R. K. Jain’s GST Law Manual [2 Vols. 2025-26]

Description

R.K. Jain’s GST Law Manual is a comprehensive and authoritative reference that consolidates the statutory provisions, procedural rules, departmental clarifications, notifications, and judicial interpretations governing Goods and Services Tax (GST) in India. Trusted by practitioners and businesses for its accuracy and completeness, this two-volume set comprehensively captures every facet of GST—from registration, levy, and time of supply to invoicing, input tax credit, compliance, litigation, and appellate mechanisms.

The Manual also serves as a ready reckoner, enabling professionals to access relevant GST law at a glance. This Edition reflects the most recent amendments, circulars, and case law developments, ensuring readers stay aligned with current practice and compliance requirements.

This book is intended for the following audience:

Indirect Tax Practitioners & Consultants advising on GST classification, exemptions, credit, and litigation
CFOs, Tax Heads, and In-house GST Teams managing compliance, ITC reconciliation, pricing, and dispute management
Accountants, CAs, CMAs, and CS Professionals involved in audits, returns, and representations
Lawyers & Counsels requiring statutory provisions, departmental guidance, and case law in one source
Business Entities & Trade Associations seeking clarity on liability, reverse charge, incentives, and exemptions
Academicians & Students as an authentic statutory and procedural reference for advanced learning
The Present Publication is the 24th Edition | 2025-26, incorporating notifications issued on 17-09-2025. This book is edited by Centax’s Editorial Board with the following noteworthy features:

[Up‑to‑date Compendium] Central and State GST enactments, validated and current to 17-09-2025
[Ready Reckoner] High‑yield summaries and tables for on‑the‑spot answers before you dive into the bare text
[Complete Primary Law] CGST, IGST, UTGST, GST (Compensation to States) Act, and the Constitution (101st Amendment) Act, plus Validating Provisions
[Procedural Depth] GST Rules & Forms, Reverse Charge Mechanism (goods & services), e‑way bill, invoicing (credit/debit notes), time of supply, ITC, payments, composition, demand & recovery, discounts & incentives
[State Coverage] SGST & Compensation Cess for States, with a consolidated treatment of State notifications
[Authoritative Guidance] Departmental clarifications, flyers/leaflets, circulars, public notices & press releases gathered in one place
[Litigation Support] Case Laws Digest curated for quick principle‑finding and citation
[Tribunal & Appellate Layer] GST Appellate Tribunal—notifications & order extracted for ready reference
[Research‑friendly Indexing] A dedicated Index to Notifications plus a Glossary of GST Terms to normalise terminology across sources
The coverage of the book is as follows:

Acts
CGST Act, 2017; IGST Act, 2017; UTGST Act, 2017; GST (Compensation to States) Act, 2017; Constitution (101st Amendment) Act, 2016; and Validating Provisions relating to GST
Extensions
CGST (Extension to Jammu & Kashmir) Act, 2017 and IGST (Extension to J&K) Act, 2017
Rules & Forms
Comprehensive Rules under GST with corresponding GST Forms & Proformas
Operational Topics
Person liable to pay tax (including Reverse Charge Mechanism)
Registration (regular, composition, casual, non‑resident)
Time of Supply of goods/services
Invoice, Credit Note & Debit Note requirements
Input Tax Credit (ITC), ISD, and inverted duty structure nuances
Payment of taxes, ledgers, and offsets
Composition levy
E‑way bill compliance
Discounts & incentives—treatment and anti‑profiteering context
Demand & recovery, adjudication, penalties, confiscation, provisional attachment
Appeals & revision, including GSTAT notifications & order
Official Guidance
Collated Circulars, Press Releases, Public Notices, Flyers/Leaflets
Notifications
CGST/IGST/UTGST/SGST notifications, including those issued by States, indexed and current to 17‑09‑2025
Case Laws
A practical Case Laws Digest for compliance and litigation strategy.
Foundational Aids
Glossary of GST Terms (actionable claim to zero‑rated supply), harmonising cross‑statute usage
The structure of the book is as follows:

Volume 1 – Acts, Rules & Forms with Ready Reckoner
Glossary of GST Terms
Part 1 – GST Ready Reckoner
Part 2 – GST Acts:
CGST Act, 2017
CGST (Extension to Jammu & Kashmir) Act, 2017
IGST Act, 2017
IGST (Extension to Jammu & Kashmir) Act, 2017
UTGST Act, 2017
GST (Compensation to States) Act, 2017
Constitution (One Hundred and First Amendment) Act, 2016
Validating Provisions relating to GST
Part 3 – GST Rules
Part 4 – Reverse Charge Mechanism for Goods & Services
Part 5 – GST Forms & Proformas
Volume 2 – SGST, Circulars, Notifications & Case Laws Digest
Part 6 – State GST & Compensation Cess (States)
Part 7 – Departmental Clarifications, Flyers/Leaflets, Circulars, Public Notices & Press Releases
Part 8 – Case Laws Digest
Part 9 – Notifications under CGST/IGST/UTGST/SGST (incl. State notifications)
Part 10 – Appeals & Revision: GST Appellate Tribunal — Notifications & Order
Part 11 – Index to Notifications (List for quick retrieval)