GST Ready Reckoner

Taxmann’s ‘GST Ready Reckoner’ is a widely acclaimed, comprehensive guide that provides a thorough and systematic understanding of all aspects of GST laws in India. The book is meticulously organised into 55 chapters, providing precise and detailed explanations on essential topics such as supply, valuation, input tax credit, sector-specific provisions, and procedural aspects, supported by relevant case laws, notifications, and circulars.

This book is intended for the following audience:

Chartered Accountants, Company Secretaries, and Tax Practitioners ? Offering up-to-date procedures, forms, and legal interpretations necessary for day-to-day client advisory and compliance
Corporate Professionals and CFOs ? Facilitating decision-making regarding GST implications in organisational operations, supply chains, and cost management
Legal Professionals & Advocates ? Providing a legal roadmap of GST legislation, rules, appeals, and case references
Business Owners & Entrepreneurs ? Ensuring accurate and efficient GST compliance, invoice management, and return filing
Students & Academicians ? Serving as a ready reference for those studying or teaching GST law and taxation courses
The Present Publication is the 25th Edition | 2025 and has been updated till 1st February 2025. It is authored by Mr V.S. Datey, with the following noteworthy features:

[All-in-One Reference] Covers the entire landscape of GST, including CGST, SGST, UTGST & IGST, with easy-to-navigate sections, rules, and procedures
[Up-to-date Amendments] Incorporates the latest legislative and procedural changes, including notifications and circulars in force as of 1st February 2025.
[Practical Insights & Examples] Presents complex provisions with illustrative examples, case studies, and step-by-step compliance guidelines
[Procedural Clarity] Detailed guidance on registration, invoicing, returns, e-way bills, refunds, demands, recovery, audits, appeals, and more
[Expert Commentary] Written by leading tax experts, offering clarity on ambiguous areas, along with judicial and departmental references
[Systematic Structure] Organised by topic and includes relevant rules, section indexes, and subject-wise analysis to allow quick cross-referencing
The structure of the book is as follows:

Introductory Chapters ? Overview of GST, fundamentals of IGST, CGST, SGST, UTGST, and their interlinkages
Conceptual Modules ? Detailed discussions on taxable events, supply, classification, valuation rules, input tax credit, place of supply, and exemptions
Sector-specific Chapters ? Focused coverage of construction, works contracts, real estate, e-commerce, transport, leasing, financial and insurance services, job work, and more
Procedural & Compliance Sections ? Step-by-step guidance on registration, invoicing, e-way bills, return filing, payment of taxes, audits, assessment, and appeals
Advanced Topics ? Refunds and demands, offences and penalties, compounding provisions, anti-profiteering, evidence rules, and transitional provisions
Annexures & Indexes ? Acronyms, section indexes, subject indexes, and references to relevant rules & notifications