Referencer

GST Compliance Calendar for April, 2021 to March, 2022

Referencer 1        Definitions of various terms under GST Acts/Rules/Notifications/Circulars

Referencer 2        Extension of Time Limit 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

Referencer 6        Penalties, Late Fee, Fine or any other Penal Action under GST Act(s)

Referencer 7        Prosecution under the GST Act(s)

Referencer 8        Various Forms under GST Acts/Rules

Referencer 9        Different Types of Persons under GST Act(s)

Referencer 10      Various Types of Supply under the GST Act(s)

Referencer 11      Suggestive Format of Tax Invoice, Debit and Credit Notes

Referencer 12      Suggestive Format of Input Service Distributor’s Invoice/Credit Note

Referencer 13      Suggestive Format of Delivery Challan

Referencer 14      Source of Definitions of Various Terms under GST Acts/Rules/ Notifications

Division II

Practice and Procedure

Chapter 1        Introduction and Overview of IGST including its Administration

Chapter 2A     Place of supply of goods or services or both

Chapter 2B     Zero-Rated Supply (Including Exports) and Imports

Chapter 3        Levy of Tax

Chapter 3A     Exemption from Tax

Chapter 4        Registration

Chapter 5        Electronic Commerce including TCS

Chapter 6        Valuation of Taxable Supply

Chapter 7        Input Tax Credit

Chapter 8        Time of Supply and Payment of Tax

Chapter 8A     Reverse Charge

Chapter 9        Tax Invoice, Credit and Debit Notes

Chapter 10      Returns Including GST Practitioners

Chapter 11      Refunds

Chapter 12      Accounts and Records

Chapter 13      Offences, Penalties and Prosecution

Chapter 14      Transitional Provisions Summary

Chapter 15      Assessment under GST

Chapter 15A   Audit Under GST

Chapter 16      Inspection, Search, Seizure, Arrest and E-Way Rules

Chapter 17      Demand and Recovery

Chapter 18      Appeals and Revision

Chapter 19      Advance Ruling

Chapter 20      Liability to pay in certain cases

Division III

Exempted Goods and GST Rates on Goods

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

Part B    Exempted Goods Specified under IGST Act Only

Part C    CGST Rates of Goods with HSN Codes

Division IV

Exempted Services and GST Rates on Services

Part A    Exempted Services under the GST Acts

Part B    Exempted Services Specified under IGST Act Only

Part C    CGST Rates of Services with Accounting Codes