GST Ready Reckoner
Book Details
CONTENTS AT A GLANCE
| Bharat? | 5 |
| Preface to the Eleventh Edition | 7 |
| Detailed Contents | 13 |
| Glossary [Acronyms] | 27 |
| Highlights of amendments proposed by the Finance Bill, 2025 | 33 |
Division 1
Referencer
| GST Compliance Calendar for March, 2025 to March, 2026 | 1.3 |
| Referencer 1 Meanings of various terms | 1.17 |
| Referencer 2 Meanings of legal words, maxims/phrases | 1.146 |
| Referencer 3 Rules of interpretation of statutes including Doctrines | 1.159 |
| Referencer 4 List of section-wise/rule-wise commentary in different Chapters | 1.161 |
| Referencer 5 List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc | 1.162 |
| Referencer 6 GST Portal | 1.206 |
| Referencer 7 Extension of due dates for different returns | 1.208 |
| Referencer 7A Last date to issue SCN and Order under GST | 1.242 |
| Referencer 8 State/UT Codes | 1.243 |
| Referencer 9 Rate of interest payable under different situations | 1.244 |
| Referencer 10 Important points regarding Summons under section 70 of the CGST Act | 1.247 |
| Referencer 11 Penalties, late fee and fine under GST Act(s) | 1.254 |
| Referencer 12 Illustrative cases in which penalty or late fee or interest has been waived | 1.263 |
| Referencer 13 Prosecution under GST Act(s) - Sections 132 and 133 | 1.270 |
| Referencer 14 Various forms under GST | 1.274 |
| Referencer 15 Different types of persons under GST | 1.287 |
| Referencer 16 Various types of supply under GST | 1.289 |
| Referencer 17 Suggestive Format of Tax Invoice, Bill of Supply, Receipt Voucher, Refund Voucher Etc. | 1.293 |
| Referencer 18 Scheme of broad classification of goods under GST | 1.304 |
| Referencer 19 Scheme of broad classification of services under GST | 1.309 |
| Referencer 20 List of topic-wise Circulars/Instructions/Guidelines etc. | 1.313 |
| Referencer 21 Supply of Goods under Reverse Charge Mechanism | 1.342 |
| Referencer 22 Supply of Services under Reverse Charge Mechanism | 1.345 |
| 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 | 1.352 |
| Referencer 24 GST Amnesty Scheme 2024 - Section 128A | 1.354 |
| Referencer 25 Procedure and conditions for closure of proceedings under section 128A in r/o demands issued under Section 73 - Rule 164 | 1.357 |
| Referencer 26 Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024 | 1.363 |
| Referencer 27 Important Last Dates for various forms under GST Amnesty Scheme, 2024 | 1.364 |
| Referencer 28 FAQs on GST Amnesty Scheme, 2024 | 1.366 |
Division 2
Practice and Procedure
| Chapter 1 Introduction and Overview of GST | 2.1 |
| Chapter 2 Concept of supply including Intra-State & Inter-State Supply | 2.12 |
| Chapter 3 Place of supply of goods or services or both | 2.31 |
| Chapter 4 Zero-Rated Supply (including Exports) and Imports | 2.46 |
| Chapter 5 Levy of Tax | 2.55 |
| Chapter 6 Registration | 2.74 |
| Chapter 7 Electronic Commerce including TCS | 2.131 |
| Chapter 8 Valuation of Taxable Supply | 2.139 |
| Chapter 9 Input Tax Credit | 2.152 |
| Chapter 10 Time of Supply and Payment of Tax | 2.198 |
| Chapter 11 Reverse Charge under GST | 2.236 |
| Chapter 12 Tax Invoice, Credit and Debit Notes | 2.254 |
| Chapter 13 Returns | 2.282 |
| Chapter 14 Refunds | 2.361 |
| Chapter 15 Accounts and Records | 2.407 |
| Chapter 16 Offences, Penalties and Prosecution | 2.415 |
| Chapter 17 Assessment under GST | 2.452 |
| Chapter 18 Audit under GST | 2.458 |
| Chapter 19 Inspection, Search, Seizure, Arrest and E-Way Rules | 2.474 |
| Chapter 20 Demands and Recovery | 2.511 |
| Chapter 21 Appeals and Revision | 2.554 |
| Chapter 22 Advance Ruling | 2.588 |
| Chapter 23 Liability to pay in certain cases | 2.600 |
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 | 3.3 |
| Part B Exempted Goods under IGST Act only | 3.30 |
| Part C CGST Rates of Goods with HSN Codes | 3.31 |
| Part D Exemption from compensation cess on supply of goods | 3.207 |
| Part E Compensation Cess rates on supply of specified goods w.e.f. 01. 07.2017 | 3.209 |
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 | 4.3 |
| Part B Exempted services under IGST Act only w.e.f. 01.07.2017 | 4.46 |
| Part C CGST rates of services with accounting codes w.e.f. 01.07.2017 | 4.50 |
| Part D Scheme of Classification of Services | 4.116 |
| Part E Compensation Cess Rates on Services w.e.f. 01.07.2017 | 4.137 |
Division 5
List of Notifications/Circulars/Orders/ROD Orders/Press Releases
| Part A List of Central Tax [CT] Notifications | 5.3 |
| Part B List of Central Tax (Rate) Notifications | 5.29 |
| Part C List of Integrated Tax [IT] Notifications | 5.38 |
| Part D List of Integrated Tax (Rate) Notifications | 5.40 |
| Part E List of Compensation Cess Notifications | 5.50 |
| Part F List of Compensation Cess (Rate) Notifications | 5.51 |
| Part G List of Central Tax Circulars | 5.53 |
| Part H List of Integrated Tax Circulars | 5.66 |
| Part I List of Compensation Cess Circulars | 5.67 |
| Part J List of Central Tax Orders | 5.68 |
| Part K List of CGST (Removal of Difficulties) Orders | 5.70 |
| Part L List of Instructions/Guidelines/Clarifications | 5.72 |
| Part M List of press releases issued by CBIC | 5.74 |
| Part N List of press releases issued by GSTN | 5.78 |
| Part O List of Customs Circulars & Instructions | 5.79 |
Division 6
CGST Act & Rules
| Chapter 1 The Central Goods and Services Tax Act, 2017 | 6.1 |
| Chapter 2 The Central Goods and Services Tax Rules, 2017 | 6.131 |
About the Author
CA. Ashok Batra
Ashok Batra is a distinguished alumnus of the prestigious Shri Ram College of Commerce, Delhi (1974 - 77 batch). He subsequently qualified as a Chartered Accountant in 1981 and later earned a Law degree in 2009.
Currently, Ashok Batra is the senior partner at M/s A.K. Batra & Associates, a leading Chartered Accountancy Firm in Northern India, which he founded in 1982. With an illustrious academic record and over four decades of professional experience, he has established himself as an authority in various areas, including Accounting, Auditing, Tax Planning, Consultancy, and Litigation.
During the Service Tax Regime, Ashok Batra was a highly sought-after professional, handling complex Service Tax matters involving substantial financial stakes. With the implementation of Goods and Services Tax (GST), his expertise and reputation have continued to grow, earning him recognition as a leading GST professional. His unwavering devotion and dedication to exploring new dimensions of GST are truly commendable. Even senior officers of the Department take pride and pleasure in seeking his insightful opinions on complex GST matters.
Ashok Batra's clients benefit from his comprehensive services, including tax compliance and representation before various statutory authorities, up to the Appellate Tribunal level. He continues to manage pending Service Tax cases for his clients, leveraging his in-depth understanding of the subject.
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