Description:
This two-volume set offers a comprehensive, analytical, and practical commentary on the Goods and Services Tax (GST) laws in India. Authored by eminent professionals, CA Chitresh Gupta and CA Shilpi Gupta, the book presents a section-wise interpretation of the GST statutes along with rules, notifications, circulars, and relevant case laws. It is structured to aid professionals in understanding, interpreting, and applying GST provisions effectively.
The 9th Edition (2023) is fully updated with the latest amendments, including changes from the Finance Act, circulars, and CBIC updates till publication. It explains the core concepts, procedural requirements, and compliance mechanisms under GST in a clear and concise manner, making it ideal for both practitioners and learners.
Key Features:
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Section-wise explanation of CGST, IGST, UTGST, and Compensation Cess Acts
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Updated with the latest notifications, circulars, and case laws
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Incorporates real-life practical examples, diagrams, and charts
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Includes discussions on important judicial pronouncements and advance rulings
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Focused chapters on Input Tax Credit, Registration, Returns, Refunds, Assessments, etc.
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Special coverage on e-invoicing, audits, appeals, penalties, and anti-profiteering
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Useful for day-to-day GST advisory, compliance, and litigation support
Who Should Use This Book:
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GST Practitioners & Chartered Accountants
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Legal Professionals and Tax Advocates
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CFOs and In-house Tax Teams
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Students of CA, CS, CMA, and Law