GST Manual with GST Law Guide & Digest of Landmark Rulings by Taxmann’s Editorial Board – 25th Edition October 2025

Description

GST Manual with GST Law Guide & Digest of Landmark Rulings is a two-volume, practice-ready reference that unifies the law, procedure, case law, and departmental guidance in one place. Volume 1 provides a comprehensive, annotated Law Guide, along with the full statutory text of the CGST/IGST/UTGST/Compensation Cess Acts, and a consolidated set of Rules & Forms, including actionable checklists. Volume 2 compiles the complete ecosystem material, including Notifications (with rate notifications), Circulars & Clarifications, CBIC’s FAQs, and a Digest of Landmark Rulings, with dual keys (section-wise and alphabetical) for quick retrieval. This Edition captures all significant changes, including the latest GSTAT (Procedure) Rules 2025, GSTAT Appointment Rules 2023, GSTAT Recruitment Rules 2024, UTGST (Ladakh) Rules 2024, and other consequential updates.

This book is intended for the following audience:

• Indirect Tax Practitioners & Consultants seeking a single-source reference for advisory, compliance, audits, and litigation
• CFOs, Tax Heads & In-house GST Teams managing pricing, contracts, credit optimisation, and dispute resolution
• Chartered Accountants, Cost Accountants & Company Secretaries handling returns, assessments, appeals, and refunds
• Advocates & Counsel requiring authoritative texts with precise annotations and a curated digest of judgments
• Departmental Officers & Policy Professionals needing consolidated statutory material, allied references, and clarificatory guidance

The Present Publication is the 25^th Edition | October 2025, covering Notifications issued upto 17-09-2025. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:

• [Section-wise Annotations] Under each section of the CGST/IGST/UTGST/Compensation Cess Acts, the Manual maps relevant Rules & Forms, applicable Notifications, dates of enforcement, and allied laws referenced in the provision
• [Action-oriented Compliance] GST Forms with ‘Action Points’ provide step-by-step guidance for preparation, filing, and procedural safeguards
• [Complete Rules Compendium] Consolidated CGST, IGST, UTGST & Compensation Cess Rules, including GSTAT (Procedure) Rules 2025, Appointment/Recruitment Rules, Settlement of Funds Rules 2017, and UTGST Rules (including Ladakh 2024)
• [Case Law at a Glance] Digest of Landmark Rulings with Section Key (linking issues to statutory provisions) and Alphabetical Key for fast lookup
• [Departmental Viewpoint] CBIC’s FAQs, Circulars & Clarifications, and complete Notifications (including rate notifications) to align practice with departmental expectations
• [Constitutional Framework] Background and key provisions from the Constitution, including the 101^st Constitutional Amendment Act
• [User-friendly Indexing] Subject-wise and alphabetical keys for quick reference to rulings, notifications, and circulars.

The Manual spans across statutory law, procedural rules, departmental clarifications, and judicial interpretations:

• Volume 1 – GST Law Guide & Statutory Framework
  • A detailed GST Law Guide, covering taxable event, value of supply, input tax credit, place & time of supply, exemptions, reverse charge, e-way bill, invoicing, refunds, returns, assessments, appeals, offences, penalties, prosecution, e-commerce, and constitutional background of GST
  • Annotated text of the CGST Act, IGST Act, UTGST Act, and Compensation to States Act with removal of difficulties orders, validation provisions, and enforcement notifications
  • Complete CGST Rules, IGST Rules, UTGST Rules, Compensation Cess Rules, tribunal-related rules, and GST forms with action points
• Volume 2 – Notifications, Case Laws, & Departmental Clarifications
  • Exhaustive Notifications under CGST, IGST, UTGST, and Compensation Cess Acts, including rate notifications
  • Digest of Landmark Rulings – Section-wise and alphabetical keys for important decisions of the Supreme Court and High Courts
  • Circulars & Clarifications – CBIC’s interpretative circulars consolidated with cross-references
  • CBIC FAQs – Practical clarifications for common GST issues
  • Constitutional Provisions – Text of the 101^st Amendment and relevant provisions of the Constitution of India

The book is structured into two self-contained volumes:

• Volume 1 | GST Law Guide & Core Statutes
  • Division 1 – GST Law Guide (Conceptual & Practical)
  • Divisions 2–5 – Text & annotations of CGST, IGST, UTGST, and Compensation to States Acts
  • Division 6 – Rules & Forms (Central, State, UT, Tribunal-related)
  • Division 7 – Selected Notifications
  • Divisions 8–11 – Digest of Landmark Rulings, FAQs, Circulars, and Constitutional Provisions
• Volume 2 | Notifications, Rulings & Departmental Clarifications
  • Division 7 – Comprehensive Notifications (CGST, IGST, UTGST, Compensation Cess & Rates)
  • Division 8 – Digest of Landmark Rulings (Alphabetical & Section-wise Keys)
  • Division 9 – CBIC’s FAQs
  • Division 10 – Circulars & Clarifications
  • Division 11 – Constitutional Provisions
• This structure allows the reader to seamlessly move from concepts → statutory provisions → rules → notifications → judicial interpretations → departmental clarifications