Bharat GST Ready Reckoner by Ashok Batra – 4th Finance Bill Edition 2022

Preface to the Fourth Edition

Detailed Contents

List of Abbreviations used in GST

Highlights of amendments made by the Finance Bill, 2022

Division I

Referencer

GST Compliance Calendar for April, 2022 to March, 2023

Referencer 1 Definitions of various terms under GST Acts/Rules/Notifications/Circulars

Referencer 2 Extension of Time Limit 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 Prosecution under the GST Act(s)

Referencer 8 Various Forms under GST

Referencer 9 Different Types of Persons under GST

Referencer 10 Various Types of Supply under the GST

Referencer 11 Suggestive Format of Tax Invoice, Debit and Credit Notes

Referencer 12 Suggestive Format of Input Service Distributor’s invoice/credit note

Referencer 13 Suggestive Format of delivery challan

Referencer 14 Quarterly Return Monthly Payment (QRMP) Scheme

Division II

Practice and Procedure

Chapter 1 Introduction and Overview of IGST including its Administration

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 Exemption from Tax

Chapter 7 Registration

Chapter 8 Electronic Commerce including TCS

Chapter 9 Valuation of Taxable Supply

Chapter 10 Input Tax Credit

Chapter 11 Time of Supply and Payment of Tax

Chapter 12 Reverse Charge

Chapter 13 Tax Invoice, Credit and Debit Notes

Chapter 14 Returns Including GST Practitioners

Chapter 15 Refunds

Chapter 16 Accounts and Records

Chapter 17 Offences, Penalties and Prosecution

Chapter 18 Transitional Provisions

Chapter 19 Assessment under GST

Chapter 20 Audit Under GST

Chapter 21 Inspection, Search, Seizure, Arrest and E-Way Rules

Chapter 22 Demand and Recovery

Chapter 23 Appeals and Revision

Chapter 24 Advance Ruling

Chapter 25 Liability to pay in certain cases

Division III

Exempted Goods and GST Rates on Goods

Part A Exempted Goods under the GST Acts namely CGST Act, IGST Act and respective SGST Acts

Part B Exempted Goods Specified under IGST Act Only

Part C CGST Rates of Goods with HSN Codes

Division IV

Exempted Services and GST Rates on Services

Part A Exempted Services under the GST Acts

Part B Exempted Services Specified under IGST Act Only

Part C CGST Rates of Services with Accounting Codes

Division V

Notifications/Circulars/Orders/ROD Orders/
Press Releases in a nutshell

A Central Tax (CT) Notifications

B Central Tax (Rate) Notifications

C Integrated Tax (IT) Notifications

D Integrated Tax (Rate) Notifications

E Compensation Cess [CC] Notifications

F Compensation Cess (Rate) Notifications

G Central Tax Circulars

H Integrated Tax Circulars

I Compensation Cess Circulars

J Orders issued under CGST Act, 2017

K Removal of difficulties Orders issued under CGST Act, 2017

L Press Releases issued under GST

Subject Index

Subject Index

Details :

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