Compendium on GST By Vivek Jalan and S.K. Panda (Set of 2 Vols.) – 1st Edition 2026

In this commentary, an attempt has been made to explain the intricacies of the Law, section-wise and by means of illustrations and examples. In the commentary, we have also made an earnest attempt to provide our views and Opinions which we have provided to multifarious Industries during the last eight years and which have been accepted by the Government and Trade Bodies. The salient features of this Publication consist of the following –

The CGST Act 2017 & The IGST Act 2017 (Amended Upto November 2025)

1. Master Referencer – This Section provides a Tabular compilation of the related Section. Rules. Notifications, Circulars, Orders. rulings and Court Judgements.
2. Latest Updated Commentary
3. Section – wise Compendium
4. Comprehensive Coverage of Advance Rulings passed till date and High Court & Supreme Court Decisions till date
5. Illustrations

Important Latest Developments also covered in this book include –

1. A Complete understanding of GSTAT Rules; the nuances of Drafting appeals before GSTAT and Filing of Appeal on the GSTAT Portal
2. A Comprehensive Coverage on GST 2.0 Rate Changes.
3. 3, A Comprehensive Coverage on the 1902 decisions taken by the 56th GST Council Meeting including ommittion of Section 13(8)(b) of IGST Act on Intermediaries, Changes in the GST Credit Notes Space by amendment of Section 15. Etc
4. New Quick 3 Day GST Registrations and all corresponding changes and impacts.
5. New Developments in Invoice Management System (IMS) including keeping Credit Notes Pending for one month, BoE reflection on IMS, etc.
6. Our view of on the Fate of Section 17(5)(d) of CGST Act, apropos change from 1st October 2025 of the phase ‘plant or machinery’ to plant and machinery ‘ by Notification of Finance Act 2025 and whether the Supreme Court Judgement in Safari Retreats to the extent of Own Account’ still holds. Our view on other new landmark judgements of The Apex Court and High Courts.
7. Implication of Notification of Finance Act 2025 from 1st October 2025.

Volume 1  – GST Rate 2.0

Part A  – THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

• Preliminary
• Administration
• Levy and Collection of tax
• Time and Value of Supply
• Input Tax Credit
• Registration
• Tax Invoice, Credit and Debit Notes
• Accounts and Records
• Returns
• Payment of Tax

Volume 2

• Assessment
• Audit
• Inspection, Search, Seizure and Arrest
• Demands and Recovery
• Liability to Pay in Certain Cases
• Advance Ruling
• Appeals and Revision
• Offences and Penalties
• Transitional Provisions
• Miscellaneous

Part B – INTEGRATED GOODS AND SERVICES TAX ACT, 2017

• Preliminary
• Administration
• Levy and Collection of Tax
• Determination of Nature of Supply
• Place of Supply of Goods or Services or Both
• Refund of Integrated Tax to International Tourist
• Zero Rated Supply
• Apportionment of Tax and Settlement of Funds
• Miscellaneous