GST READY RECKONER

Part 1

Referencer

Part 2

Law & Procedure

Chapter 1      Basics about Goods and Services Tax (GST)

Chapter 2      Levy of and Exemption from Tax

Chapter 3      Supply of Goods and Services

Chapter 4      Input Tax Credit

Chapter 5      Registrations

Chapter 6      Reverse Charge Mechanism

Chapter 7      Tax Invoice, Credit and Debit Notes

Chapter 8      Returns

Chapter 9      Payment of Tax

Chapter 10    Accounts and Records

Chapter 11    Refunds

Chapter 12    Works Contract

Chapter 13    Assessments and Audit

Chapter 14    Inspection, Search and Seizure

Chapter 15    Offences and Penalties, Prosecution and Appeals

Chapter 16    Job Work

Chapter 17    Exports under GST

Chapter 18    Transitional Provisions

Part 3

Acts & Rules

Chapter 1      The Central Goods and Services Tax Act, 2017

Chapter 2      Central Goods and Services Tax Rules, 2017

Chapter 3      The Integrated Goods and Services Tax Act, 2017

Chapter 4      The Integrated Goods and Services Tax Rules, 2017

Chapter 5      The Union Territory Goods and Services Tax Act, 2017

Chapter 6      The Goods and Services Tax (Compensation to States) Act, 2017

Chapter 7      Goods and Services Tax Compensation Cess Rules, 2017

Part 4

GST Rate of Tax on Goods and Services & Exemptions

Chapter 1      Consolidated Table of Rates of Taxes of Goods (including Exempt Goods)

Chapter 2      Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54(3)

Chapter 3      GST Rate of Tax on Services — Consolidated Table

Chapter 4      GST Exemption Notification related to Services

Chapter 5      GST Compensation Cess on Goods and Services