Division 1 Referencer GST Compliance Calendar for March, 2025 to March, 2026 Referencer 1 Meanings of various terms Referencer 2 Meanings of legal words, maxims/phrases Referencer 3 Rules of interpretation of statutes including Doctrines Referencer 4 List of section-wise/rule-wise commentary in different Chapters Referencer 5 List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc. Referencer 6 GST Portal Referencer 7 Extension of due dates for different returns Referencer 7A Last date to issue SCN and Order under GST Referencer 8 State/UT Codes Referencer 9 Rate of interest payable under different situations Referencer 10 Important points regarding Summons under section 70 of the CGST Act Referencer 11 Penalties, late fee and fine under GST Act(s) Referencer 12 Illustrative cases in which penalty or late fee or interest has been waived Referencer 13 Prosecution under GST Act(s) - Sections 132 and 133 Referencer 14 Various forms under GST Referencer 15 Different types of persons under GST Referencer 16 Various types of supply under GST Referencer 17 Suggestive Format of Tax Invoice, Bill of Supply, Receipt Voucher, Refund Voucher Etc. Referencer 18 Scheme of broad classification of goods under GST Referencer 19 Scheme of broad classification of services under GST Referencer 20 List of topic-wise Circulars/Instructions/Guidelines etc. Referencer 21 Supply of Goods under Reverse Charge Mechanism Referencer 22 Supply of Services under Reverse Charge Mechanism Referencer 23 Specified Categories of services, the tax on which shall be paid by the Electronic Commerce Operator — Sections 9(5) of the CGST Act, 2017 or 5(5) of the IGST Act, 2017 Referencer 24 GST Amnesty Scheme 2024 - Section 128A Referencer 25 Procedure and conditions for closure of proceedings under section 128A in r/o demands issued under Section 73 - Rule 164 Referencer 26 Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024 Referencer 27 Important Last Dates for various forms under GST Amnesty Scheme, 2024 Referencer 28 FAQs on GST Amnesty Scheme, 2024 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 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 w.e.f.
01. 07.2017 Division 4 Exempted Services and GST Rates on Services Part A Exempted Services under CGST, IGST and SGST Acts
w.e.f. 01.07.2017 Part B Exempted services under IGST Act only w.e.f. 01.07.2017 Part C CGST rates of services with accounting codes w.e.f. 01.07.2017 Part D Scheme of Classification of Services Part E Compensation Cess Rates on Services w.e.f. 01.07.2017 Division 5 List of Notifications/Circulars/Orders/
ROD Orders/Press Releases 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 | 
