GST Manual with GST Law Guide & Digest of Landmark Rulings

This book is a definitive, two-volume reference that comprehensively composes the most up-to-date, amended, and annotated texts of GST laws, rules, and notifications. This manual presents the full texts of key GST Acts and integrates a specially curated guide covering 25+ critical topics and a detailed section-wise digest of landmark judicial rulings.

This book is intended for the following audience:

Tax & Legal Professionals ? Those who require a complete and current understanding of GST legislation, rules, and case laws
Accountants and Compliance Experts ? Individuals responsible for GST compliance, invoicing, and financial reporting
Government Officials & Policy Makers ? Professionals who monitor and interpret changes in tax legislation and related notifications
Corporate and Finance Teams ? Teams seeking clarity on GST implementation and procedural nuances
Academicians & Researchers ? Scholars and students needing a detailed reference with annotated statutes and landmark rulings
The Present Publication is the 23rd Budget 2025 Edition, updated till 1st February 2025. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:

[Amended & Annotated Text] The manual includes the most recent, amended, and annotated texts of the GST Acts and Rules, ensuring that you always have access to accurate and updated legal provisions
[Integrated Presentation] Each section of the GST Acts is accompanied by:
Relevant Rules & Forms (with Action Points)
Notifications enforcing the provisions
Dates of Enforcement
Allied Laws referenced within the section
[Comprehensive Guide] A specially curated guide spanning over 380 pages and covering 25+ topics offers a clear and detailed explanation of GST concepts?from the taxable event and value of supply to reverse charge and e-way bills
[Digest of Landmark Rulings] A section-wise digest compiles important judicial pronouncements, making it easy to understand the interpretation and practical application of GST laws
[Error-free Commitment] Developed by Taxmann’s Editorial Board, the manual follows a rigorous Six Sigma approach to achieve the benchmark of ‘zero error’, ensuring reliability and precision
The coverage of the book is as follows:

A Comprehensive Guide to GST Laws (380+ pages covering 25+ topics)
Acronyms in GST
Introduction to GST
Taxable Event in GST
Value of Taxable Supply of Goods or Services (or both)
Input Tax Credit (ITC)
Place of Supply (for goods, services, and both domestic as well as export/import scenarios)
Exports and Imports
Time of Supply of Goods and Services
Reverse Charge Mechanism
Exemptions and Notifications
Concessions for Small Enterprises
Important Taxable Services
Government Related Activities
Basic Procedures in GST Compliance
Tax Invoice, Credit and Debit Notes
E-Way Bill for Transport of Goods
Payment Procedures (Cash and through ITC)
Returns, Assessments, and Audits
Demands, Recovery, and Refunds
Powers of GST Officers, Offences & Penalties
Appeal, Revision, Prosecution, and Compounding
Electronic Commerce & Miscellaneous Issues
GST Compensation Cess
Constitutional Background of GST
Amended, Updated & Annotated Statutory Texts
Central Goods & Services Tax Act, 2017 (including all related Removal of Difficulties Orders and allied texts)
Integrated Goods & Services Tax Act, 2017
Union Territory Goods & Services Tax Act, 2017 (with applicable Removal of Difficulties Orders)
Goods & Services Tax (Compensation to States) Act, 2017
GST Rules and Forms
Central, Integrated, and Union Territory GST Rules, including specialized rules for regions like Andaman & Nicobar Islands, Chandigarh, Dadra & Nagar Haveli, Daman & Diu, and Lakshadweep
GST Compensation Cess Rules and Settlement of Funds Rules
Latest rules regarding appointments, service conditions, and tribunal reforms
Notifications & Amendments
Comprehensive listings of notifications issued under the CGST, IGST, and UTGST Acts, including rate notifications and notifications on compensation cess
Judicial & Regulatory References
Case Laws Digest ? Section-wise and alphabetical keys to landmark rulings from the Supreme Court, High Courts, and other authorities
CBIC’s FAQs ? Frequently asked questions for quick clarifications
Circulars & Clarifications ? Latest circulars to aid in the interpretation of GST provisions
Constitutional Provisions ? Detailed coverage of the Constitution (One Hundred and First Amendment) Act, 2016 and other related constitutional provisions
The structure of the book is as follows:

Guide to GST Laws ? A step-by-step explanation of key GST concepts and operational procedures
Statutory Provisions ? Full texts of GST Acts (Central, Integrated, Union Territory, and Compensation to States) are presented along with relevant removal of difficulties orders and allied legal texts
GST Rules & Forms ? Detailed rules, forms, and procedural guidelines necessary for compliance and implementation
Notifications ? A comprehensive compilation of notifications and amendments under various GST Acts, ensuring you stay current with legislative changes
Judicial Digest ? An organized digest of landmark rulings that provides valuable insights into the judicial interpretation of GST laws
Additional Resources ? Sections dedicated to CBIC FAQs, circulars, clarifications, and constitutional provisions that impact GST