Description Explore the “GST Ready Reckoner” (13th edn., October 2025) by CA Ashok Batra – your go-to 2656 page reference for updated GST laws, rules, and procedures. ISBN: 978-81-1956-587-0. Published by Bharat Publishers. Enjoy a Flat 25% Discount Free Shipping for a limited time! Description Page Number Bharat? 5 Preface to the 13th Edition 7 Detailed Contents 13 Glossary [Acronyms] 27 Highlights of amendments proposed by the Finance Bill, 2025 33 Division 1 Referencer GST Compliance Calendar for September, 2025 to March, 2026 1.3 Referencer 1 Meanings/Definitions of Various Terms used in GST 1.13 Referencer 2 Meanings of Legal Terms and Phrases 1.149 Referencer 3 Principles of Interpretation of Statutes including GST Acts 1.163 Referencer 4 List of section-wise/rule-wise commentary in different Chapters of Ready Reckoner 1.164 Referencer 5 List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc. 1.1666 Referencer 6 GST Portal 1.210 Referencer 7 List of Extended Due Dates for Various GST Returns 1.212 Referencer 8 Time-Barred Limits for Issuance of SCNs and Orders for Various Years 1.246 Referencer 9 Applicable Interest Rates in Various Scenarios 1.247 Referencer 10 An Overview of Summons issued u/s 70 1.250 Referencer 11 A Comprehensive Listing of Penalties, Late Fees, and Fines Applicable in Various Scenarios 1.259 Referencer 12 Illustrative Cases of Waiver of Penalty, Late Fee, and Interest 1.268 Referencer 13 Prosecution & Penal Provisions of Sections 132 & 133 1.275 Referencer 14 Directory of GST Forms, Returns, and Applications 1.279 Referencer 15 Different types of persons under GST 1.295 Referencer 16 Various types of supply under GST 1.295 Referencer 17 Model Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers, and Other Essential Documents 1.299 Referencer 18 Scheme of broad classification of goods under GST 1.309 Referencer 19 Scheme of broad classification of services under GST 1.313 Referencer 20 List of topic-wise Circulars/Instructions/Guidelines etc. 1.318 Referencer 21 Supplies of Goods Liable to Reverse Charge under GST 1.352 Referencer 22 Supplies of Services Liable to Reverse Charge under GST 1.355 Referencer 23 List of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs) 1.362 Referencer 24 GST Amnesty Scheme 2024: Relief Provisions under Section 128A 1.364 Referencer 25 Procedure & conditions for closure of proceedings under section 128A in r/o demands issued u/s 73 1.367 Referencer 26 Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024 1.374 Referencer 27 Critical Deadlines for GST Amnesty Scheme, 2024 1.374 Referencer 28 FAQs on GST Amnesty Scheme, 2024 1.376 Referencer 29 GST State/UT Jurisdictional Codes 1.391 Referencer 30 Electronic Invoicing (E-Invoicing) under GST 1.392 Referencer 31 List of Latest Notifications, Circulars, FAQs, Press Releases, etc. issued under NextGen GST Reforms in September, 2025 1.402 Referencer 32 Comparison of Schedules under Goods Rate Notifications 1.406 Referencer 33 Amended Rates of Tax on Services & ITC Eligibility (Full, Restricted, or Nil) – Effective from 22.09.2025 1.407 Referencer 34 Staggered Filing Schedule for E-Filing of Appeal before GSTAT 1.407 Division 2 Practice and Procedure Chapter 1 Introduction and Overview of GST 2.3 Chapter 2 Concept of supply including Intra-State & Inter-State Supply 2.12 Chapter 3 Place of supply of goods or services or both 2.31 Chapter 4 Zero-Rated Supply (including Exports) and Imports 2.46 Chapter 5 Levy of Tax 2.55 Chapter 6 Registration 2.74 Chapter 7 Electronic Commerce including TCS 2.131 Chapter 8 Valuation of Taxable Supply 2.140 Chapter 9 Input Tax Credit 2.156 Chapter 10 Time of Supply and Payment of Tax 2.205 Chapter 11 Reverse Charge under GST 2.244 Chapter 12 Tax Invoice, Credit and Debit Notes 2.262 Chapter 13 Returns 2.291 Chapter 14 Refunds 2.380 Chapter 15 Accounts and Records 2.430 Chapter 16 Offences, Penalties and Prosecution 2.438 Chapter 17 Assessment under GST 2.480 Chapter 18 Audit under GST 2.487 Chapter 19 Inspection, Search, Seizure, Arrest and E-Way Rules 2.503 Chapter 20 Demands and Recovery 2.545 Chapter 21 Appeals and Revision 2.592 Chapter 22 Advance Ruling 2.629 Chapter 23 Liability to pay in certain cases 2.641 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 3.3 Part B Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts from 01.07.2017 to 21.09.2025 3.10 Part C Exempted goods under IGST Act Only w.e.f. 01.07.2017 till 21.09.2025 3.37 Part D Exemption from compensation cess on supply of goods 3.38 Part E Compensation Cess rates on supply of specified goods w.e.f. 01. 07.2017 3.40 Part F CGST Rates of Goods with HSN Codes w.e.f. 22.09.2025 3.56 Part G CGST Rates of Goods with HSN Codes w.e.f. 01.07.2017 till 21.09.2025 3.125 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) 4.3 Part B Exempted services under IGST Act only w.e.f. 01.07.2017 4.47 Part C CGST rates of services with accounting codes w.e.f. 01.07.2017 4.51 Part D Scheme of Classification of Services 4.122 Part E Compensation Cess Rates on Services w.e.f. 01.07.2017 4.142 Division 5 List of Notifications/Circulars/Orders/ROD Orders/Press Releases Part A List of Central Tax [CT] Notifications 5.3 Part B List of Central Tax (Rate) Notifications 5.30 Part C List of Integrated Tax [IT] Notifications 5.43 Part D List of Integrated Tax (Rate) Notifications 5.43 Part E List of Compensation Cess Notifications 5.53 Part F List of Compensation Cess (Rate) Notifications 5.54 Part G List of Central Tax Circulars 5.56 Part H List of Integrated Tax Circulars 5.70 Part I List of Compensation Cess Circulars 5.71 Part J List of Central Tax Orders 5.72 Part K List of CGST (Removal of Difficulties) Orders 5.74 Part L List of Instructions/Guidelines/Clarifications 5.76 Part M List of press releases issued by CBIC 5.79 Part N List of press releases issued by GSTN 5.84 Part O List of GST related Customs Circulars & Instructions 5.85 Part P List of Important FAQs 5.87 Part Q List of Other Notifications/Circulars/Office Memorandum/Orders 5.88 Subject Index SI-1
