Bharat GST Ready Reckoner by Ashok Batra – 5th Finance Act Edition 2022

Description

Division I

Referencer

GST Compliance Calendar for February, 2022 to March, 2023

Referencer 1       Meanings of various terms under GST and Customs

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 GST

Referencer 11     Suggestive Format of Tax Invoice, Bill of Supply, Receipt Voucher, Refund Voucher Etc.

Division II

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, Credit and Debit Notes

Chapter 13         Returns including GST Practitioners

Chapter 14         Refunds

Chapter 15         Accounts and Records

Chapter 16         Offences, Penalties and Prosecution

Chapter 17         Transitional Provisions

Chapter 18         Assessment under GST

Chapter 19         Audit under GST

Chapter 20         Inspection, Search, Seizure, Arrest and E-Way Rules

Chapter 21         Demand and Recovery

Chapter 22         Appeals and Revision

Chapter 23         Advance Ruling

Chapter 24         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

Part D    Exemption from Compensation Cess on Supply of Specified Goods

Part E    Compensation Cess Rates on Specified Goods

Division IV

Exempted Services and GST Rates on Services

Part A    Exempted Services both under CGST and IGST Acts

Part B    Exempted Services Specified under IGST Act Only

Part C    CGST Rates of Services with Accounting Codes

Part D    Scheme of broad classification of services under GST

Part E    Compensation Cess rates on services

Division V

Summary of Notifications/Circulars/Orders/
ROD Orders/Press Releases/GST
Portal Updates

A.        Central Tax [CT] Notifications

B.        Central Tax (Rate) Notifications

C.        Integrated Tax [IT] Notifications

D.        Integrated Tax (Rate) Notifications

E.         Compensation Cess Notifications

F.         Compensation Cess (Rate) Notifications

G.        Central Tax Circulars

H.        Integrated Tax Circulars

I.          Compensation Cess Circular

J.          Central Tax Orders

K.        CGST (Removal of Difficulties) Orders

L.         Press Releases issued under GST

Subject Index

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