GST Ready Reckoner

Division 1 - Referencer

• GST Compliance Calendar for September, 2025 to March, 2026
• 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 from 01.07.2017 to 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 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