Legal Enterprises

GST Ready Reckoner By V.S. Datey Rs 2850/-

27th Edition October 2025

-

GST - An overview

IGST, CGST, SGST and UTGST

Taxable event in GST

Supply of goods or services or both

Classification of Goods and Services

Value of taxable supply of goods or services or both

Valuation Rules if value for GST not ascertainable

VAT concept and its application in GST

Input Tax Credit (ITC)

Input Tax Credit when exempted as well as taxable supplies made

Input Service Distributor (ISD)

Person and taxable person

Place of supply of goods or services or both other than exports or imports

Place of supply in case of export or import of goods or services or both

Exports and Imports

Special Economic Zones (SEZ) and EOU

Time of supply of goods and services

Reverse charge

Exemption from GST by Issue of Notification

Concessions to small enterprises in GST

Construction and Works Contract Services

Real Estate Services relating to residential and commercial apartments

TDR/FSI/Upfront amount in long term lease in real estate transactions

Distributive Trade Services

Passenger Transport Services

Goods Transport Services

Financial and related services

Leasing or rental services and licensing services

Software and IPR Services

Business and production services

Manufacturing services on goods owned by others

Telecommunication, broadcasting and information supply

Community social, personal and other services

Government related activities

Basic procedures in GST

Registration under GST

Tax Invoice, Credit and Debit Notes

E-way Bill for transport of goods

Payment of taxes by cash and through input tax credit

Returns under GST

Assessment and Audit

Demands and recovery

Refund in GST

Powers of GST Officers

Offences and penalties

First Appeal and revision in GST

Appeal before Appellate Tribunal

Appeals before High Court and Supreme Court

Prosecution and compounding

Provisions relating to evidence

E-Commerce

Miscellaneous issues in GST

GST Compensation Cess

Transitory Provisions

Constitutional Background of GST

Related Products

People Also Bought