GST Ready Reckoner

About GST Ready Reckoner
 
Division 1

Referencer

GST Compliance Calendar for September, 2025 to March, 2026

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 from 01.07.2017 to 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 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  &n