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GST Ready Reckoner
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| Book Details | |
| Title | GST Ready Reckoner |
| ISBN | 978-81-1956-587-0 |
| Edition | 13th edn., October 2025 |
| Pages | 2656 |
| Authors | CA. Ashok Batra |
| Publisher | Bharat Publishers |
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Description
Explore the “GST Ready Reckoner” (13th edn., October 2025) by CA Ashok Batra – your go-to 2656 page reference for updated GST laws, rules, and procedures. ISBN: 978-81-1956-587-0. Published by Bharat Publishers. Enjoy a Flat 25% Discount + Free Shipping for a limited time!
| Description | Page Number | |
| Bharat? | 5 | |
| Preface to the 13th Edition | 7 | |
| Detailed Contents | 13 | |
| Glossary [Acronyms] | 27 | |
| Highlights of amendments proposed by the Finance Bill, 2025 | 33 | |
|
Division 1 |
||
|
Referencer |
||
| GST Compliance Calendar for September, 2025 to March, 2026 | 1.3 | |
| Referencer 1 | Meanings/Definitions of Various Terms used in GST | 1.13 |
| Referencer 2 | Meanings of Legal Terms and Phrases | 1.149 |
| Referencer 3 | Principles of Interpretation of Statutes including GST Acts | 1.163 |
| Referencer 4 | List of section-wise/rule-wise commentary in different Chapters of Ready Reckoner | 1.164 |
| Referencer 5 | List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc. | 1.1666 |
| Referencer 6 | GST Portal | 1.210 |
| Referencer 7 | List of Extended Due Dates for Various GST Returns | 1.212 |
| Referencer 8 | Time-Barred Limits for Issuance of SCNs and Orders for Various Years | 1.246 |
| Referencer 9 | Applicable Interest Rates in Various Scenarios | 1.247 |
| Referencer 10 | An Overview of Summons issued u/s 70 | 1.250 |
| Referencer 11 | A Comprehensive Listing of Penalties, Late Fees, and Fines Applicable in Various Scenarios | 1.259 |
| Referencer 12 | Illustrative Cases of Waiver of Penalty, Late Fee, and Interest | 1.268 |
| Referencer 13 | Prosecution & Penal Provisions of Sections 132 & 133 | 1.275 |
| Referencer 14 | Directory of GST Forms, Returns, and Applications | 1.279 |
| Referencer 15 | Different types of persons under GST | 1.295 |
| Referencer 16 | Various types of supply under GST | 1.295 |
| Referencer 17 | Model Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers, and Other Essential Documents | 1.299 |
| Referencer 18 | Scheme of broad classification of goods under GST | 1.309 |
| Referencer 19 | Scheme of broad classification of services under GST | 1.313 |
| Referencer 20 | List of topic-wise Circulars/Instructions/Guidelines etc. | 1.318 |
| Referencer 21 | Supplies of Goods Liable to Reverse Charge under GST | 1.352 |
| Referencer 22 | Supplies of Services Liable to Reverse Charge under GST | 1.355 |
| Referencer 23 | List of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs) | 1.362 |
| Referencer 24 | GST Amnesty Scheme 2024: Relief Provisions under Section 128A | 1.364 |
| Referencer 25 | Procedure & conditions for closure of proceedings under section 128A in r/o demands issued u/s 73 | 1.367 |
| Referencer 26 | Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024 | 1.374 |
| Referencer 27 | Critical Deadlines for GST Amnesty Scheme, 2024 | 1.374 |
| Referencer 28 | FAQs on GST Amnesty Scheme, 2024 | 1.376 |
| Referencer 29 | GST State/UT Jurisdictional Codes | 1.391 |
| Referencer 30 | Electronic Invoicing (E-Invoicing) under GST | 1.392 |
| Referencer 31 | List of Latest Notifications, Circulars, FAQs, Press Releases, etc. issued under NextGen GST Reforms in September, 2025 | 1.402 |
| Referencer 32 | Comparison of Schedules under Goods Rate Notifications | 1.406 |
| Referencer 33 | Amended Rates of Tax on Services & ITC Eligibility (Full, Restricted, or Nil) – Effective from 22.09.2025 | 1.407 |
| Referencer 34 | Staggered Filing Schedule for E-Filing of Appeal before GSTAT | 1.407 |
|
Division 2 |
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|
Practice and Procedure |
||
| Chapter 1 | Introduction and Overview of GST | 2.3 |
| Chapter 2 | Concept of supply including Intra-State & Inter-State Supply | 2.12 |
| Chapter 3 | Place of supply of goods or services or both | 2.31 |
| Chapter 4 | Zero-Rated Supply (including Exports) and Imports | 2.46 |
| Chapter 5 | Levy of Tax | 2.55 |
| Chapter 6 | Registration | 2.74 |
| Chapter 7 | Electronic Commerce including TCS | 2.131 |
| Chapter 8 | Valuation of Taxable Supply | 2.140 |
| Chapter 9 | Input Tax Credit | 2.156 |
| Chapter 10 | Time of Supply and Payment of Tax | 2.205 |
| Chapter 11 | Reverse Charge under GST | 2.244 |
| Chapter 12 | Tax Invoice, Credit and Debit Notes | 2.262 |
| Chapter 13 | Returns | 2.291 |
| Chapter 14 | Refunds | 2.380 |
| Chapter 15 | Accounts and Records | 2.430 |
| Chapter 16 | Offences, Penalties and Prosecution | 2.438 |
| Chapter 17 | Assessment under GST | 2.480 |
| Chapter 18 | Audit under GST | 2.487 |
| Chapter 19 | Inspection, Search, Seizure, Arrest and E-Way Rules | 2.503 |
| Chapter 20 | Demands and Recovery | 2.545 |
| Chapter 21 | Appeals and Revision | 2.592 |
| Chapter 22 | Advance Ruling | 2.629 |
| Chapter 23 | Liability to pay in certain cases | 2.641 |
|
Division 3 |
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|
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 | 3.3 |
| Part B | Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts from 01.07.2017 to 21.09.2025 | 3.10 |
| Part C | Exempted goods under IGST Act Only w.e.f. 01.07.2017 till 21.09.2025 | 3.37 |
| Part D | Exemption from compensation cess on supply of goods | 3.38 |
| Part E | Compensation Cess rates on supply of specified goods w.e.f. 01. 07.2017 |
3.40 |
| Part F | CGST Rates of Goods with HSN Codes w.e.f. 22.09.2025 | 3.56 |
| Part G | CGST Rates of Goods with HSN Codes w.e.f. 01.07.2017 till 21.09.2025 | 3.125 |
|
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) |
4.3 |
| Part B | Exempted services under IGST Act only w.e.f. 01.07.2017 | 4.47 |
| Part C | CGST rates of services with accounting codes w.e.f. 01.07.2017 | 4.51 |
| Part D | Scheme of Classification of Services | 4.122 |
| Part E | Compensation Cess Rates on Services w.e.f. 01.07.2017 | 4.142 |
|
Division 5 |
||
|
List of Notifications/Circulars/Orders/ROD Orders/Press Releases |
||
| Part A | List of Central Tax [CT] Notifications | 5.3 |
| Part B | List of Central Tax (Rate) Notifications | 5.30 |
| Part C | List of Integrated Tax [IT] Notifications | 5.43 |
| Part D | List of Integrated Tax (Rate) Notifications | 5.43 |
| Part E | List of Compensation Cess Notifications | 5.53 |
| Part F | List of Compensation Cess (Rate) Notifications | 5.54 |
| Part G | List of Central Tax Circulars | 5.56 |
| Part H | List of Integrated Tax Circulars | 5.70 |
| Part I | List of Compensation Cess Circulars | 5.71 |
| Part J | List of Central Tax Orders | 5.72 |
| Part K | List of CGST (Removal of Difficulties) Orders | 5.74 |
| Part L | List of Instructions/Guidelines/Clarifications | 5.76 |
| Part M | List of press releases issued by CBIC | 5.79 |
| Part N | List of press releases issued by GSTN | 5.84 |
| Part O | List of GST related Customs Circulars & Instructions | 5.85 |
| Part P | List of Important FAQs | 5.87 |
| Part Q | List of Other Notifications/Circulars/Office Memorandum/Orders | 5.88 |
| Subject Index | SI-1 | |
Additional information
| Publisher | Bharat |
|---|
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