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Bharat Law House Pvt. Ltd.

GST Ready Reckoner

GST Ready Reckoner

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Division 1

  Referencer

GST Compliance Calendar for April, 2026 to March, 2027

 

Referencer 1

Meanings/Definitions of Various Terms used in GST

 

Referencer 2

Meanings of Legal Terms and Phrases

 

Referencer 3

Principles of Interpretation of Statutes including GST Acts

 

Referencer 4

List of section-wise/rule-wise commentary in different Chapters of Ready Reckoner

 

Referencer 5

List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc.

 

Referencer 6

GST Portal

 

Referencer 7

List of Extended Due Dates for Various GST Returns

 

Referencer 8

Time-Barred Limits for Issuance of SCNs and Orders for Various Years

 

Referencer 9

Interest Payable under Different Situations and its rates

 

Referencer 10

An Overview of Summons issued u/s 70

 

Referencer 11

Penalties, Late Fees and Fines Applicable in Various Situations

 

Referencer 12

Illustrative Cases of Waiver of Penalty, Late Fee, and Interest

 

Referencer 13

Prosecution & Penal Provisions of Sections 132 & 133

 

Referencer 14

List of Various GST Forms

 

Referencer 15

Definitions of Various Types of Persons

 

Referencer 16

Definitions of Various Types of GST Supplies

 

Referencer 17

Model Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers and Other Essential Documents

 

Referencer 18

Scheme of Broad Classification of Goods under GST

 

Referencer 19

Scheme of Broad Classification of Services under GST

 

Referencer 20

List of Topic-Wise Circulars/Instructions/Guidelines etc.

 

Referencer 21

Supplies of Goods Liable to Reverse Charge under GST

 

Referencer 22

Supplies of Services Liable to Reverse Charge under GST

 

Referencer 23

List of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs)

 

Referencer 24

GST Amnesty Scheme 2024: Relief Provisions under Section 128A

 

Referencer 25

Procedure & Conditions for closure of proceedings under section 128A in r/o demands issued u/s 73

 

Referencer 26

Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024

 

Referencer 27

Critical Deadlines for GST Amnesty Scheme, 2024

 

Referencer 28

FAQs on GST Amnesty Scheme, 2024

 

Referencer 29

GST State/UT Jurisdictional Codes

 

Referencer 30

Electronic Invoicing (E-Invoicing) under GST

 

Referencer 31

List of Latest Notifications, Circulars, FAQs, Press Releases, etc. issued under NextGen GST Reforms in September, 2025

 

Referencer 32

Comparison of Schedules under Goods Rate Notifications

 

Referencer 33

Amended Rates of Tax on Services & ITC Eligibility (Full, Restricted, or Nil) – Effective from 22.09.2025

 

Referencer 34

Staggered Filing Schedule for E-Filing of Appeal before GSTAT

 

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 including E-invoice, Credit and Debit Notes                      
  • Chapter 13     Returns                                                                                                     
  • Chapter 14     Refunds                                                                                                   
  • Chapter 15     Accounts and Records                                                                             
  • Chapter 16     Offences, Penalties and Prosecution                                                       
  • Chapter 17     Assessment including scrutiny                                                                 
  • 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 w.e.f. 22.09.2025                                                                                                     

Part B       Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts w.e.f. 01.07.2017 till 21.09.2025                                                                             

Part C       Exempted goods under IGST Act Only w.e.f. 01.07.2017 till 21.09.2025  

Part D       Exemption from Compensation Cess on Supply of Goods                           

Part E       Compensation Cess rates on the supply of specified goods with effect from 01.07.2017   

Part F       CGST Rates of Goods with HSN Codes w.e.f. 22.09.2025                         

Part G      CGST Rates of Goods with HSN Codes w.e.f. 01.07.2017 till 21.09.2025

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 (As amended w.e.f. 22.09.2025)                                 

Part B       Exempted services under IGST Act only w.e.f. 01.07.2017                         

Part C       CGST rates of services with accounting codes w.e.f. 01.07.2017
(As amended w.e.f. 22.09.2025)                                                               

Part D       Scheme of Classification of Services                                                             

Part E       Compensation Cess Rates on Services w.e.f. 01.07.2017                             

Division 5

List of Notifications/Circulars/Orders/
ROD Orders/Press Releases

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  &nbs

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