Taxmann S Gst Acts Flexi Bound Pocket Edition Authoritative Text Of The Amended Gst Acts Cgst Igst Utgst Acts Gst Compensation To States Act With Detailed Annotations For Quick Reference

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Taxmann S Gst Acts Flexi Bound Pocket Edition Authoritative Text Of The Amended Gst Acts Cgst Igst Utgst Acts Gst Compensation To States Act With Detailed Annotations For Quick Reference
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-10-29
Taxmann S Gst Acts Flexi Bound Pocket Edition Authoritative Text Of The Amended Gst Acts Cgst Igst Utgst Acts Gst Compensation To States Act With Detailed Annotations For Quick Reference written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-10-29 with Law categories.
This book combines editorial excellence and printing precision, merging authoritative GST content with a user-friendly pocket format. It provides a concise and authoritative compilation of the following GST Acts in a convenient pocket-sized format: • Central Goods & Services Tax (CGST) Act, 2017 • Integrated Goods & Services Tax (IGST) Act, 2017 • Union Territories Goods & Services Tax (UTGST) Act, 2017 • Goods & Services Tax (Compensation to States) Act, 2017 Each Act has been amended, updated, and annotated to provide the text in a compact, easy-to-carry format, perfect for quick reference and everyday use. What sets it apart is the Annotation under each Section, which shows: • Relevant Rules framed under the relevant Section • Reference to Relevant Forms prescribed • Date of enforcement of provisions • Reference to Relevant Notifications • Allied Laws referred to in the Section The high-quality flexi-bound cover and innovative lay-flat design ensure durability, flexibility, and ease of use, making it perfect for frequent reference and study. This book is helpful for professionals, legal practitioners, academicians, and businesses. The readers also get a specially curated GST Guide along with the above. The Present Publication is the 2025 Edition, amended by the Finance (No. 2) Act, 2024 [enforced with effect from 27-9-2024 & 1-11-2024]. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: • [User-Friendly Format] o Flexi-bound Cover § Combines the sturdiness of a hardcover with the flexibility of a paperback, ensuring the book can withstand daily use o Lay-flat Design § Engineered to stay open effortlessly, enhancing usability for seamless reading, annotation, and highlighting of critical sections o Compact Pocket Edition § Portable and lightweight, it is ideal for on-the-go professionals who need access to the GST laws at their fingertips o Dual-colour Printing § Enhances readability and highlights key sections for easier navigation • [Bestseller Series on GST Laws] Part of Taxmann's highly respected and widely acclaimed GST series • [Six-Sigma Approach] The content follows Taxmann's Six-Sigma approach, aiming for the highest standard of precision and zero error The contents of the book are as follows: • Specially curated Guide to GST Laws • Amended, Updated & Annotated Text [along with Subject Index & Validation Provisions] of the following: o Central Goods & Service Tax Act, 2017 o Integrated Goods & Service Tax Act, 2017 o Union Territories Goods & Service Tax Act, 2017 o Goods & Services (Compensation to States) Act, 2017
Taxmann S Gst Acts Bare Act Finance Act 2025 Pocket Compact Fully Updated Annotated Gst Reference With Pre Amendment Footnotes User Friendly Layout
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Author : Taxmann
language : en
Publisher: Taxmann Publicaions Private Limited
Release Date : 2025-05-08
Taxmann S Gst Acts Bare Act Finance Act 2025 Pocket Compact Fully Updated Annotated Gst Reference With Pre Amendment Footnotes User Friendly Layout written by Taxmann and has been published by Taxmann Publicaions Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-05-08 with Law categories.
GST Acts [Bare Act | POCKET] by Taxmann is a compact yet comprehensive reference book for India's Goods & Services Tax (GST). It delivers annotated texts of the key GST legislations—CGST, IGST, UTGST, and the Compensation to States Act—meticulously updated to include all amendments introduced by the Finance Act 2025. Despite its pocket-sized format, the book provides thorough coverage, complete with validation provisions, notifications, and a subject index, making it the perfect companion for readers who need to consult GST law on the go. This book is intended for the following audience: • Tax Professionals & GST Practitioners – Ideal for quick referencing during client meetings, audits, or compliances • Corporate Executives & Finance Teams – Ensures easy, at-a-glance verification of GST provisions for everyday transactions • Legal Professionals & Consultants – Handy in courtrooms and offices for immediate cross-checking of statutory clauses • Government Officials – Facilitates swift referencing during field visits or at departmental hearings • Academicians & Students – Excellent classroom companion or revision tool without the bulk of a large volume The Present Publication is the 13th Edition | 2025, amended by the Finance Act 2025, covering text of the GST Act [Act No. 12 of 2017], with the following noteworthy features: • [Pocket-sized Portability] Easy access for immediate consultation anywhere • [Comprehensive & Annotated] Includes updated texts of CGST, IGST, UTGST, and GST Compensation Acts, along with rules, forms, and notifications • [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period • [User-friendly Layout] Clear fonts, well-structured headings, and instant cross-referencing tools for hassle-free navigation • [Subject Index & Validation Provisions] Quickly pinpoint relevant sections and understand how specific provisions apply or are validated • [Six Sigma Quality Assurance] Follows rigorous editorial processes to minimise errors, ensuring reliable and accurate content • [Authoritative Content] Backed by Taxmann's decades-long expertise in tax publications and editorial excellence The coverage of the book is as follows: • Central Goods and Services Tax Act (CGST) 2017 o Arrangement of Sections o Full text of the CGST Act o Removal of Difficulties Orders o Allied Acts relevant to specific CGST provisions o Validation Provisions & Subject Index • Integrated Goods and Services Tax Act (IGST) 2017 o Arrangement of Sections o Full text of the IGST Act o Validation Provisions & Subject Index • Union Territory Goods and Services Tax Act (UTGST) 2017 o Arrangement of Sections o Full text of the UTGST Act o Validation Provisions & Subject Index • Goods and Services Tax (Compensation to States) Act 2017 o Arrangement of Sections o Full text of the Compensation Cess Act o Subject Index • GST Guide – A Practical, Topic-wise Short Commentary o GST's purpose, object, key milestones o IGST framework and unique concepts o Inter-state vs. intra-state supplies o Registration, returns, and payment of tax o Reverse charge mechanism o Classification, valuation, and invoicing rules o Exemptions, input tax credit, refund procedures o E-way bills and compliance steps o Impact of 2025 amendments The structure of the book is as follows: • Division-based Segregation – Each statute is presented in its division, clearly labelling sections and subsections • Section-wise Annotations – Key rules, notifications, and forms appear below each section for direct context • Practical Research Tools – Detailed contents and a subject index facilitate quick cross-referencing
Taxmann S Gst Acts With Rules Bare Act Finance Act 2025 Consolidated Reference Covering Cgst Igst Utgst Gst Compensation To States With Annotations Pre Post Amendment Provisions
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Author : Taxmann
language : en
Publisher: Taxmann Publicaions Private Limited
Release Date : 2025-05-09
Taxmann S Gst Acts With Rules Bare Act Finance Act 2025 Consolidated Reference Covering Cgst Igst Utgst Gst Compensation To States With Annotations Pre Post Amendment Provisions written by Taxmann and has been published by Taxmann Publicaions Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-05-09 with Law categories.
GST Acts with Rules [Bare Act] by Taxmann is a comprehensive reference that presents the complete text of India's GST legislation—covering the Central Goods and Services Tax (CGST) Act, Integrated GST (IGST) Act, Union Territory GST (UTGST) Act, and the Goods and Services Tax (Compensation to States) Act—along with all relevant Rules and amendments up to the Finance Act 2025. This Edition offers an up-to-date, annotated compilation of the GST legal framework, ensuring readers have quick and reliable access to the statutory provisions governing indirect taxation in India. This book is intended for the following audience: • Professionals & Practitioners – Chartered accountants, company secretaries, tax consultants, and legal practitioners who need a handy compendium of GST law • Businesses & Corporates – Finance managers, compliance officers, and entrepreneurs who must stay updated on GST-related obligations and procedures • Government & Regulatory Bodies – Officials involved in tax administration and policy-making seeking a consolidated statutory reference on GST • Academics & Students – Researchers, lecturers, and law students requiring a clear, authoritative text for study and reference The Present Publication is the 4th Edition | 2025, amended by the Finance Act 2025, covering the amended and updated text of the GST Act [Act No. 12 of 2017] and Rules, with the following noteworthy features: • [Annotated Text of GST Acts] o Central Goods and Services Tax Act 2017 o Integrated Goods and Services Tax Act 2017 o Union Territory Goods and Services Tax Act 2017 o Goods and Services Tax (Compensation to States) Act 2017 • [Complete Statutory Rules] o Central Goods and Services Tax Rules 2017 (amended by the CGST (Second Amendment) Rules 2025) o Integrated Goods and Services Tax Rules 2017 o Goods and Services Tax Compensation Cess Rules 2017 • [Section-by-section Annotations] Includes references to relevant Rules, prescribed Forms, enforcement dates, notifications, and allied laws • [Updated for Finance Act 2025] All applicable updates and recent legislative amendments are incorporated, ensuring readers remain current with ongoing changes • [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period • [GST Guide] A concise guide at the beginning to help users navigate core concepts and understand the legislative intent behind GST provisions. • [User-friendly Index & Validation Provisions] Subject indexes and validation provisions for easy reference and clarity The coverage of the book is as follows: • Complete Text of GST Statutes o The main Acts (CGST, IGST, UTGST, Compensation to States) in a bare-act format, essential for precise legal referencing • Rules & Regulations o Comprehensive coverage of GST rules, including the recent amendments for procedural clarity • Annotations Under Each Section o Relevant Rules framed under each section o Prescribed Forms reference o Date of Enforcement of each provision o Notifications reference numbers and dates o Cross-references to Allied Laws mentioned in the sections • Division-wise Arrangement o The content is organised into divisions, each dedicated to a specific statute (CGST, IGST, UTGST, Compensation to States), followed by a division containing the rules • Orders & Appendices o Includes the Central Goods and Services Tax (Removal of Difficulties) Order, 2020, and appendices referencing allied Acts for a well-rounded understanding The structure of the book is as follows: • Guide to GST – An overview/introduction that explains the core structure, background, and practical application of GST • Division One | Central Goods and Services Tax Act o Arrangement of Sections o Annotated Text o Relevant Orders and Appendices o Validation Provisions & Subject Index • Division Two | Integrated Goods and Services Tax Act o Arrangement of Sections o Annotated Text o Validation Provisions & Subject Index • Division Three | Union Territory Goods and Services Tax Act o Arrangement of Sections o Annotated Text o Validation Provisions & Subject Index • Division Four | Goods and Services Tax (Compensation to States) Act o Arrangement of Sections o Annotated Text o Subject Index • Division Five | GST Rules o Central GST Rules, IGST Rules, and GST Compensation Cess Rules o Detailed references to the latest amendments o A consolidated subject index
Taxmann S Gst Acts With Rules Forms Notifications Bare Act Finance Act 2025 Comprehensive Up To Date Annotated Reference Covering Cgst Igst Utgst Compensation Acts
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Author : Taxmann
language : en
Publisher: Taxmann Publicaions Private Limited
Release Date : 2025-05-09
Taxmann S Gst Acts With Rules Forms Notifications Bare Act Finance Act 2025 Comprehensive Up To Date Annotated Reference Covering Cgst Igst Utgst Compensation Acts written by Taxmann and has been published by Taxmann Publicaions Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-05-09 with Law categories.
GST Acts with Rules/Forms & Notifications [Bare Act] by Taxmann is a comprehensive reference work that provides the fully updated and annotated text of India's Goods and Services Tax (GST) legislation. This Edition incorporates all amendments brought in by the Finance Act 2025. The book includes the Central GST Act, Integrated GST Act, Union Territory GST Act, and GST (Compensation to States) Act, along with accompanying Rules, Notifications, and Forms—all presented with insightful annotations and cross-references. This book is intended for the following audience: • Tax Practitioners and Legal Professionals – Ideal for lawyers, chartered accountants, and tax consultants who require quick and authoritative access to GST statutes and their interpretations • Businesses and Finance Teams – A valuable resource for corporate finance departments and tax teams to remain compliant with the latest GST rules and regulations • Academics and Students – A dependable tool for professors, researchers, and students specialising in taxation law, helping them understand both statutory provisions and their practical applications The Present Publication is the 17th Edition | 2025, covering the amended and updated text of the GST Act [Act No. 12 of 2017] as amended by the Finance Act 2025 with Rules, Forms & Notifications. The noteworthy features of the book are as follows: • [Comprehensive Annotation] Each section of the Acts is annotated with details on relevant Rules, prescribed Forms, date of enforcement, and references to Notifications & Allied Laws • [Updated Content] Incorporates changes from the CGST (Second Amendment) Rules 2025 and other latest legislative updates • [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period • [Relevant Notifications] Presents a curated compilation of notifications covering CGST, IGST, Compensation Cess, and more—streamlining your research for day-to-day practice • [Rules & Forms] Includes the Central Goods and Services Tax Rules, Integrated Goods and Services Tax Rules, Union Territory GST Rules, Compensation Cess Rules, GST Settlement of Funds Rules, and details on newly introduced or updated forms • [Logical Structuring] Divided into clear Divisions for easy navigation—Acts, Rules, Notifications, and a GST Guide • [Action Points and Practical Insights] Offers action points within GST Forms to guide compliance and procedural steps • [Allied Acts] Numerous cross-references to Allied Acts help professionals understand the interlinkages of GST with other statutory frameworks The coverage of the book is as follows: • Central Goods and Services Tax Act 2017 o Arrangement of sections, annotated text, removal of difficulties orders, validation provisions, and detailed subject index • Integrated Goods and Services Tax Act 2017 o Arrangement of sections, annotated text, validation provisions, and comprehensive index • Union Territory Goods and Services Tax Act 2017 o Text of the Act, arrangement of sections, validation provisions, and subject index, with a focus on UT-specific rules • Goods and Services Tax (Compensation to States) Act 2017 o Complete text, arrangement of sections, compensation-related provisions, and subject index • Relevant Notifications o Includes notifications for CGST, IGST, CGST (Rate), IGST (Rate), Compensation Cess (Rate), etc. • GST Rules & Forms o Covers CGST Rules (with 2025 amendments), IGST Rules, Compensation Cess Rules, UTGST Rules, GST Settlement of Funds Rules, and Appellate Tribunal-related rules o Contains newly introduced rules such as Goods and Services Tax Appellate Tribunal rules, National Anti-Profiteering Authority procedures, and Union Territory GST (Ladakh) Rules o Features notifications relevant to excise duties that interlink with GST provisions The structure of the book is as follows: • Guide to GST – An introductory section that provides an overview and context for understanding the GST framework. • Divisions for Each Act o Division One – CGST Act 2017 o Division Two – IGST Act 2017 o Division Three – UTGST Act 2017 o Division Four – GST (Compensation to States) Act 2017 o Division Five – Relevant Notifications (CGST, IGST, Cess, Rates, etc.) o Division Six – GST Rules and Forms (covering CGST Rules, IGST Rules, UTGST Rules, Compensation Cess Rules, Settlement of Funds Rules, Tribunal Rules, etc.) • Each Division contains Arrangement of Sections, Annotated Text, Validation Provisions, and a Subject Index to facilitate quick referencing
Taxmann S Gst Acts With Rules Forms Bare Act Finance Act 2025 Authoritative Annotated User Friendly Compilation Of Cgst Igst Utgst Gst Compensation To States Laws
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Author : Taxmann
language : en
Publisher: Taxmann Publicaions Private Limited
Release Date : 2025-05-09
Taxmann S Gst Acts With Rules Forms Bare Act Finance Act 2025 Authoritative Annotated User Friendly Compilation Of Cgst Igst Utgst Gst Compensation To States Laws written by Taxmann and has been published by Taxmann Publicaions Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-05-09 with Law categories.
GST Acts with Rules & Forms [Bare Act] by Taxmann provides a complete and up-to-date compilation of India's Goods and Services Tax (GST) laws. Fully amended by the Finance Act 2025, this authoritative reference work presents the Central, Integrated, and Union Territory GST Acts, along with the GST (Compensation to States) Act, clearly and annotated. Each section is linked to the relevant rules, forms, notifications, allied laws, and date of enforcement. This comprehensive treatment ensures that readers have easy access to all current legal provisions governing GST. This book is intended for the following audience: • Legal Practitioners & Law Students – Those requiring precise statutory language, historical notes on amendments, references to relevant notifications, and important cross-references to Rules and Forms • Tax Professionals & GST Practitioners – Chartered Accountants, tax consultants, and financial advisors looking for a dependable reference on the latest GST legislative changes • Business Owners & Compliance Teams – Organisations and enterprises ensuring GST compliance in day-to-day operations needing a handy guide to the Acts, Rules, and prescribed procedures • Government Officials & Policy Administrators – Officers engaged in implementing GST frameworks, monitoring compliance, or issuing notifications, seeking a quick reference of legal mandates • Academics & Researchers – Scholars analysing the economic and legal impact of GST laws, as well as their evolution in India's indirect tax structure • General Readers & Taxpayers – Individuals who wish to understand their obligations and rights under the GST regime, gain clarity on procedural aspects, or verify legislative provisions The Present Publication is the 13th Edition | 2025, covering the amended and updated text of the GST Act [Act No. 12 of 2017] as amended by the Finance Act 2025 with Rules & Forms. The noteworthy features of the book are as follows: • [Complete | Annotated GST Acts] o Central Goods and Services Tax Act 2017 o Integrated Goods and Services Tax Act 2017 o Union Territory Goods and Services Tax Act 2017 o Goods and Services Tax (Compensation to States) Act 2017 o Each section includes cross-references to relevant Rules, Forms, date of enforcement, notifications, and allied laws • [Updated Amendments] o Incorporates all changes introduced by the Finance Act 2025 and other recent amendments o Reflects newly notified rules, circulars, and clarifications up to the latest date of publication • [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period • [Annotations] o Thorough annotations explaining legislative intent o Highlights crucial definitions and compliance obligations under each provision, with references to relevant forms and validations • [Consolidated GST Rules & Regulations] o Central Goods and Services Tax Rules 2017 (as amended by CGST (Second Amendment) Rules 2025) o Integrated Goods and Services Tax Rules 2017 o Goods and Services Tax Compensation Cess Rules 2017 o Union Territory GST Rules 2017 (covering specific UT variations) o Goods and Services Tax Settlement of Funds Rules 2017 o Additional rules related to the GST Appellate Tribunal, National Anti-Profiteering Authority, etc. • [Inclusive Coverage of Forms & Procedures] o Detailed references to all relevant GST Forms, enabling readers to map sections of the Act to their corresponding forms o Important clarifications on return filing, refund applications, enrollment, settlement of funds, etc. • [User-friendly Format] o Arrangement of Sections at the beginning of each Act/Division o Helpful subject indexes and page guides o Bold headings and structured commentary for quick navigation • [Comprehensive GST Guide] At the start, a succinct overview of GST, clarifying key terms and essential compliance aspects • [Focus on Implementation] Emphasises the practical application of GST, addressing procedures for forms filing, returns, and auditing • [Ideal for Day-to-day Reference] The bare-act format blended with annotations ensures it's handy for court references, client consultations, and academic discussions The coverage of the book is as follows: • Central Goods and Services Tax Act 2017 o Arrangement of Sections o Text of the CGST Act with notes & references o Removal of Difficulties Orders o Validation provisions, subject index, and relevant appendices • Integrated Goods and Services Tax Act 2017 o Arrangement of Sections o Text with clarifications and cross-references o Validation provisions and subject index • Union Territory Goods and Services Tax Act 2017 o Arrangement of Sections o Annotated text highlighting UT-specific considerations o Validation provisions and subject index • Goods and Services Tax (Compensation to States) Act 2017 o Arrangement of Sections o Complete text with necessary commentaries o Subject index for easy navigation • GST Rules & Forms o Central GST Rules (amended up to 2025) o Integrated GST Rules o Compensation Cess Rules o UTGST Rules (including Andaman & Nicobar Islands, Chandigarh, Dadra & Nagar Haveli, Daman & Diu, Lakshadweep, Ladakh) o GST Settlement of Funds Rules o GST Appellate Tribunal Rules & Tribunal Reforms Act 2021 o National Anti-Profiteering Authority procedures o Detailed references to forms and schedules The structure of the book is as follows: • Main Text (Act-wise Divisions) o Each Act is presented with an Arrangement of Sections, followed by its complete text o Section notes appear after relevant sections, shedding light on legislative intent and compliance requirements • Rules & Regulations o Collected under a separate division for a clear and direct reference to subordinate legislation o Each set of rules contains headings, relevant forms, and schedules • Annotations & References o Cross-references to allied laws, notifications, and forms to ensure readers can trace compliance requirements swiftly o Date of enforcement details and footnotes for pre-amendment provisions, illustrating the evolution of each section • Schedules & Appendices o Contains forms for various processes (registration, returns, refunds, etc.) o Additional disclaimers, definitions, or official guidelines for specialised procedures (e.g., e-invoicing, anti-profiteering) • Subject Index & Page Guides o A well-organised subject index assists readers in navigating specific topics, sections, or rules o Page guides highlight crucial references, such as validation provisions and transitional rules
Taxmann S Gst Manual With Gst Law Guide Digest Of Landmark Rulings Finance Act 2025 Comprehensive User Friendly Two Volume Reference Featuring Annotated Laws Landmark Rulings Others
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Author : Taxmann
language : en
Publisher: Taxmann Publicaions Private Limited
Release Date : 2025-04-29
Taxmann S Gst Manual With Gst Law Guide Digest Of Landmark Rulings Finance Act 2025 Comprehensive User Friendly Two Volume Reference Featuring Annotated Laws Landmark Rulings Others written by Taxmann and has been published by Taxmann Publicaions Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-04-29 with Law categories.
GST Manual with GST Law Guide & Digest of Landmark Rulings is a comprehensive and up-to-date reference work on India's Goods and Services Tax (GST) regime. Revised by the latest amendments under the Finance Act 2025, this two-volume set presents an in-depth exploration of GST statutes, rules, forms, notifications, circulars, clarifications, and leading judicial precedents. Its structured, annotated, and user-friendly format is a one-stop resource for readers seeking clarity and guidance under the Indian GST framework. This book is intended for the following audience: • Professionals & Practitioners – Chartered Accountants, Company Secretaries, Cost Accountants, and tax consultants who require a thorough understanding of GST laws, rules, and procedures • Corporate & Business Entities – Finance managers, compliance officers, and business owners aiming to ensure accuracy and compliance with GST obligations • Lawyers & Legal Researchers – Advocates and legal researchers who rely on case laws, legal interpretations, and statutory references for litigation and advisory work • Government Officials – Officers responsible for GST administration, assessments, and enforcement • Academics & Students – Students and faculty of taxation, law, and commerce will find it an invaluable reference for study and research The Present Publication is the 24th Edition | 2025, amended by the Finance Act 2025. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: • [GST Law Guide] A holistic commentary covering the Central Goods and Services Tax (CGST), Integrated Goods and Services Tax (IGST), Union Territory Goods and Services Tax (UTGST), and GST (Compensation to States) Acts • [Annotated Statutory Provisions] Every section includes relevant rules, forms, notifications, effective dates, and references to allied laws • [GST Rules & Forms] Contains the text of pertinent GST Rules, including CGST, IGST, UTGST, Compensation Cess Rules, and more, alongside practical action points • [Landmark Rulings] A dedicated Digest of landmark rulings from the Supreme Court and High Courts, with a thorough subject index for quick reference • [Updated Notifications & Circulars] Exhaustive coverage of central notifications, circulars, clarifications, and CBIC FAQs, ensuring you have the latest administrative and procedural guidelines • [User-friendly Structure] Split across two volumes and multiple 'divisions,' making it easy to locate specific topics and reference materials quickly The coverage of the book is as follows: • Volume 1 o GST Law Guide – Detailed and practical commentary on GST framework and procedures o Annotated Acts – CGST Act 2017, IGST Act 2017, UTGST Act 2017, GST (Compensation to States) Act 2017, with annotations for each section (relevant forms, rules, notifications, effective dates, etc.) o GST Rules & Forms – CGST, IGST, UTGST rules, with illustrative forms and action points for compliance • Volume 2 o Notifications – Comprehensive set of notifications under CGST, IGST, UTGST, and Compensation Cess o Digest of Landmark Rulings – Summaries of major judicial decisions by the Supreme Court & High Courts; also includes subject-wise indexing for quick look-ups o Circulars & Clarifications – Official clarifications and guidance notes issued by CBIC on procedural and interpretational aspects of GST law o CBIC's FAQs – Frequently asked questions and official answers for a better grasp of the rules and procedures • In both volumes, references to relevant Allied Acts and Constitutional Provisions provide the legal backdrop to GST laws The structure of the book is as follows: • GST Law Guide – An introduction and commentary on the entire GST regime • Acts – Full text and annotations of CGST, IGST, UTGST, and Compensation to States Acts, including references to orders removing difficulties and validation provisions • Rules & Forms – A comprehensive collection of rules, forms, and procedures • Notifications – Separate divisions for CGST, IGST, UTGST, Rate notifications, etc. • Digest of Landmark Rulings – Breakdown of case laws by sections, plus an alphabetical key to precedents • Circulars & Clarifications – CBIC releases compiled for ready reference • Constitutional Provisions – The 101st Amendment Act and relevant articles of the Constitution • This logical arrangement ensures readers can navigate from broad concepts to granular details efficiently
Gst Law Book Make It Simple By Aubsp
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Author : Suresh Prasad
language : en
Publisher: AUBSP
Release Date :
Gst Law Book Make It Simple By Aubsp written by Suresh Prasad and has been published by AUBSP this book supported file pdf, txt, epub, kindle and other format this book has been release on with Law categories.
May 2025 Edition of this digital book is updated till 1st May, 2025 including amendments made by the Finance Bill, 2025. I prepared this E-Book on GST for the help of students and professionals who may access it as per their convenience while working on the desk or on the move through their computer, laptop, tablet, iPad, mobile etc. Compilation of annotated texts of- • Bare Acts (CGST, IGST, UTGST); • All notified Rules; • GST Rates; and • GST Exemptions. Also includes GST Notifications No. with G.S.R. / S.O. No. and enforcement Dates. I am very confident that this E-Book would be of immense help to Chartered Accountants, Cost Accountants and Company Secretaries in carrying out their professional assignments and CA/CS/CMA students in preparing for their coming ICAI exams, ICSI exams and ICWAI examinations. There are mainly two types of GST viz. Central GST and State GST. For transaction within a State, there are two components of GST Central GST (CGST) and State GST (SGST) being levied on the value of goods and services. In case of inter-state transactions, the Centre would levy and collect the Integrated GST (IGST). The IGST would roughly be equal to CGST plus SGST. Central Government levied CGST for intra-State supply and IGST for inter-State supply. State Governments including Union Territories with legislatures levied SGST or Union territories without legislatures levied UTGST for intra-State supply. The Goods and Services Tax (GST) has simplified indirect tax in India. Previously, the indirect tax structure comprises of so many different taxes levied by the Central Government (Central Excise duty, Additional duties of excise, Additional duties of customs, Service Tax) and taxes levied by the various State Governments (State VAT / Sales Tax, Central Sales Tax, Purchase Tax, Entertainment Tax, Luxury Tax, Entry Tax, Taxes on lottery, betting & gambling). But now almost all Indirect Taxes unified as GST across the country on Goods and Services. However, Basic Customs Duty, Export Duty, Toll Tax, Road and Passenger Tax, Electricity Duty, Stamp Duty and Property Tax has not been subsumed in GST. Disclaimer: Although we endeavour to provide accurate and updated information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. Accordingly, we accept no responsibility for any omission or errors it may contain, whether caused by negligence or otherwise, or for any loss, however caused, or sustained by any person that relies on it. Hence, the users are advised to cross check with the original Act, Rules, Orders, Circulars, Notifications and Amendments before acting upon this E-Book.
Taxmann S Gst Law Practice Finance Act 2025 Concise Yet Comprehensive Legal Reference Offering Annotated Statutes Relevant Rules Notifications Classification Insights Case Summaries
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Author : CA (Dr.) Arpit Haldia
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2025-06-11
Taxmann S Gst Law Practice Finance Act 2025 Concise Yet Comprehensive Legal Reference Offering Annotated Statutes Relevant Rules Notifications Classification Insights Case Summaries written by CA (Dr.) Arpit Haldia and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-06-11 with Law categories.
GST Law & Practice is a unique, concise, and reliable legal reference to India's Goods and Services Tax (GST) regime. Staying true to its legacy of excellence, this new Edition continues the 'unique way of presenting' up-to-date and annotated statutory provisions, combined with relevant Rules, Notifications, Circulars, Clarifications, Forms, and an extensive array of Case Laws. Additionally, the book covers the important subject of the Classification of Goods & Services, making it a one-stop reference. This volume ensures readers 'read the Section & get everything they need' right below it—from the text of the relevant Rules & Notifications, the gist of Circulars, enforcement dates, allied laws, and carefully curated case law summaries. This book is intended for the following audience: • Practising Professionals – Chartered Accountants, Company Secretaries, Cost Accountants, and Tax Advocates who require a precise and thorough reference for advising clients and maintaining GST compliance • Corporate Finance & MSMEs – CFOs, in-house counsels, and finance managers in large corporations and small businesses looking for clarity on the operational aspects of GST • Government Officials – Policymakers and tax department officers needing a user-friendly compendium for quick reference and effective administration of GST laws The Present Publication is the 7th Edition, amended by the Finance Act 2025. This book is edited by CA. (Dr) Arpit Halida and CA. Mohd. Salim, with the following noteworthy features: • [Comprehensive Yet Concise] Incorporates the annotated text of the CGST, IGST, and Compensation Cess Acts, along with rules and relevant references to Circulars, Notifications, and Case Laws—all presented in a simplified, easy-to-read manner • [Unique Way of Presenting Provisions] Below each statutory section, you get: o Text of the Relevant Rules & Notifications o Gist of the Relevant Circulars & Clarifications o Date of Enforcement of Provisions o Allied Laws Referred to in the Provision o Summaries of Pertinent Case Laws • [Coverage of Classification of Goods & Services] Detailed discussion on classification issues to help readers navigate GST rates, HSN codes, and service accounting codes accurately • [Amended by the Finance Act 2025] Reflects all relevant amendments introduced by the latest Finance Act, with thorough commentary on how these changes affect day-to-day compliance • [Trusted Reference with Zero-error Precision] Aligning with the 'Six Sigma Quality Approach,' this Edition aspires to a 'zero-error' standard, offering meticulously checked content for enhanced reliability • [Taxmann's Leading Bestseller Legacy] Part of a widely recognised series known for in-depth, accurate, and actionable insights into GST laws • [Extensive Historical Context] Where necessary, references to past provisions and orders allow readers to trace legal developments over time The coverage of the book is as follows: • Central Goods and Services Tax Act 2017 (Division One) o Arrangement of Sections & Rules for quick navigation o Full Text of the CGST Act, incorporating all recent amendments o Removal of Difficulties Orders and Validation Provisions o Text of Provisions of Allied Acts, wherever referred to in CGST o Subject Index for seamless topic-based referencing • Integrated Goods and Services Tax Act 2017 (Division Two) o Arrangement of Sections & Rules curated for IGST o Full Text of the IGST Act with integrated references to the latest legislative changes o Validation Provisions ensuring clarity on transitional and retrospective amendments o Subject Index dedicated to interstate transactions and compliance • Goods and Services Tax (Compensation to States) Act 2017 (Division Three) o Arrangement of Sections & Rules illustrating the compensation mechanism o Full Text of the Compensation Act with updated notifications o Subject Index to help you pinpoint critical compensation-related queries • Classification of Goods & Services o A detailed overview guiding readers through various product and service categories under GST • List of Notifications & Circulars o Comprehensive list of relevant statutory updates and government clarifications up to the latest cut-off date The structure of the book is as follows: • Logical Segmentation – Divided into three major legislations (CGST, IGST, and Compensation to States) for clarity and convenience • Section-by-section Annotations – Each section is followed immediately by its corresponding rules, notifications, circulars, case laws, and references to allied laws • User-friendly Indexing – Detailed subject indexes in each division plus consolidated lists of notifications and clarifications to locate the exact reference • Practical Insights – Gist of case laws and bullet-point summaries ensure quick understanding
Taxmann S Gst Practitioners Question Bank With Quick Exam Guide More Than 5500 Mcqs As Amended Up To 27th August 2020 4th Edition September 2020
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Author : CA Divya Bansal
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2020-09-14
Taxmann S Gst Practitioners Question Bank With Quick Exam Guide More Than 5500 Mcqs As Amended Up To 27th August 2020 4th Edition September 2020 written by CA Divya Bansal and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-14 with Law categories.
This book is a ‘do-it-yourself’ guide for aspiring GST Practitioners, where legal provisions are provided in a concise & precise manner, without tampering with the intent and spirit of the GST Laws The Present Publication is the 4th Edition, amended up to 27th August 2020, with the following noteworthy features: • Bulleted explanation on the entire gamut of GST Laws • Includes Section-Wise key points containing provisions of the CGST Act, SGST Act, IGST Act, UTGST Act, GST (Compensation) Act and Rules with comments • Coverage of 5,500 + MCQs • Provides for the reasoning for the MCQ’s for more clarity • Tables, flowcharts & diagrams for easy understanding of the GST Laws • All the latest developments in the GST Laws including latest Circulars, Order & Notifications issued up to 27th August, 2020 • Contents of the books are as follows: 𝚘 GST Basics 𝚘 Preliminary 𝚘 IGST Act, 2017 𝚘 GST (Compensation to States) Act, 2017 𝚘 Industry-Specific Provisions 𝚘 Appendices § Form GSTR-9 § Form GSTR-9C Also available, Taxmann’s GST Practitioners’ Online Mock-Exam Module (in 3/5/7 Mock Exams).
Taxmann S Gst Made Easy Finance Act 2025 Answer To All Your Queries On Gst Is A User Friendly Q A Reference Covering Every Aspect Of Gst From Fundamentals To Advanced Topics
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Author : CA Arpit Haldia
language : en
Publisher: Taxmann Publicaions Private Limited
Release Date : 2025-05-12
Taxmann S Gst Made Easy Finance Act 2025 Answer To All Your Queries On Gst Is A User Friendly Q A Reference Covering Every Aspect Of Gst From Fundamentals To Advanced Topics written by CA Arpit Haldia and has been published by Taxmann Publicaions Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-05-12 with Law categories.
GST Made Easy – Answer to all Your Queries on GST is a comprehensive guide. It simplifies the complexities of GST through a clear question-and-answer format. It has been updated to incorporate the latest amendments by the Finance Act 2025. From basic concepts to nuanced topics like reverse charge, input tax credit, e-way bill, assessments, and refunds, this book aims to simplify compliance requirements and provide practical insights for day-to-day operations under the GST regime. This book is intended for the following audience: • Tax Professionals & Consultants – Chartered Accountants, Cost Accountants, Company Secretaries, and GST Practitioners who need a handy reference for complex GST questions • Business Owners & Entrepreneurs – MSMEs, startups, and larger businesses looking for clarity on GST registration, returns, and day-to-day compliance • Corporate Finance & Accounts Teams – Finance managers, accountants, and tax departments needing up-to-date knowledge of GST procedures, provisions, and best practices • Academicians & Students – Useful for those pursuing CA, CS, CMA, law, or commerce studies and looking to strengthen their grasp on GST fundamentals and advanced topics • Government Officials & Department Trainees – Offers quick reference for officers involved in GST administration or training The Present Publication is the 14th Edition | 2025, amended by the Finance Act 2025. This book is authored by CA. (Dr) Arpit Haldia and incorporates the following noteworthy features: • [Q&A Style Explanation] The book is presented in a practical, question-and-answer format. Practical questions covering various GST scenarios ensure clarity for readers • [Latest Amendments Incorporated] Includes updates from the Finance Act 2025 and other critical notifications/circulars issued by the government • [User-friendly Language] Written in an accessible style, avoiding legal jargon where possible and supplementing complex concepts with diagrams, tables, and examples • [Covers All Key Procedures] From registration, returns, and payment of taxes to input tax credit, assessments, and refunds – every procedural aspect is thoroughly discussed • [Practical Insights & Case Studies] Interprets GST provisions through examples, judicial rulings, and frequently asked questions to guide compliance • [Comprehensive Range of Topics] Extends beyond basics to advanced matters like e-Way Bills, Reverse Charge Mechanism, Composition Levy, Demand & Recovery, etc. • [Practical Focus] Perfect for day-to-day reference—whether it's addressing a quick compliance question, verifying a procedure, or understanding a specific amendment's implication The coverage of the book is as follows: • Introduction & Overview o Lays out the fundamental concepts of GST, including the dual levy structure (CGST & SGST/UTGST) and the concept of IGST for inter-state transactions • Person Liable to Pay Tax in GST o Explains who must register, mandatory registration thresholds, and the nuances of forward charge vs. reverse charge • Registration o Step-by-step guidance on obtaining and amending GST registration, including rules for voluntary registration, special category states, casual taxable persons, and non-resident taxpayers • Concept of Supply o Detailed coverage of what constitutes 'supply' (including 'composite' and 'mixed' supply), valuation rules, and examples of supplies without consideration (Schedule I) • Time & Place of Supply o Rules for pinpointing when (time of supply) and where (place of supply) GST becomes payable, highlighting differences between goods and services • Value of Supply o Methods to determine taxable value, covering inclusions, exclusions, and transaction value rules • Input Tax Credit o In-depth discussion on eligibility, conditions, restrictions, and distribution mechanisms (ISD provisions) • Tax Payments & Returns o Explains GSTR forms, payment timelines, and the composition levy scheme, along with compliance steps and due dates • Assessment & Refunds o Outlines self-assessment, provisional assessment, scrutiny, demand, recovery, and the entire refund process • Accounts & Records | E-Way Bill | Advance Ruling o Emphasises record-keeping, movement of goods compliance, and avenues for clarification from tax authorities • Special Provisions o Explores areas like composition schemes for services, penalty provisions, interest waivers, input service distribution, etc. The structure of the book is as follows: • Logical Chapter Segregation – Each chapter addresses a pivotal GST concept—from fundamentals like 'Introduction to GST' to specialised areas (Assessment, Refund, E-Way Bill, etc.) • Question-Answer Format – Every chapter is subdivided into queries commonly raised by practitioners, followed by succinct answers and relevant examples • Practical Illustrations & Tables – The text is peppered with flowcharts, tables, diagrams, and case-based scenarios to promote easy comprehension • References to Relevant Provisions & Notifications – Each topic cross-refers to the relevant sections of the CGST, SGST/UTGST, IGST Acts, and GST Rules, as well as circulars and notifications • Updated Case Law & Examples – Judicial rulings and advance rulings are regularly cited, illustrating the practical application of GST provisions • Comprehensive Index & Contents – A fully detailed table of contents and index helps readers locate topics quickly