Description
Bharat GST Ready Reckoner By CA Ashok Batra Edition OCT 2025 Edition
Division 1 – GST Compliance Calendar for September, 2025 to March, 2026
Division 2 – 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
Division 3 – 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
Division 4 – Exempted Services and GST Rates on Services
Exempted Services under CGST, IGST and SGST Acts
e.f. 01.07.2017 (As amended w.e.f. 22.09.2025)
Exempted services under IGST Act only w.e.f. 01.07.2017
CGST rates of services with accounting codes w.e.f. 01.07.2017
(As amended w.e.f. 22.09.2025)
Scheme of Classification of Services
Division 5 – List of Notifications/Circulars/Orders/ROD Orders/Press Releases
