Tax Publishers GST Ready Reckoner By FCA Satyadev Purohit Edition June 2025

GST Ready Reckoner By FCA Satyadev Purohit Edition June 2025

GST Ready Reckoner By FCA Satyadev Purohit Edition June 2025

Contents

Part I–Ready Referencer

• Amendments by the Finance Bill, 2025
• GST Compliance Calendar 2025-26
• Time Limits/Due Dates under GST
• Due Dates of Furnishing GST Returns and Extensions Thereof
• Forms under GST
• Exempted Services
• Rates of Tax on Services
• Services Chargeable to Tax on Reverse Charge Basis
• Goods Chargeable to Tax on Reverse Charge Basis
• Interest, Late Fees and Penalties under GST

Part II–Ready Reckoner

• Goods and Services Tax : An Overview
• Levy and Collection of Tax
• Levy of IGST
• Meaning and Scope of Supply
• Composite and Mixed Supply
• Time of Supply of Goods
• Time of Supply of Services
• Place of Supply
• Exempted, Nil-Rated and Non-Taxable Supply
• Composition Levy
• Levy of Tax on Reverse Charge Basis
• Tax Deduction at Source
• Electronic Commerce Operator
• Casual Taxable Person or Non-Resident Person
• Job Work
• Value of Taxable Supply
• Input Tax Credit
• Input Tax Credit in Special Circumstances
• Input Tax Credit Vis-a-Vis Job Work
• Input Service Distributor
• Import of Goods or Services
• Assessment of Tax under GST
• Determination of Tax and Adjudication Proceeding
• General Provisions Relating to Determination of Tax
• Waiver of Interest and Penalty for Financial Years 2017-18 to 2019-20
• Recovery of Tax, Interest and Penalty
• Refund of Tax
• Zero Rated Supply
• Audits under GST
• Search, Seizure and Arrest
• Detention and Seizure of Goods and Conveyances in Transit
• Prosecution and Compounding of Offences
• Appeal to Appellate Authority
• Appeal to Appellate Tribunal
• Revision
• Advance Ruling

Part III–GST Procedures

• Registration
• Cancellation of Registration and Revocation Thereof
• Payment of Tax
• GST Returns
• Quarterly Return Monthly Payment (QRMP) Scheme
• Furnishing of Details of Outward Supply
• Ascertaining Details of Inward Supplies
• Accounts and Records
• Tax Invoice, Bill of Supply, Credit Note and Debit Note
• E-Way Bill and Transport of Goods
• Special Procedure to be Followed by Manufacturer of Certain Goods

Part IV–GST on Taxable Services

• Advertisement Related Services
• Agriculture Related Services
• Banking and Other Financial Services
• Restaurant’s Service
• Betting, Gambling or Lottery Service
• Business Auxiliary Service and Job Work
• Charity and Social Care Services
• Cleaning Service
• Clubs, Association or Society Services
• Commercial Training or Coaching Service
• Construction Services
• Education Related Services
• Electricity Transmission or Distribution Service
• Entertainment and Amusement Related Services
• Goods Transport Agency Service

APPENDIX : FAQS ON TRANSPORT SERVICE AND LOGISTICS

• Human Health and Social Care Services
• Hiring or Leasing of Goods
• Information Technology Related Services
• Insurance Services
• Intellectual Property Related Services
• Legal Consultancy and Arbitration Service
• Maintenance and Repair Service
• Manpower Recruitment or Supply Service
• Online Information and Database Access or Retrieval Services
• Outdoor Catering Service
• Passenger Transport Related Services

APPENDIX : FAQs on Passenger Transport Service (Relevant extracts)

• Printing and Publishing Services
• Renting of Motor Vehicles to Carry Goods or Passengers
• Real Estate Transactions
• Renting of Immovable Property Service
• Renting of Rooms in Hotel, Guest House, Inn, etc.
• Security Services\
• Agreeing to an Obligation to Refrain From or to Tolerate an Act
• Services of Commission Agents, Intermediaries, Business Facilitators, Etc.
• Services by or to Government, Governmental Authority or Local Authority
• Sponsorship Service
• Sports Related Services
• Storage and Warehousing Services
• Technical Testing and Analysis Service
• Tour Operator Service
• Transfer of Right in Goods or Right to Use Goods
• Transport of Goods by Air or Vessel
• Transport of Goods by Rail\
• Printing and Publishing Services