R.K. Jain’s GST Law Manual – 21ST Edition 2025

Description

This book is a comprehensive compendium that provides complete, updated, amended, and annotated texts of all provisions of the GST Law. It is organised into eleven parts:

• Part 1 – GST Ready Reckoner
• Part 2 – GST Acts
• Part 3 – GST Rules
• Part 4 – Reverse Charge Mechanism
• Part 5 – Forms & Proformas
• Part 6 – State GST & Compensation Cess
• Part 7 – Circulars, Press Releases & Public Notices
• Part 8 – Case Laws Digest
• Part 9 – Notifications
• Part 10 – Appeals & Revision
• Part 11 – Index to Notifications

This book is helpful for tax practitioners, consultants, chartered accountants, auditors, business owners, managers, government officials, and policymakers, providing them with up-to-date information on GST.

The Present Publication is the 21^st Edition | 2025-26, updated until 10^th November 2024. It is authored by R.K. Jain and edited by CA. (Dr) Arpit Halida. The coverage of this book is as follows:

• GST Ready Reckoner
• GST Acts
  • CGST Act, 2017
  • CGST (Extension to Jammu and Kashmir) Act, 2017
  • IGST Act, 2017
  • IGST (Extension to Jammu and Kashmir) Act, 2017
  • UTGST Act, 2017
  • GST (Compensation to States) Act, 2017
  • Constitution (One Hundred and First Amendment) Act, 2016
  • Validating Provisions relating to Goods and Services Tax
• GST Rules
• Reverse Charge Mechanism for Goods & Services
• GST Forms
• State GST & Compensation Cess
• Circulars, Press Releases & Public Notices
  • Departmental Clarification, Flyers/Leaflets, Circulars, Public Notices & Press Releases on GST
• Case Laws Digest
• Notifications
  • Notifications issued under CGST/IGST/UTGST/SGST (including those issued by States)
• Appeals & Revisions
  • GST Appellate Tribunal – Notifications & Order
• Index to Notifications