GST Ready Reckoner by CA. Ashok Batra Rs 3195/-
13th Edition October 2025
Referencer
GST Compliance Calendar for September, 2025 to March, 2026
Meanings/Definitions of Various Terms used in GST
Meanings of Legal Terms and Phrases
Principles of Interpretation of Statutes including GST Acts
List of section-wise/rule-wise commentary in different Chapters of Ready Reckoner
List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc.
GST Portal
List of Extended Due Dates for Various GST Returns
Time-Barred Limits for Issuance of SCNs and Orders for Various Years
Interest Payable under Different Situations and its rates
An Overview of Summons issued u/s 70
Penalties, Late Fees and Fines Applicable in Various Situations
Illustrative Cases of Waiver of Penalty, Late Fee, and Interest
Prosecution & Penal Provisions of Sections 132 & 133
List of Various GST Forms
Definitions of Various Types of Persons
Definitions of Various Types of GST Supplies
Model Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers and Other Essential Documents
Scheme of Broad Classification of Goods under GST
Scheme of Broad Classification of Services under GST
List of Topic-Wise Circulars/Instructions/Guidelines etc.
Supplies of Goods Liable to Reverse Charge under GST
Supplies of Services Liable to Reverse Charge under GST
List of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs)
GST Amnesty Scheme 2024: Relief Provisions under Section 128A
Procedure & Conditions for closure of proceedings under section 128A in r/o demands issued u/s 73
Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024
Critical Deadlines for GST Amnesty Scheme, 2024
FAQs on GST Amnesty Scheme, 2024
GST State/UT Jurisdictional Codes
Electronic Invoicing (E-Invoicing) under GST
List of Latest Notifications, Circulars, FAQs, Press Releases, etc. issued under NextGen GST Reforms in September, 2025
Comparison of Schedules under Goods Rate Notifications
Amended Rates of Tax on Services & ITC Eligibility (Full, Restricted, or Nil) – Effective from 22.09.2025
Staggered Filing Schedule for E-Filing of Appeal before GSTAT
Practice and Procedure
Introduction and Overview of GST
Concept of supply including Intra-State & Inter-State Supply
Place of supply of goods or services or both
Zero-Rated Supply (including Exports) and Imports
Levy of Tax
Registration
Electronic Commerce including TCS
Valuation of Taxable Supply
Input Tax Credit
Time of Supply and Payment of Tax
Reverse Charge under GST
Tax Invoice including E-invoice, Credit and Debit Notes
Returns
Refunds
Accounts and Records
Offences, Penalties and Prosecution
Assessment including scrutiny
Audit under GST
Inspection, Search, Seizure, Arrest and E-Way Rules
Demands and Recovery
Appeals and Revision
Advance Ruling
Liability to pay in certain cases
Exempted Goods and GST Rates on Goods
Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts w.e.f. 22.09.2025
Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts from 01.07.2017 to 21.09.2025
Exempted goods under IGST Act Only w.e.f. 01.07.2017 till 21.09.2025
Exemption from Compensation Cess on Supply of Goods
Compensation Cess rates on supply of specified goods with effect from 01.07.2017
CGST Rates of Goods with HSN Codes w.e.f. 22.09.2025
CGST Rates of Goods with HSN Codes w.e.f. 01.07.2017 till 21.09.2025
Exempted Services and GST Rates on Services
Exempted Services under CGST, IGST and SGST Acts w.e.f. 01.07.2017 (As amended w.e.f. 22.09.2025)