GST Ready Reckoner – Oct25 Edition

Description

Description
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