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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
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
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GST Compliance Calendar for April, 2026 to March, 2027 |
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Referencer 1 |
Meanings/Definitions of Various Terms used in GST |
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Referencer 2 |
Meanings of Legal Terms and Phrases |
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Referencer 3 |
Principles of Interpretation of Statutes including GST Acts |
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Referencer 4 |
List of section-wise/rule-wise commentary in different Chapters of Ready Reckoner |
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Referencer 5 |
List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc. |
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Referencer 6 |
GST Portal |
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Referencer 7 |
List of Extended Due Dates for Various GST Returns |
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Referencer 8 |
Time-Barred Limits for Issuance of SCNs and Orders for Various Years |
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Referencer 9 |
Interest Payable under Different Situations and its rates |
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Referencer 10 |
An Overview of Summons issued u/s 70 |
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Referencer 11 |
Penalties, Late Fees and Fines Applicable in Various Situations |
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Referencer 12 |
Illustrative Cases of Waiver of Penalty, Late Fee, and Interest |
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Referencer 13 |
Prosecution & Penal Provisions of Sections 132 & 133 |
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Referencer 14 |
List of Various GST Forms |
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Referencer 15 |
Definitions of Various Types of Persons |
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Referencer 16 |
Definitions of Various Types of GST Supplies |
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Referencer 17 |
Model Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers and Other Essential Documents |
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Referencer 18 |
Scheme of Broad Classification of Goods under GST |
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Referencer 19 |
Scheme of Broad Classification of Services under GST |
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Referencer 20 |
List of Topic-Wise Circulars/Instructions/Guidelines etc. |
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Referencer 21 |
Supplies of Goods Liable to Reverse Charge under GST |
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Referencer 22 |
Supplies of Services Liable to Reverse Charge under GST |
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Referencer 23 |
List of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs) |
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Referencer 24 |
GST Amnesty Scheme 2024: Relief Provisions under Section 128A |
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Referencer 25 |
Procedure & Conditions for closure of proceedings under section 128A in r/o demands issued u/s 73 |
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Referencer 26 |
Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024 |
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Referencer 27 |
Critical Deadlines for GST Amnesty Scheme, 2024 |
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Referencer 28 |
FAQs on GST Amnesty Scheme, 2024 |
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Referencer 29 |
GST State/UT Jurisdictional Codes |
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Referencer 30 |
Electronic Invoicing (E-Invoicing) under GST |
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Referencer 31 |
List of Latest Notifications, Circulars, FAQs, Press Releases, etc. issued under NextGen GST Reforms in September, 2025 |
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Referencer 32 |
Comparison of Schedules under Goods Rate Notifications |
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Referencer 33 |
Amended Rates of Tax on Services & ITC Eligibility (Full, Restricted, or Nil) – Effective from 22.09.2025 |
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Referencer 34 |
Staggered Filing Schedule for E-Filing of Appeal before GSTAT |
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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 w.e.f. 01.07.2017 till 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 the 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
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 &nbs
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