GST Law Manual | 2025-26 by R.K. Jain – 23rd Edition 2025

Description

R.K. Jain’s GST Law Manual is a comprehensive and up-to-date reference for professionals seeking a thorough understanding of India’s Goods and Services Tax (GST) framework. Revised to incorporate amendments introduced by the Finance Act 2025, this two-volume manual consolidates all the key statutory provisions, rules, circulars, forms, notifications, and judicial interpretations into a single, easily navigable resource. With special emphasis on practical application, it includes an extensive GST glossary, ready reckoner, case law digests, and a wealth of departmental clarifications—making it helpful for understanding and complying with GST.

This book is intended for the following audience:

• Professionals and Practitioners – Chartered accountants, company secretaries, cost accountants, and tax consultants who advise clients on GST matters
• Legal Community – Advocates and in-house counsel requiring authoritative references to statutes, notifications, and case law for litigation and advisory work
• Corporate and Business Owners – Senior management, finance teams, and business entrepreneurs looking for detailed guidance on GST compliance, returns, and related procedures
• Academics and Students – Universities, training institutes, and individuals wanting to study GST laws in depth

The Present Publication is the 23^rd Edition | 2025-26, amended by the Finance Act 2025. This book is edited by Centax’s Editorial Board with the following noteworthy features:

• [Comprehensive Coverage] Incorporates all relevant GST laws—Central GST (CGST), Integrated GST (IGST), Union Territory GST (UTGST), State GST, and Compensation Cess provisions—along with cross-references
• [Authoritative Commentary] Offers insights and practical interpretation of complex provisions through well-researched expert commentary
• [Up-to-date Amendments] Thoroughly updated to incorporate the latest statutory changes introduced via the Finance Act 2025, ensuring readers stay current on the evolving GST regime
• [User-friendly Structure] Divided into two volumes, each Part systematically devoted to Acts, Rules, Forms, Notifications, Circulars, etc.
• [Extensive Case Law Digest] Presents significant decisions and precedents from various courts and tribunals to illustrate the interpretation of GST
• [Practical Tools and Forms] Provides templates, forms, and proformas for returns, registrations, appeals, and other compliance requirements
• [Reverse Charge Mechanism (RCM) & Ready Reckoner] Special focus on intricate concepts like RCM with a detailed breakdown of goods and services falling under reverse charge, plus a handy GST Ready Reckoner for quick references
• [Glossary of GST Terms] An exhaustive, alphabetical glossary simplifies over 100 GST-related terms and abbreviations, promoting clarity on technical jargon

The coverage of the book is as follows:

• Volume 1
  • Glossary of GST Terms – A user-friendly glossary explaining essential GST vocabulary
  • Part 1 | GST Ready Reckoner – Quick reference tables and guides summarising tax rates, compliance timelines, and procedural checkpoints
  • Part 2 | GST Acts
    • CGST Act 2017, along with amendments and extension to Jammu & Kashmir
    • IGST Act 2017, with extension to Jammu & Kashmir
    • 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
  • Part 3 | GST Rules – Detailed rules under GST and their procedural aspects
  • Part 4 | Reverse Charge Mechanism – In-depth coverage of goods and services under RCM, including compliance obligations
  • Part 5 | Forms & Proformas Official GST forms covering registration, return filing, refund claims, appeals, etc.
• Volume 2
  • Part 6 | State GST & Compensation Cess – State-level legislation, compensation cess mechanisms, and updates for various states
  • Part 7 | Circulars, Press Releases & Public Notices – Official departmental communications, clarifications, and guiding instructions
  • Part 8 | Case Laws Digest – Comprehensive summaries and analyses of judicial rulings from courts and tribunals, arranged by topic
  • Part 9 | Notifications – All relevant Central and State notifications under CGST, IGST, UTGST, and SGST, arranged systematically
  • Part 10 | Appeals & Revision – Provisions and procedures related to the GST Appellate Tribunal, including pertinent notifications and orders
  • Part 11 | Index to Notifications – A ready reference list of all notifications for quick lookups

The structure of the book is as follows:

• Each Part is arranged to follow the logical flow from basic definitions to advanced topics
• Clear headings, subheadings, and paragraph numbering ensure quick navigation
• Cross-references in commentary and footnotes link related concepts across Acts, Rules, and Notifications
• Volume 1 focuses on foundational Acts, Rules, and compliance frameworks, while Volume 2 delves into in-depth references such as State-level variations, detailed circulars, case digests, and notifications