GST Ready Reckoner

Division 1 - Referencer

• GST Compliance Calendar for March, 2025 to March, 2026                                            
• Referencer 1 - Meanings of various terms                                                                     
• Referencer 2 - Meanings of legal words, maxims/phrases                                             
• Referencer 3 - Rules of interpretation of statutes including Doctrines                           
• Referencer 4 - List of section-wise/rule-wise commentary in different Chapters          
• Referencer 5 - List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc.
• Referencer 6 - GST Portal                                                                                             
• Referencer 7 - Extension of due dates for different returns                                          
• Referencer 7A - Last date to issue SCN and Order under GST                                        
• Referencer 8 - State/UT Codes                                                                                      
• Referencer 9 - Rate of interest payable under different situations                                 
• Referencer 10 - Important points regarding Summons under section 70 of the CGST Act    
• Referencer 11 - Penalties, late fee and fine under GST Act(s)                                        
• Referencer 12 - Illustrative cases in which penalty or late fee or interest has been waived   
• Referencer 13 - Prosecution under GST Act(s) - Sections 132 and 133                          
• Referencer 14 - Various forms under GST                                                                      
• Referencer 15 - Different types of persons under GST                                                   
• Referencer 16 - Various types of supply under GST                                                       
• Referencer 17 - Suggestive Format of Tax Invoice, Bill of Supply, Receipt Voucher, Refund Voucher Etc.
• 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 - Supply of Goods under Reverse Charge Mechanism                             
• Referencer 22 - Supply of Services under Reverse Charge Mechanism                          
• Referencer 23 - Specified Categories of services, the tax on which shall be paid by the Electronic Commerce Operator - Sections 9(5) of the CGST Act, 2017 or 5(5) of the IGST Act, 2017
• Referencer 24 - GST Amnesty Scheme 2024 - Section 128A
• Referencer 25 - Procedure and conditions for closure of proceedings under section 128A in r/o demands issued under Section 73 - Rule 164                                                       
• Referencer 26 - Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024  
• Referencer 27 - Important Last Dates for various forms under GST Amnesty Scheme, 2024
• Referencer 28 - FAQs on GST Amnesty Scheme, 2024                                                  

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                                                                                                     
• 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 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 w.e.f. 01.07.2017

Division  - Exempted Services and GST Rates on Services

• Part A - Exempted Services under CGST, IGST and SGST Acts w.e.f. 01.07.2017
• 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                   
• 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                                                         
• Part F - List of Compensation Cess (Rate) Notifications                                              
• Part G - List of Central Tax Circulars                                                                            
• Part H - List of Integrated Tax Circulars