GST Ready Reckoner by CA Ashok Batra – 9th Edition 2024

Description

Division 1

Referencer

GST Compliance Calendar for January, 2024 to March, 2025

Referencer 1    Meanings of various terms

Referencer 1A Meanings of legal words, maxims/phrases

Referencer 1B  Rules of interpretation of statutes including Doctrines

Referencer 1C List of section-wise/rule-wise commentary in differenChapters

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 points regarding Summons under section 7of 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 beewaived

Referencer 8    Prosecution under GST Act(s) – Sections 132 and 133

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 SupplyReceipt 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/Guidelineetc.

Referencer 16  Supply of Goods under Reverse Charge Mechanism

Referencer 17  Supply of Services under Reverse Charge Mechanism

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 Acand 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    Scheme of Classification of Services

Part E    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