Description
Bharat Law House Pvt Ltd GST Ready Reckoner 4th Finance Bill Edition 2022 by Ashok Batra
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