guiding Rules for the Construction and Application of Legislative Enactments | 1.163 |
| Referencer 4 List of section-wise/rule-wise commentary in different Chapters of Ready Reckoner | 1.165 |
| Referencer 5 List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc. | 1.166 |
| Referencer 6 GST Portal | 1.210 |
| Referencer 7 List of Extended Due Dates for Various GST Returns | 1.212 |
| Referencer 8 Time-Barred Limits for Issuance of SCNs and Orders for Various Years | 1.246 |
| Referencer 9 Applicable Interest Rates in Various Scenarios | 1.247 |
| Referencer 10 An Overview of Summons issued u/s 70 | 1.250 |
| Referencer 11 A Comprehensive Listing of Penalties, Late Fees, and Fines Applicable in Various Scenarios | 1.259 |
| Referencer 12 Illustrative Cases of Waiver of Penalty, Late Fee, and Interest | 1.268 |
| Referencer 13 Prosecution & Penal Provisions of Sections 132 & 133 | 1.275 |
| Referencer 14 Directory of GST Forms, Returns, and Applications | 1.279 |
| Referencer 15 Definitions of Various Types of Persons | 1.292 |
| Referencer 16 Definitions of Various Types of GST Supplies | 1.294 |
| Referencer 17 Model Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers, and Other Essential Documents | 1.298 |
| Referencer 18 Scheme of Broad Classification of Goods under GST | 1.308 |
| Referencer 19 Scheme of Broad Classification of Services under GST | 1.312 |
| Referencer 20 List of Topic-Wise Circulars/ Instructions/Guidelines etc. | 1.317 |
| Referencer 21 Supplies of Goods Liable to Reverse Charge under GST | 1.346 |
| Referencer 22 Supplies of Services Liable to Reverse Charge under GST | 1.349 |
| Referencer 23 List of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs) | 1.356 |
| Referencer 24 GST Amnesty Scheme 2024: Relief Provisions under Section 128A | 1.358 |
| Referencer 25 Procedure & conditions for closure of proceedings under section 128A in r/o demands issued u/s 73 | 1.361 |
| Referencer 26 Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024 | 1.367 |
| Referencer 27 Critical Deadlines for GST Amnesty Scheme, 2024 | 1.368 |
| Referencer 28 FAQs on GST Amnesty Scheme, 2024 | 1.370 |
| Referencer 29 GST State/UT Jurisdictional Codes | 1.385 |
| Referencer 30 Electronic Invoicing (E-Invoicing) under GST | 1.386 |
Division 2
Practice and Procedure
| Chapter 1 Introduction and Overview of GST | 2.1 |
| Chapter 2 Concept of supply including Intra-State & Inter-State Supply | 2.12 |
| Chapter 3 Place of supply of goods or services or both | 2.31 |
| Chapter 4 Zero-Rated Supply (including Exports) and Imports | 2.46 |
| Chapter 5 Levy of Tax | 2.55 |
| Chapter 6 Registration | 2.74 |
| Chapter 7 Electronic Commerce including TCS | 2.131 |
| Chapter 8 Valuation of Taxable Supply | 2.139 |
| Chapter 9 Input Tax Credit | 2.153 |
| Chapter 10 Time of Supply and Payment of Tax | 2.202 |
| Chapter 11 Reverse Charge under GST | 2.241 |
| Chapter 12 Tax Invoice including E-invoice, Credit and Debit Notes | 2.259 |
| Chapter 13 Returns | 2.287 |
| Chapter 14 Refunds 2.367 | |
| Chapter 15 Accounts and Records | 2.415 |
| Chapter 16 Offences, Penalties and Prosecution | 2.423 |
| Chapter 17 Assessment including scrutiny | 2.464 |
| Chapter 18 Audit under GST | 2.471 |
| Chapter 19 Inspection, Search, Seizure, Arrest and E-Way Rules | 2.487 |
| Chapter 20 Demands and Recovery | 2.529 |
| Chapter 21 Appeals and Revision | 2.575 |
| Chapter 22 Advance Ruling | 2.611 |
| Chapter 23 Liability to pay in certain cases | 2.623 |
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 | 3.207 |
| Part E Compensation Cess rates on supply of specified goods w.e.f. 01. 07.2017 | 3.209 |
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 | 4.46 |
| Part C CGST rates of services with accounting codes w.e.f. 01.07.2017 | 4.50 |
| Part D Scheme of Classification of Services | 4.116 |
| Part E Compensation Cess Rates on Services w.e.f. 01.07.2017 | 4.137 |
Division 5
List of Notifications/Circulars/Orders/ROD Orders/Press Releases
| Part A List of Central Tax [CT] Notifications | 5.3 |
| Part B List of Central Tax (Rate) Notifications | 5.29 |
| Part C List of Integrated Tax [IT] Notifications | 5.38 |
| Part D List of Integrated Tax (Rate) Notifications | 5.40 |
| Part E List of Compensation Cess Notifications | 5.50 |
| Part F List of Compensation Cess (Rate) Notifications | 5.51 |
| Part G List of Central Tax Circulars | 5.53 |
| Part H List of Integrated Tax Circulars | 5.66 |
| Part I List of Compensation Cess Circulars | 5.67 |
| Part J List of Central Tax Orders | 5.68 |
| Part K List of CGST (Removal of Difficulties) Orders | 5.70 |
| Part L List of Instructions/Guidelines/Clarifications | 5.72 |
| Part M List of press releases issued by CBIC | 5.74 |
| Part N List of press releases issued by GSTN | 5.78 |
| Part O List of GST related Customs Circulars & Instructions | 5.79 |
Division 6
CGST Act & Rules
| Chapter 1 The Central Goods and Services Tax Act, 2017 | 6.1 |
| Chapter 2 The Central Goods and Services Tax Rules, 2017 | 6.131 |
| SUBJECT INDEX | SI-1 |
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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