GST Ready Reckoner

Book Details

CONTENTS AT A GLANCE

Bharat?	5
Preface to the Twelfth Edition	7
Detailed Contents	13
Glossary [Acronyms]	27
Highlights of NextGen GST Reforms Applicable with effect from 22.09.2025	33
Stop Press	47

Division 1

Referencer

GST Compliance Calendar for April, 2025 to March, 2026	1.3
Referencer 1 Comprehensive Glossary of GST Terminology	1.13
Referencer 2 Lexicon of Legal Terms and Phrases	1.149
Referencer 3 Guiding Rules for the Construction and Application of Legislative Enactments	1.163
Referencer 4 List of section-wise/rule-wise commentary in different Chapters of Ready Reckoner	1.164
Referencer 5 List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc.	1.166
Referencer 6 GST Portal	1.210
Referencer 7 List of Extended Due Dates for Various GST Returns	1.212
Referencer 8 Time-Barred Limits for Issuance of SCNs and Orders for Various Years	1.246
Referencer 9 Applicable Interest Rates in Various Scenarios	1.247
Referencer 10 An Overview of Summons issued u/s 70	1.250
Referencer 11 A Comprehensive Listing of Penalties, Late Fees, and Fines Applicable in Various Scenarios	1.259
Referencer 12 Illustrative Cases of Waiver of Penalty, Late Fee, and Interest	1.268
Referencer 13 Prosecution & Penal Provisions of Sections 132 & 133	1.275
Referencer 14 Directory of GST Forms, Returns, and Applications	1.279
Referencer 15 Definitions of Various Types of Persons	1.295
Referencer 16 Definitions of Various Types of GST Supplies	1.295
Referencer 17 Model Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers, and Other Essential Documents	1.299
Referencer 18 Scheme of Broad Classification of Goods under GST	1.309
Referencer 19 Scheme of Broad Classification of Services under GST	1.313
Referencer 20 List of Topic-Wise Circulars/ Instructions/Guidelines etc.	1.318
Referencer 21 Supplies of Goods Liable to Reverse Charge under GST	1.352
Referencer 22 Supplies of Services Liable to Reverse Charge under GST	1.355
Referencer 23 List of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs)	1.362
Referencer 24 GST Amnesty Scheme 2024: Relief Provisions under Section 128A	1.364
Referencer 25 Procedure & conditions for closure of proceedings under section 128A in r/o demands issued u/s 73	1.367
Referencer 26 Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024	1.373
Referencer 27 Critical Deadlines for GST Amnesty Scheme, 2024	1.374
Referencer 28 FAQs on GST Amnesty Scheme, 2024	1.376
Referencer 29 GST State/UT Jurisdictional Codes	1.391
Referencer 30 Electronic Invoicing (E-Invoicing) under GST	1.392
Referencer 31 List of Latest Notifications, Circulars, FAQs, Press Releases,etc. issued under NextGen GST Reforms in September, 2025	1.402
Referencer 32 Comparison of Schedules under Goods Rate Notifications	1.406
Referencer 33 Amended Rates of Tax on Services & ITC Eligibility (Full, Restricted, or Nil) � Effective from 22.09.2025	1.407
Referencer 34 Staggered Filing Schedule for E-Filing of Appeal before GSTAT	1.410

Division 2

Practice and Procedure

Chapter 1 Introduction and Overview of GST	2.3
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	2.140
Chapter 9 Input Tax Credit	2.156
Chapter 10 Time of Supply and Payment of Tax	2.205
Chapter 11 Reverse Charge under GST	2.244
Chapter 12 Tax Invoice including E-invoice, Credit and Debit Notes	2.262
Chapter 13 Returns	2.291
Chapter 14 Refunds	2.380
Chapter 15 Accounts and Records	2.430
Chapter 16 Offences, Penalties and Prosecution	2.438
Chapter 17 Assessment including scrutiny	2.480
Chapter 18 Audit under GST	2.487
Chapter 19 Inspection, Search, Seizure, Arrest and E-Way Rules	2.503
Chapter 20 Demands and Recovery	2.545
Chapter 21 Appeals and Revision	2.592
Chapter 22 Advance Ruling	2.629
Chapter 23 Liability to pay in certain cases	2.641

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	3.10
Part C CGST Rates of Goods with HSN Codes	3.37
Part D Exemption from compensation cess on supply of goods	3.38
Part E Compensation Cess rates on supply of specified goods w.e.f. 01. 07.2017	3.40
Part F CGST Rates of Goods with HSN Codes w.e.f. 22.09.2025	3.56
Part G CGST Rates of Goods with HSN Codes w.e.f. 01.07.2017 till 21.09.2025	3.125

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	4.47
Part C CGST rates of services with accounting codes w.e.f. 01.07.2017	4.51
Part D Scheme of Classification of Services	4.122
Part E Compensation Cess Rates on Services w.e.f. 01.07.2017	4.143

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	5.30
Part C List of Integrated Tax [IT] Notifications	5.40
Part D List of Integrated Tax (Rate) Notifications	5.43
Part E List of Compensation Cess Notifications	5.53
Part F List of Compensation Cess (Rate) Notifications	5.54
Part G List of Central Tax Circulars	5.56
Part H List of Integrated Tax Circulars	5.70
Part I List of Compensation Cess Circulars	5.71
Part J List of Central Tax Orders	5.72
Part K List of CGST (Removal of Difficulties) Orders	5.74
Part L List of Instructions/Guidelines/Clarifications	5.76
Part M List of press releases issued by CBIC	5.79
Part N List of press releases issued by GSTN	5.84
Part O List of GST related Customs Circulars & Instructions	5.85
Part P List of Important FAQs	5.87
Part Q List of Other Notifications/Circulars/Office Memorandum/Orders	5.88

SUBJECT INDEX

SI-1

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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