Description
About GST LAW SIMPLIFIED
GST Law Simplified (3rd Edition, 2025) is a thoroughly updated and reader-friendly guide to understanding India’s Goods and Services Tax (GST) regime. Authored by renowned experts P.K. Goel, Kishori Lal, and Pawan Kumar Rastogi, this book breaks down the complex provisions of CGST, SGST, IGST, and related rules into simple, digestible sections.
Covering all key aspects such as registration, input tax credit, job work, tax payment, audit, refund, offences, appeals, export provisions, and more—this edition also includes the latest case laws, circulars, and practical illustrations. The annexures provide updated GST rates on goods and services, exempt items, forms, and reverse charge liabilities.
Whether you’re a student, chartered accountant, tax practitioner, business owner, or preparing for exams—this book serves as an indispensable reference for clear and up-to-date GST compliance.
| Chapter 1 GST Law and Administration
Chapter 2 Activities Liable to GST Chapter 3 Time and place of Supply Chapter 4 Levy of Tax Chapter 5 Registration Chapter 6 Rates and Classification Chapter 7 Valuation Chapter 8 Documents and Records Chapter 9 Input Tax Credit Chapter 10 Job Work Chapter 11 Return and Tax Payment Chapter 12 Refund Chapter 13 Determination of Tax Liability and Recovery by the Department Chapter 14 Audit Chapter 15 Inspection, Search, Seizure and Arrest Chapter 16 Liability to Pay in Certain Cases Chapter 17 Punishment for Offences Chapter 18 Appeals and Revision Chapter 19 Advance Ruling and Anti Profiteering Chapter 20 Export of Goods and Services Chapter 21 Other Provisions
Annexure A Definitions Annexure B Updated List of Circulars issued under CGST, IGST and Compensation Cess Annexure C Forms under GST Annexure D Liability on Reverse Charge basis and of Annexure E GST Rates on Goods Annexure F GST Rates on Services Annexure G Cess Rates Annexure H Exempted Goods Annexure I Exempted Services Annexure J Other Exemptions Annexure K Sectionwise Index SUBJECT INDEX |
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