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Referencer

Part I

Klickon GST Ready Referencer

Referencer 1 - GST Amendments made by the Finance Act 2023

Referencer 2 - GST Compliance Calendar for April, 2022 to March 2023

Referencer 3 - Full Form of Abbreviations used in GST

Referencer 4 - Meanings of various terms under GST Acts and Allied Act

Referencer 5 - Section wise Rules Referencer

Referencer 6 - Common provisions under the CGST / IGST Act

Referencer 7 - Common provisions under the CGST / UTGST Act

Referencer 8 - Extension of time limit for different returns

Referencer 9 - State/UT Codes

Referencer 10 - Rate of Interest Payable under Different Situations

Referencer 11 - Penalties, late fee, fine or any other penal action under GST Act(s)

Referencer 12 - Prosecution under the GST Act(s)

Referencer 13 - Various forms under GST

Referencer 14 - Different types of persons under GST

Referencer 15 - Various types of supply under GST

Referencer 16 - State wise threshold limit for E Way Bill for intra State movement

Part II-A

Law and Provisions CGST

Chapter 1 - PRELIMINARY

Chapter 2 - ADMINISTRATION

Chapter 3 - LEVY AND COLLECTION OF TAX

Chapter 4 - TIME AND VALUE OF SUPPLY

Chapter 5 - INPUT TAX CREDIT

Chapter 6 - REGISTRATION

Chapter 7 - TAX INVOICE, CREDIT AND DEBIT NOTES

Chapter 8 - ACCOUNTS AND RECORDS

Chapter 9 - RETURNS

Chapter 10 - PAYMENT OF TAX

Chapter 11 - REFUNDS

Chapter 12 - ASSESSMENT

Chapter 13 - AUDIT

Chapter 14 - INSPECTION, SEARCH, SEIZURE AND ARREST

Chapter 15 - DEMANDS AND RECOVERY

Chapter 16 - LIABILITY TO PAY IN CERTAIN CASES

Chapter 17 - ADVANCE RULING

Chapter 18 - APPEALS AND REVISION

Chapter 19 - OFFENCES AND PENALTIES

Chapter 20 - TRANSITIONAL PROVISIONS

Chapter 21 - MISCELLANEOUS

Part II-B

Law and Provisions IGST

Chapter 1 - PRELIMINARY

Chapter 2 - ADMINISTRATION

Chapter 3 - LEVY AND COLLECTION OF TAX

Chapter 4 - DETERMINATION OF NATURE OF SUPPLY

Chapter 5 - PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

Chapter 6 - REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST

Chapter 7 - ZERO RATED SUPPLY

Chapter 8 - APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

Chapter 9 - MISCELLANEOUS

Part II-C

Law and Provisions UTGST

Chapter 1 - PRELIMINARY

Chapter 2 - ADMINISTRATION

Chapter 3 - LEVY AND COLLECTION OF TAX

Chapter 4 - PAYMENT OF TAX

Chapter 5 - INSPECTION, SEARCH, SEIZURE AND ARREST

Chapter 6 - DEMANDS AND RECOVERY

Chapter 7 - ADVANCE RULING

Chapter 8 - TRANSITIONAL PROVISIONS

Chapter 9 - MISCELLANEOUS

Part III

GST Rates on Goods

Part A - CGST Rates of Goods with HSN Codes

Part IV

GST Rates on Services

Part A - CGST Rates of Services with Accounting Codes

Part B - IGST Rates of Services with Accounting Codes

Part C - Scheme of broad classification of services under GST

Part V

Exempted Goods and Services

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 - Exempted Services under CGST Act

Part D - Exempted Services under IGST Act

Part VI

Compensation Cess

Part A - Compensation Cess Rates on Specified Goods

Part B - Compensation Cess rates on services

Part C - Exemption from Compensation Cess on Supply of Specified Goods

Part VI-A

Reverse Charge Mechanism in GST Regime

1 - Reverse Charge Mechanism - CGST

2 - Reverse Charge Mechanism - IGST

3 - Reverse Charge Mechanism - UTGST

Part VII

Summary of Notifications/Circulars/Orders/ROD Orders/Press Releases

1 - Central Tax Notifications

2 - Central Tax (Rate) Notifications

3 - Integrated Tax Notifications

4 - Integrated Tax (Rate) Notifications

5 - Compensation Cess Notifications

6 - Compensation Cess (Rate) Notifications

7 - Central Tax Circulars

8 - Integrated Tax Circulars

9 - Compensation Cess Circular

10 - Central Tax Orders

11 - CGST (Removal of Difficulties) Orders

12 - Press Releases issued under GST