GST Ready Reckoner -By CA.Ashok Batra

Referencer

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