GST Ready Reckoner

About GST Ready Reckoner

Division 1

Referencer

GST Compliance Calendar for September, 2025 to March, 2026

Referencer 1

Meanings/Definitions of Various Terms used in GST

Referencer 2

Meanings of Legal Terms and Phrases

Referencer 3

Principles of Interpretation of Statutes including GST Acts

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

Interest Payable under Different Situations and its rates

Referencer 10

An Overview of Summons issued u/s 70

Referencer 11

Penalties, Late Fees and Fines Applicable in Various Situations

Referencer 12

Illustrative Cases of Waiver of Penalty, Late Fee, and Interest

Referencer 13

Prosecution & Penal Provisions of Sections 132 & 133

Referencer 14

List of Various GST Forms

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

Referencer 31

List of Latest Notifications, Circulars, FAQs, Press Releases, etc. issued under NextGen GST Reforms in September, 2025

Referencer 32

Comparison of Schedules under Goods Rate Notifications

Referencer 33

Amended Rates of Tax on Services & ITC Eligibility (Full, Restricted, or Nil) – Effective from 22.09.2025

Referencer 34

Staggered Filing Schedule for E-Filing of Appeal before GSTAT

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 w.e.f. 22.09.2025

PART B Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts from 01.07.2017 to 21.09.2025

PART C Exempted goods under IGST Act Only w.e.f. 01.07.2017 till 21.09.2025

PART D Exemption from Compensation Cess on Supply of Goods

PART E Compensation Cess rates on supply of specified goods with effect from 01.07.2017

PART F CGST Rates of Goods with HSN Codes w.e.f. 22.09.2025

PART G CGST Rates of Goods with HSN Codes w.e.f. 01.07.2017 till 21.09.2025

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 (As amended w.e.f. 22.09.2025)

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
(As amended w.e.f. 22.09.2025)

Part D Scheme of Classification of Services &n