GST Law and Commentary with Analysis and Procedures (In 4 Volumes)

This book titled "GST Law and Commentary - with Analysis and Procedures" 10^th Edition, set of 4 volumes, comprehensively discusses various domains of GST viz. including supply of goods or services (intra-state and inter-state), composite and mixed supply, composition dealer, taxable person and registration, GST Input Tax Credit (ITC) and Invoice Management System (IMS), reverse charge mechanism (RCM), valuation of supply, JDA and real estates, along with practical case studies, illustrations, and FAQs for conceptual clarity, including the principles of time and place of supply, exports and imports, job work, TDS, TCS, constitution of the GST Appellate Tribunal (GSTAT), demand and recovery, inspection, search, seizure, arrest, prosecution, offences, penalties, compounding, appeals, and revision, along with advance ruling, payment of GST, tax invoice, refund, e-way bills, relevant forms and their due dates, e-invoicing, QR code under GST, the way forward for the GST return system (including sequential filing of GST returns and matching of GST ITC with tabular presentation of Form GSTR-9 and Form GSTR-9C), and a complete guide and manual for GST rates of goods or services and exemptions of goods or services.

Key Features:

• Detailed commentary on CGST, SGST, IGST, UTGST, and GST Compensation Cess Laws, along with the Rules made thereunder to encapsulate the provisions for easy digest.
• Discussion on various domains - viz. supply of goods or services intra-state and interstate, principles of place of supply & time of supply, taxable person, GST ITC, Invoice Management System (IMS), reverse charge, exports and imports, job work, GST rates, TDS, TCS, e-way bill, appeals and revision, demand and recovery, inspection, search, seizure, & arrest, offences, penalties, etc.
• In-depth analysis of the meaning and scope of the term 'supply', principles of 'time & place of supply' with multiple case studies and likely issues with way forward suggestions. Analysis and discussion on seamless flow of input tax credit in GST with multiple examples.
• Case studies on various aspects of 'valuation' - transaction value, related party transactions, stock transfers, cross charge, corporate guarantee, etc.
• Analysis of Exports, Imports, and supplies to or by SEZ units/developers in GST, along with documentation required vis-a-vis the refund mechanism.
• Flowcharts on various rules & procedural aspects of GST-registration, payment, invoice, returns, and refund, along with guidance & implementation of 'e-invoicing' and 'QR Code'
• Analysis of various provisions for assessment & audit, demand & recovery, and offences & penalties, search, seizure, arrests, and compounding of offences, along with procedural flowcharts for appeals & revision and advance ruling.
• Detailed commentary on the constitution of the GST Appellate Tribunal and Benches thereof.
• Detailed commentary on filing of FORM GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, GSTR-6, GSTR-7, GSTR-8, GSTR-9/ 9C, GSTR-10 with payment of taxes.
• All updated provisions and rules along with topic-wise bifurcation of all departmental clarifications, CBIC FAQs as updated, press releases, circulars, orders, e-fliers, etc., as on date.

Highlights of Volume I:

• Detailed commentary (with updated provisions, rules, circulars, etc.) on various domains of GST laws & provisions viz. Supply of goods or services - intra-state and inter-state. Concept of taxable person and registration, GST Input Tax Credit (ITC), Invoice Management System (IMS), reverse charge mechanism, value of supply of goods and services, JDA, etc., with practical case studies and illustrations & FAQs for conceptual clarity.
• Detailed commentary on all updated provisions and rules along with various notifications, circulars, clarifications, etc., as on date, including all the decisions of the GST Council Meetings as on date.
• Effective takeaways and action plan for smooth sailing in GST with suggestions.

Highlights of Volume II:

• Detailed commentary on Principles of time of supply, place of supply, exports and imports, job work, TDS, TCS, constitution of the GST Appellate Tribunal and Benches thereof.
• Detailed commentary on demand and recovery, inspection, search, seizure & arrest, offences, penalties, prosecution, compounding, etc., and appeals & revision, under GST with practical case studies and illustrations & FAQs for conceptual clarity.
• Detailed commentary on all updated provisions and rules along with various notifications, circulars, clarifications, press releases, etc., as on date, including all the decisions of the GST Council Meetings as on date and effective takeaways and action plans for smooth sailing in GST with suggestions

Highlights of Volume III:

• Detailed commentary on Advance Ruling, payment, invoice, refund, e-way bill, along with relevant forms & their due dates, 'e-invoicing' and 'QR code' under GST.
• Detailed commentary with tabular presentation of all procedural requirements in GST Returns filing & matching of GST ITC - where GST credit is dependent upon tax-compliant suppliers, and Introduction of the Credit rating system of taxpayers.
• Detailed commentary with tabular presentation of FORM GSTR-9 and GSTR-9C.
• Complete Guide and Manual for GST Rates of Goods or Services/ Exemptions of Goods or Services.
• Multiple Case Studies and Legal Jurisprudence on Classification and Exemption of Goods or Services and their corresponding GST Rates and Exemptions.

Highlights of Volume IV:

• Constitution (101st Amendment) Act, 2016.
• Updated CGST, IGST, UTGST, and Compensation Cess Acts, 2017 as amended vide the Finance Act, 2025 [Updated as on date].
• Updated CGST, IGST, UTGST, and GST Compensation Cess Rules, 2017 [Updated as on date].