Division 1 - Referencer
GST Compliance Calendar for September, 2022 to March, 2023
- 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 70 of the CGST Act
- Referencer 6 - Penalties, late fee, fine or any other penal action under GST Act(s)
- Referencer 7 - Illustrative cases in which penalty or late fee has been waived
- Referencer 8 - Prosecution under the GST Act(s) - Section 132
- 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 - List of important case laws
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 Including GST Practitioners
- Chapter 14 - Refunds
- Chapter 15 - Accounts and Records
- Chapter 16 - Offences, Penalties and Prosecution
- Chapter 17 - Transitional Provisions
- Chapter 18 - Assessment under GST
- Chapter 19 - Audit under GST
- Chapter 20 - Inspection, Search, Seizure, Arrest and E-Way Rules
- Chapter 21 - Demands and Recovery
- Chapter 22 - Appeals and Revision
- Chapter 23 - Advance Ruling
- Chapter 24 - Liability to pay in certain cases
Division 3 - Exempted Goods and GST Rates on Goods
- Part A - Exempted Goods under the 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
Division 4 - Exempted Services and GST Rates on Services
- Part A - Exempted services both under CGST and IGST Acts
- Part B - Exempted services specified 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/GST Portal Updates
- 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
Subject Index