KEY FEATURES OF THE BOOK

• 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-à-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.

Description

About The Book

This book titled “GST Law and Commentary – with Analysis and Procedures” – 10^th Edition set of 4 volumes, as the Book 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.

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].

Scratch the coupon code given in the Book to download the following:

Classification and Exemption along with GST Rates, Exemption, RCM Notifications under GST [Updated as on date]

Guide and Manual for GST Rates of Goods or Services/ Exemptions of Goods or Services and Exemption of Goods or Services and its corresponding GST Rates and Exemptions with RCM Notifications under GST updated as on date.

All annexures referred in chapter(s):

The annexures referenced across chapters, providing detailed supplementary information for understanding.

All Updated Notifications – Tariff and Non-Tariff, Circulars, Orders, and Press Releases under GST (Since July 01, 2017):

Compilation of all updated GST notifications, circulars, orders, and press releases since July 1, 2017, covering tariff and non-tariff measures.

All GST Forms under GST [Updated as on date]:

Complete list of updated GST forms, essential for taxpayers to fulfill their obligations under the Goods and Services Tax regime.

Available functionalities on GST Common portal:

Overview of the functionalities available on the GST common portal, facilitating seamless compliance and interaction for taxpayers.

Updated GST E-Brochures [Updated as on date]:

Updated GST e-brochures, providing detailed information and guidance on various aspects of the Goods and Services Tax.

Updated Guidelines and Instructions by CBIC [Updated as on date]:

Updated guidelines and instructions issued by the Central Board of Indirect Taxes and Customs (CBIC) for GST compliance and procedures.

Updated GSTN Press Release (Since July 01, 2017):

Compilation of press releases from the GST Network since July 1, 2017, highlighting updates and announcements related to GST implementation.

Updated GST Council Meetings Press Releases along with minutes and agenda notes (from 1st to 55th):

Comprehensive collection of press releases, minutes, and agenda notes from the first to the fifty-fifth GST Council meetings.

Updated Notifications, Circulars, Press Releases of the GST Tribunal [Updated as on date]:

Latest notifications, circulars, and press releases from the Goods and Services Tax Appellate Tribunal (GSTAT).

Handbook of GST Law & Procedures:

Comprehensive handbook detailing the legal framework and procedural guidelines for the Goods and Services Tax, aiding compliance and understanding.

Handbook for GST Officers:

Detailed guidebook for GST officers, covering essential duties, procedures, and legal aspects to ensure effective enforcement and administration.

All India GST Audit Manual 2023:

Comprehensive manual for conducting GST audits across India, providing standardized procedures and guidelines for audit compliance.

Detailed Report on 7 Years of GST:

In-depth analysis and detailed report on the implementation and impact of the Goods and Services Tax over its seven years.

Subject Index for easy search:

Comprehensive subject index for easy navigation and reference to specific topics and sections within the GST documentation.

Handbook on New Foreign Trade Policy 2023:

Comprehensive guide detailing the new foreign trade policy of 2023, covering regulations, incentives, and compliance requirements.

E-Commerce Exports Handbook for MSMEs:

Specialized handbook for micro, small, and medium enterprises (MSMEs) focusing on e-commerce exports, providing practical guidance and compliance tips.

Updated Customs E-Brochures [Updated as on date]:

Collection of updated customs e-brochures, offering detailed information on customs procedures, regulations, and compliance requirements.

CBIC’s Customs Manual 2025:

Comprehensive customs manual issued by the Central Board of Indirect Taxes and Customs (CBIC) for 2025, detailing procedures and regulations.

CBIC’s SAMPARK Handbook 2025:

Detailed SAMPARK handbook from CBIC for 2025, providing guidelines and procedures for taxpayer interaction and grievance redressal.

The Official Copies of Finance Acts (from 1992 to 2025):

Collection of official copies of finance acts from 1992 to 2025, providing historical and current legislative context for financial regulations.

The Official Copies of Tax Ordinances:

Compilation of official tax ordinances, offering legal and regulatory framework for tax-related matters and compliance.

The Official Copies of Tax Amendments:

Collection of official tax amendments, detailing changes and updates to existing tax laws and regulations for accurate compliance.

Unveiling the Statutory Interpretation including Doctrines:

Comprehensive guide on statutory interpretation, including legal doctrines, to aid in understanding and applying tax laws accurately.

Comprehensive Guide to GST Forms, Processes, and Compliance; Manuals and FAQs by GSTN:

Detailed guide covering GST forms, processes, compliance requirements, along with manuals and frequently asked questions with links and easy access.

Understanding GST; A Comprehensive Glossary:

Comprehensive glossary providing definitions and explanations of key terms and concepts related to the Goods and Services Tax.

Introduction to Legal Terminology; A Comprehensive Guide:

Comprehensive guide introducing legal terminology, offering clarity and understanding of legal concepts and language for effective compliance.

Goods and services Tax Settlement of funds Rules, 2017 [Updated as on date]:

Updated rules for the settlement of funds under the Goods and Services Tax, ensuring clarity and compliance in financial transactions.

The Union Territory Goods and Services Tax (Ladakh) Rules, 2024:

Specific GST rules applicable to the Union Territory of Ladakh, updated to reflect the latest regulations and compliance requirements.

About the Author

Bimal Jain

FCA, FCS, LLB, B.Com (Hons.) with 27 years of experience in Indirect Taxation – GST, Service tax, Excise, Customs, VAT/CST, Foreign Trade Policy, DGFT matters, etc.

Bimal Jain, qualified as a Chartered Accountant in May 1994, and Company Secretary in December 2006 and LLB in December, 2009. He has worked in renowned companies viz. LG Electronics India Pvt. Ltd, Honda Motorcycle & Scooters India Pvt. Ltd, Hindustan Development Corporation Ltd, Khaitan & Company. He is founder of A2Z Taxcorp LLP, a boutique indirect tax firm since 2013.

Bimal is a President for CA, CS, CMA Council in the Chamber of Trade and Industry (CTI), New Delhi, Past Chairman of the Indirect Tax Committee of PHD Chamber of Commerce, Chairman of the Corporate Advisory Committee of IPEM Group of Institutions, Member of Indirect Tax Committee of FICCI & Assocham, Special Invitee of Indirect Tax Committee of ICAI &ICSI and Member of eminent faculties in Indirect tax committee of  ICAI/ ICSI/ ICMA/ CII/ PHDCCI/ Assocham/ FICCI.

He was awarded as the keynote speaker at Guinness World Record made by ICSI in “Largest Taxation Lesson” on GST, attended by 4500+ Participants, breaking earlier record of Japan. He was also awarded as Best Gold facilitator in 2022 by TIOL, He was also awarded as “YASHASWI” Chartered Accountant (CA) by ICAI in 2024 and A2Z Taxcorp LLP has been recognized as ‘India’s Most Promising Tax Consultants 2024’ by Insights Success. Best Participant Award in MSOP – 117th Batch by ICSI, Business Leader Award by Amity School Noida, Best Speaker Award by NIRC – ICAI/ ICMA and Young Achievers Award at Igniting Minds, 2015.

He regularly writes articles on multiple GST and indirect tax issues and has authored books, namely, Service Tax Voluntary Compliance Encouragement Scheme, 2013 and various GST book titled ‘Goods and Services Tax – Introduction and Way Forward’, ‘GST Law & Analysis – With Conceptual Procedures’, ‘Guide to Revised Model GST Law (With Draft Rules on Registration, Payment, Invoice, Returns and Refund)’ and ‘The GST Reader (GST made easy)’.

He has also represented Chamber of Trade and Industry (CTI), PHD Chamber of Commerce, FICCI, Assocham, ICAI, ICSI before various Government Authorities/Committees viz. the GST Council, the Central Board of Indirect Taxes (CBIC), Ease of doing Business Committee, Empowered Committee of State Finance Ministers, etc. 

Bimal’s core competency and area of expertise are indirect taxation, international and corporate taxation. He specializes in all aspects of GST, Excise, Service tax, Customs, Sales tax/VAT laws, Free trade/economic cooperation agreements, anti-dumping duty, foreign trade policy, etc.

He carries a blend of industrial and professional acumen, knowledge and experience in carrying out diagnostic review of business operations, opinion & advisory services, process review, structuring of various business models, litigation services at all appropriate forums including Commissioner (Appeals), CESTAT, High Court and representation made before the TRU/ CBIC/ DGFT, etc., for various matters concerning trade, industry and commerce.