GST Law Simplified by P K Goel, Kishori Lal and Pawan Kumar Rastogi – 4th Edition 2026

Description

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
e-Commerce Operators

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