GST Ready Reckoner

Division 1 - Referencer
GST Compliance Calendar for April, 2023 to March, 2024

Referencer 1 - Meanings of various terms used in GST
Referencer 1A - Meanings of legal words, maxims/phrases
Referencer 1B - Rules of interpretation of statutes including Doctrines
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 issues regarding Summon under section 70of 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 beenwaived
Referencer 8 - Prosecution under the GST Act(s) - Sections 132 and133
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 Supply,Receipt 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/Guidelines
Referencer - 16 Gist of important/latest cases

Division 2 - Practice and Procedure

Chapter 1 - Introduction and Overview of GST
Chapter 2 - Concept of supply including Intra-State & Inter-StateSupply
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 Actand 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 - 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