GST Ready Reckoner | With Highlights of Amendments Made by the Finance Act, 2026

This book serves as a comprehensive and practical guide to Goods and Services Tax (GST) in India. Authored by CA Ashok Batra, the 15th Edition (2026) incorporates the latest amendments made by the Finance Act, 2026. It provides a simplified yet detailed explanation of GST provisions, covering concepts, compliance, and procedural aspects. Designed in a user-friendly tabular format, the book enables quick reference and practical understanding of GST law and its application.

Key Features

• Covers GST provisions from 1-4-2026 to 31-3-2027
• Includes latest amendments made by Finance Act, 2026
• Tabular presentation for quick reference and clarity
• Covers GST exemptions and rates of goods and services
• Includes meanings of important terms and legal maxims
• Incorporates relevant judicial pronouncements
• Simple and lucid commentary for easy understanding
• Comprehensive coverage of GST concepts and compliance

This book is highly useful for Chartered Accountants, tax consultants, GST practitioners, and finance professionals handling indirect tax compliance. It is also beneficial for CA, CS, and CMA students preparing for GST and indirect taxation subjects. Additionally, business owners, entrepreneurs, and academicians will find it valuable for understanding GST provisions, compliance requirements, and practical application in day-to-day transactions.

Division 1 Referencer 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 – Section-wise/Rule-wise Commentary (Ready Reckoner Chapters)
Referencer 5 – Section-wise Rules, Circulars, Instructions & Orders
Referencer 6 – GST Portal
Referencer 7 – Extended Due Dates for GST Returns
Referencer 8 – Time-Barred Limits for SCNs & Orders
Referencer 9 – Interest Payable & Applicable Rates
Referencer 10 – Overview of Summons (Section 70)
Referencer 11 – Penalties, Late Fees & Fines
Referencer 12 – Waiver of Penalty, Late Fee & Interest (Illustrations)
Referencer 13 – Prosecution & Penal Provisions (Sections 132 & 133)
Referencer 14 – GST Forms List
Referencer 15 – Definitions of Types of Persons
Referencer 16 – Definitions of GST Supplies
Referencer 17 – Model Templates (Invoices, Vouchers, etc.)
Referencer 18 – Classification of Goods under GST
Referencer 19 – Classification of Services under GST
Referencer 20 – Topic-wise Circulars/Instructions/Guidelines
Referencer 21 – Goods under Reverse Charge
Referencer 22 – Services under Reverse Charge
Referencer 23 – Services under ECO Tax Payment
Referencer 24 – GST Amnesty Scheme 2024 (Section 128A)
Referencer 25 – Closure Procedure under Section 128A (u/s 73)
Referencer 26 – Ineligible Taxpayers for Amnesty Scheme
Referencer 27 – Critical Deadlines (Amnesty Scheme 2024)
Referencer 28 – FAQs (Amnesty Scheme 2024)
Referencer 29 – GST State/UT Jurisdiction Codes
Referencer 30 – E-Invoicing under GST
Referencer 31 – NextGen GST Updates (Sept 2025)
Referencer 32 – Comparison of Goods Rate Schedules
Referencer 33 – Amended Service Tax Rates & ITC Eligibility (w.e.f. 22.09.2025)
Referencer 34 – GSTAT Appeal E-Filing Schedule

Division 2: Practice and Procedure
Chapter 1 – Introduction & Overview of GST
Chapter 2 – Concept of Supply (Intra-State & Inter-State)
Chapter 3 – Place of Supply
Chapter 4 – Zero-Rated Supply & Imports
Chapter 5 – Levy of Tax
Chapter 6 – Registration
Chapter 7 – E-Commerce & TCS
Chapter 8 – Valuation of Supply
Chapter 9 – Input Tax Credit
Chapter 10 – Time of Supply & Tax Payment
Chapter 11 – Reverse Charge
Chapter 12 – Tax Invoice & E-Invoicing
Chapter 13 – Returns
Chapter 14 – Refunds
Chapter 15 – Accounts & Records
Chapter 16 – Offences, Penalties & Prosecution
Chapter 17 – Assessment & Scrutiny
Chapter 18 – Audit under GST
Chapter 19 – Inspection, Search, Seizure & E-Way Bill
Chapter 20 – Demands & Recovery
Chapter 21 – Appeals & Revision
Chapter 22 – Advance Ruling
Chapter 23 – Liability in Special Cases

Division 3: Exempted Goods & GST Rates on Goods

Part A – Exempted Goods (w.e.f. 22.09.2025)
Part B – Exempted Goods (01.07.2017 – 21.09.2025)
Part C – IGST Exemptions Only
Part D – Compensation Cess Exemptions
Part E – Compensation Cess Rates
Part F – CGST Rates with HSN (w.e.f. 22.09.2025)
Part G – CGST Rates with HSN (01.07.2017 – 21.09.2025)

Division 4: Exempted Services & GST Rates (Services)
Part A – Exempted Services (Updated till 22.09.2025)
Part B – IGST Exempt Services
Part C – CGST Service Rates with Codes
Part D – Classification of Services
Part E – Compensation Cess on Services

Division 5: Notifications / Circulars / Orders
Part A – Central Tax Notifications
Part B – Central Tax (Rate) Notifications
Part C – Integrated Tax Notifications
Part D – Integrated Tax (Rate) Notifications
Part E – Compensation Cess Notifications