GST Ready Reckoner by Bharat

Description

GST Ready Reckoner Ashok Batra 14th Edition Feb 2026

Division 1 – GST Compliance Calendar for February, 2026 to March, 2027

Division 2 – Practice and Procedure

1. Introduction and Overview of GST
2. Concept of supply including Intra-State & Inter-State Supply
3. Place of supply of goods or services or both
4. Zero-Rated Supply (including Exports) and Imports
5. Levy of Tax
6. Registration
7. Electronic Commerce including TCS
8. Valuation of Taxable Supply
9. Input Tax Credit
10. Time of Supply and Payment of Tax
11. Reverse Charge under GST
12. Tax Invoice including E-invoice, Credit and Debit Notes
13. Returns
14. Refunds
15. Accounts and Records
16. Offences, Penalties and Prosecution
17. Assessment including scrutiny
18. Audit under GST
19. Inspection, Search, Seizure, Arrest and E-Way Rules
20. Demands and Recovery
21. Appeals and Revision
22. Advance Ruling
23. Liability to pay in certain cases

Division 3 – Exempted Goods and GST Rates on Goods

1. Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts w.e.f. 22.09.2025
2. Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts from 01.07.2017 to 21.09.2025
3. Exempted goods under IGST Act Only w.e.f. 01.07.2017 till 21.09.2025
4. Exemption from Compensation Cess on Supply of Goods
5. Compensation Cess rates on supply of specified goods with effect from 01.07.2017
6. CGST Rates of Goods with HSN Codes w.e.f. 22.09.2025
7. 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

1. Exempted Services under CGST, IGST and SGST Acts
   e.f. 01.07.2017 (As amended w.e.f. 22.09.2025)
2. Exempted services under IGST Act only w.e.f. 01.07.2017
3. CGST rates of services with accounting codes w.e.f. 01.07.2017
   (As amended w.e.f. 22.09.2025)
4. Scheme of Classification of Services

Division 5 – List of Notifications/Circulars/Orders/ROD Orders/Press Releases

• Part A – List of Central Tax [CT] Notifications
• Part B – List of Central Tax (Rate) Notifications
• Part C – List of Integrated Tax [IT] Notifications
• Part D – List of Integrated Tax (Rate) Notifications
• Part E – List of Compensation Cess Notifications
• Part F – List of Compensation Cess (Rate) Notifications
• Part G – List of Central Tax Circulars
• Part H – List of Integrated Tax Circulars
• Part I – List of Compensation Cess Circulars
• Part J – List of Central Tax Orders
• Part K – List of CGST (Removal of Difficulties) Orders
• Part L – List of Instructions/Guidelines/Clarifications
• Part M – List of press releases issued by CBIC
• Part N – List of press releases issued by GSTN
• Part O – List of GST related Customs Circulars & Instructions
• Part P – List of Important FAQs
• Part Q – List of Other Notifications/Circulars/Office Memorandum/Orders