GST Ready Reckoner

Contents: Part I Referencer and II: Law and Procedure: 1. Basics about Goods and Services Tax (GST). 2. Levy of and Exemption from Tax.3. Supply of Goods and Services. 4. Input Tax Credit. 5. Registrations.6. Tax Invoice, Credit and Debit Notes.7. Returns. 8. Payment of Tax. 9. Refunds. 10. Assessments and Audit. 11. Transitional Provisions.

III. Acts and Draft Rules: 1. The Central Goods and Services Tax Act, 2017 (12 of 2017).2. The Integrated Goods and Services Tax Act, 2017 (13 of 2017).3. The Union Territory Goods and Services Tax Act, 2017 (14 of 2017). 4. The Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). 5. Transitional Provisions. 6. Registration. 7. Determination of Value of Supply. 8. Input Tax Credit. 9. Tax Invoice, Credit and Debit Notes. 10. Payment of Tax. 11. Refund. 12. Returns. 13. Composition Rules. 14. Assessment and Audit. 15. Electronic Way Bill.