Referencer

GST Compliance Calendar for February, 2023 to March, 2024

• Referencer 1    Meanings of various terms used in GST
• Referencer 1A Meanings of legal words, maxims/phrases
• Referencer 1B  Rules of interpretation of statutes including Doctrines
• Referencer 2    Extension of due dates for different returns
• Referencer 3    State/UT Codes
• Referencer 4    Rate of interest payable under different situations
• Referencer 5    Important issues regarding Summon under section 70 of the CGST Act
• Referencer 6    Penalties, late fee, fine or any other penal action under GST Act(s)
• Referencer 7    Illustrative cases in which penalty or late fee has been waived
• Referencer 8    Prosecution under the GST Act(s) – Section 132
• Referencer 9    Various forms under GST
• Referencer 10  Different types of persons under GST
• Referencer 11  Various types of supply under GST
• Referencer 12  Suggestive Format of Tax Invoice, Bill of Supply, Receipt Voucher, Refund Voucher Etc.
• Referencer 13  Scheme of broad classification of goods under GST
• Referencer 14  Scheme of broad classification of services under GST
• Referencer 15  List of topic-wise Circulars/Instructions/Guidelines
• Referencer 16  List of important case laws

Division 2

Practice and Procedure

• Chapter 1      Introduction and Overview of GST
• Chapter 2      Concept of supply including Intra-State & Inter-State Supply
• Chapter 3      Place of supply of goods or services or both
• Chapter 4      Zero-Rated Supply (including Exports) and Imports
• Chapter 5      Levy of Tax
• Chapter 6      Registration
• Chapter 7      Electronic Commerce including TCS
• Chapter 8      Valuation of Taxable Supply
• Chapter 9      Input Tax Credit
• Chapter 10    Time of Supply and Payment of Tax
• Chapter 11    Reverse Charge under GST
• Chapter 12    Tax Invoice, Credit and Debit Notes
• Chapter 13    Returns including GST Practitioners
• Chapter 14    Refunds
• Chapter 15    Accounts and Records
• Chapter 16    Offences, Penalties and Prosecution
• Chapter 17    Assessment under GST
• Chapter 18    Audit under GST
• Chapter 19    Inspection, Search, Seizure, Arrest and E-Way Rules
• Chapter 20    Demands and Recovery
• Chapter 21    Appeals and Revision
• Chapter 22    Advance Ruling
• Chapter 23    Liability to pay in certain cases

Division 3

Exempted Goods and GST Rates on Goods

Part A    Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts

Part B    Exempted Goods under IGST Act only

Part C    CGST Rates of Goods with HSN Codes

Part D    Exemption from compensation cess on supply of goods

Part E    Compensation cess rates on supply of specified goods

Division 4

Exempted Services and GST Rates on Services

• Part A    Exempted Services under CGST, IGST and SGST Acts
• Part B    Exempted services under IGST Act Only
• Part C    CGST rates of services with accounting codes
• Part D    Compensation cess rates on services

Division 5

List of Notifications/Circulars/Orders/ROD Orders/
Press Releases/GST Portal Updates

• Part A       List of Central Tax [CT] Notifications
• Part B       List of Central Tax (Rate) Notifications
• Part C       List of Integrated Tax [IT] Notifications
• Part D       List of Integrated Tax (Rate) Notifications
• Part E       List of Compensation Cess Notifications
• Part F        List of Compensation Cess (Rate) Notifications
• Part G       List of Central Tax Circulars
• Part H       List of Integrated Tax Circulars
• Part I        List of Compensation Cess Circulars
• Part J        List of Central Tax Orders
• Part K       List of CGST (Removal of Difficulties) Orders
• Part L       List of Instructions and Guidelines
• Part M      List of press releases issued by CBIC
• Part N       List of press releases issued by GSTN