GST Ready Reckoner

Division 1 - Referencer
GST Compliance Calendar for March, 2025 to March, 2026
Referencer 1 - Meanings of various terms
Referencer 2 - Meanings of legal words, maxims/phrases
Referencer 3 - Rules of interpretation of statutes including Doctrines
Referencer 4 - List of section-wise/rule-wise commentary in different Chapters
Referencer 5 - List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc.
Referencer 6 - GST Portal
Referencer 7 - Extension of due dates for different returns
Referencer 7A - Last date to issue SCN and Order under GST
Referencer 8 - State/UT Codes
Referencer 9 - Rate of interest payable under different situations
Referencer 10 - Important points regarding Summons under section 70 of the CGST Act
Referencer 11 - Penalties, late fee and fine under GST Act(s)
Referencer 12 - Illustrative cases in which penalty or late fee or interest has been waived
Referencer 13 - Prosecution under GST Act(s) - Sections 132 and 133
Referencer 14 - Various forms under GST
Referencer 15 - Different types of persons under GST
Referencer 16 - Various types of supply under GST
Referencer 17 - Suggestive Format of Tax Invoice, Bill of Supply, Receipt Voucher, Refund Voucher Etc.
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 - Supply of Goods under Reverse Charge Mechanism
Referencer 22 - Supply of Services under Reverse Charge Mechanism
Referencer 23 - Specified Categories of services, the tax on which shall be paid by the Electronic Commerce Operator - Sections 9(5) of the CGST Act, 2017 or 5(5) of the IGST Act, 2017
Referencer 24 - GST Amnesty Scheme 2024 - Section 128A
Referencer 25 - Procedure and conditions for closure of proceedings under section 128A in r/o demands issued under Section 73 - Rule 164
Referencer 26 - Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024
Referencer 27 - Important Last Dates for various forms under GST Amnesty Scheme, 2024
Referencer 28 - FAQs on GST Amnesty Scheme, 2024
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 Act and 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 w.e.f. 01.07.2017
Division - Exempted Services and GST Rates on Services
Part A - Exempted Services under CGST, IGST and SGST Acts w.e.f. 01.07.2017
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
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
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