GST Ready Reckoner by CA Pankaj Goel – 10th Edition April 2026

Description

The book goes beyond bare provisions by offering simplified explanations through a question-and-answer format, supported by pictorial representations and process flow charts to enhance conceptual understanding. It incorporates the latest judicial pronouncements and includes all relevant notifications and circulars up to 31-03-2026, ensuring that readers have access to the most current legal and procedural developments in GST.

The content spans the full scope of GST law and practice, including:
• Fundamental concepts and framework of GST
• Registration procedures and compliance requirements
• Levy and collection of tax under CGST, SGST, and IGST
• Input Tax Credit provisions and utilization
• Time and place of supply rules
• Valuation of taxable supply
• Filing of returns and documentation
• Assessment, audit, and inspection procedures
• Refunds, demands, and recovery mechanisms
• Appeals and revision provisions
• Offences, penalties, and prosecution
• Analysis of judicial decisions impacting GST interpretation
• Updated notifications, circulars, and amendments as per Finance Act, 2026

This edition is particularly suitable for:
• CA, CS, CMA, and other professional course students
• Tax practitioners and consultants seeking practical insights
• Legal professionals handling indirect tax matters
• Corporate finance and compliance officers
• Business owners and managers dealing with GST compliance

Whether used for academic preparation, professional reference, or day-to-day compliance, this updated GST Ready Reckoner provides a reliable, structured, and up-to-date resource aligned with the latest legal framework and practical requirements of GST in 2026.