New GST Law & Tariff by Bimal Jain – Edition September 2025

Description

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 2A, GSTR 2B, 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.