Bharat GST Ready Reckoner by CA . ASHOK BATRA 7th edn., 2023

GST Compliance Calendar for February, 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 70 of the CGST Act

Referencer 6    Penalties, late fee, fine or any other penal action under GST Act(s)

Referencer 7    Illustrative cases in which penalty or late fee has been waived

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

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  List of important case laws

 

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 including GST Practitioners

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

Division 4

Exempted Services and GST Rates on Services

Part A    Exempted Services under CGST, IGST and SGST Acts

Part B    Exempted services under IGST Act Only

Part C    CGST rates of services with accounting codes

Part D    Compensation cess rates on services

Division 5

List of Notifications/Circulars/Orders/ROD Orders/
Press Releases/GST Portal Updates

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

Part I        List of Compensation Cess Circulars

Part J        List of Central Tax Orders

Part K       List of CGST (Removal of Difficulties) Orders

Part L       List of Instructions and Guidelines

Part M      List of press releases issued by CBIC

Part N       List of press releases issued by GSTN