GST Ready Reckoner
- lock Preface
- lock Contents
- lock Glossary(Acronyms)
- lock Highlights of GST amendments proposed by Finance Bill, 2024
- Preview
- lock Division 1 - Referencer - GST Compliance Calendar for January, 2024 to March, 2025
- lock Meanings of various terms
- lock Meanings of legal words, maxims or phrases
- lock Rules of interpretation of statutes including Doctrines
- lock List of section-wise or rule-wise commentary in different Chapters
- lock Extension of due dates for different returns
- lock State or UT Codes
- lock Rate of interest payable under different situations
- lock Important points regarding Summons under section 70 of the CGST Act
- lock Penalties, late fee and fine under GST Act(s)
- lock Illustrative cases in which penalty or late fee has been waived
- lock Prosecution under GST Act(s) - Sections 132 and 133
- lock Various forms under GST
- lock Different types of persons under GST
- lock Various types of supply under GST
- lock Suggestive Format of Tax Invoice, Bill of Supply, Receipt Voucher, Refund Voucher Etc
- lock Scheme of broad classification of goods under GST
- lock Scheme of broad classification of services under GST
- lock List of topic-wise Circulars or Instructions or Guidelines etc
- lock Supply of Goods under Reverse Charge Mechanism
- lock Supply of Services under Reverse Charge Mechanism
- lock Division 2 - Practice and Procedure
- lock Introduction and Overview of GST
- lock Concept of supply including Intra-State and Inter-State Supply
- lock Place of supply of goods or services or both
- lock Zero-Rated Supply (including Exports) and Imports
- lock Levy of Tax
- lock Registration
- lock Electronic Commerce including TCS
- lock Valuation of Taxable Supply
- lock Input Tax Credit
- lock Time of Supply and Payment of Tax
- lock Reverse Charge under GST
- lock Tax Invoice, Credit and Debit Notes
- lock Returns
- lock Offences, Penalties and Prosecution
- lock Accounts and Records
- lock Refunds
- lock Assessment under GST
- lock Audit under GST
- lock Inspection, Search, Seizure, Arrest and E-Way Rules
- lock Demands and Recovery
- lock Appeals and Revision
- lock Advance Ruling
- lock Liability to pay in certain cases
- lock Division 3 - Exempted Goods and GST Rates on Goods
- lock Part A Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts
- lock Part B Exempted Goods under IGST Act only
- lock Part C CGST Rates of Goods with HSN Codes
- lock Part D Exemption from compensation cess on supply of goods
- lock Part E Compensation Cess rates on supply of specified goods
- lock Division 4 - Exempted Services and GST Rates on Services
- lock Division 5 - List of Notifications - Circulars - Orders - ROD Orders - Press Releases
- lock Subject Index
