Name: G S T Ready Reckoner
Brand: Bharat Law House
Price: 2471 INR
Availability: InStock
ISBN: 9789347779008

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Division 1 – Referencer

GST Compliance Calendar: GST Compliance Calendar for April, 2026 to March, 2027
Referencer 1: Meanings/Definitions of Various Terms used in GST
Referencer 2: Meanings of Legal Terms and Phrases
Referencer 3: Principles of Interpretation of Statutes including GST Acts
Referencer 4: List of section-wise/rule-wise commentary in different Chapters of Ready Reckoner
Referencer 5: List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc.
Referencer 6: GST Portal
Referencer 7: List of Extended Due Dates for Various GST Returns
Referencer 8: Time-Barred Limits for Issuance of SCNs and Orders for Various Years
Referencer 9: Interest Payable under Different Situations and its rates
Referencer 10: An Overview of Summons issued u/s 70
Referencer 11: Penalties, Late Fees and Fines Applicable in Various Situations
Referencer 12: Illustrative Cases of Waiver of Penalty, Late Fee, and Interest
Referencer 13: Prosecution & Penal Provisions of Sections 132 & 133
Referencer 14: List of Various GST Forms
Referencer 15: Definitions of Various Types of Persons
Referencer 16: Definitions of Various Types of GST Supplies
Referencer 17: Model Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers and Other Essential Documents
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: Supplies of Goods Liable to Reverse Charge under GST
Referencer 22: Supplies of Services Liable to Reverse Charge under GST
Referencer 23: List of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs)
Referencer 24: GST Amnesty Scheme 2024: Relief Provisions under Section 128A
Referencer 25: Procedure & Conditions for closure of proceedings under section 128A in r/o demands issued u/s 73
Referencer 26: Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024
Referencer 27: Critical Deadlines for GST Amnesty Scheme, 2024
Referencer 28: FAQs on GST Amnesty Scheme, 2024
Referencer 29: GST State/UT Jurisdictional Codes
Referencer 30: Electronic Invoicing (E-Invoicing) under GST
Referencer 31: List of Latest Notifications, Circulars, FAQs, Press Releases, etc. issued under NextGen GST Reforms in September, 2025
Referencer 32: Comparison of Schedules under Goods Rate Notifications
Referencer 33: Amended Rates of Tax on Services & ITC Eligibility (Full, Restricted, or Nil) – Effective from 22.09.2025
Referencer 34: Staggered Filing Schedule for E-Filing of Appeal before GSTAT

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 including E-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 including scrutiny
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 w.e.f. 22.09.2025
Part B: Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts w.e.f. 01.07.2017 till 21.09.2025
Part C: Exempted goods under IGST Act Only w.e.f. 01.07.2017 till 21.09.2025
Part D: Exemption from Compensation Cess on Supply of Goods
Part E: Compensation Cess rates on the supply of specified goods with effect from 01.07.2017
Part F: CGST Rates of Goods with HSN Codes w.e.f. 22.09.2025
Part G: CGST Rates of Goods with HSN Codes w.e.f. 01.07.2017 till 21.09.2025

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 (As amended w.e.f. 22.09.2025)
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 (As amended w.e.f. 22.09.2025)
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