Bharat GST Ready Reckoner by CA Ashok Batra 8th Edition 2023

Division 1

Referencer

GST Compliance Calendar for April, 2023 to March, 2024

Referencer 1    Meanings of various terms used in GST

Referencer 1A Meanings of legal words, maxims/phrases

Referencer 1B  Rules of interpretation of statutes including Doctrines

Referencer 2    Extension of due dates for different returns

Referencer 3    State/UT Codes

Referencer 4    Rate of interest payable under different situations

Referencer 5    Important issues regarding Summon under section 70of the CGST Act

Referencer 6    Penalties, late fee and fine under GST Act(s)

Referencer 7    Illustrative cases in which penalty or late fee has beenwaived

Referencer 8    Prosecution under the GST Act(s) – Sections 132 and133

Referencer 9    Various forms under GST

Referencer 10  Different types of persons under GST

Referencer 11  Various types of supply under GST

Referencer 12  Suggestive Format of Tax Invoice, Bill of Supply,Receipt Voucher, Refund Voucher Etc.

Referencer 13  Scheme of broad classification of goods under GST

Referencer 14  Scheme of broad classification of services under GST

Referencer 15  List of topic-wise Circulars/Instructions/Guidelines

Referencer 16  Gist of important/latest cases