Bharat GST Ready Reckoner

Division 1
Referencer
GST Compliance Calendar for April, 2025 to March, 2026
Referencer 1
Comprehensive Glossary of GST Terminology
Referencer 2
Lexicon of Legal Terms and Phrases
Referencer 3
Guiding Rules for the Construction and Application of Legislative Enactments
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
Applicable Interest Rates in Various Scenarios
Referencer 10
An Overview of Summons issued u/s 70
Referencer 11
A Comprehensive Listing of Penalties, Late Fees, and Fines Applicable in Various Scenarios
Referencer 12
Illustrative Cases of Waiver of Penalty, Late Fee, and Interest
Referencer 13
Prosecution & Penal Provisions of Sections 132 & 133
Referencer 14
Directory of GST Forms, Returns, and Applications
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
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
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 w.e.f.
01. 07.2017
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

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

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