Taxmann’s GST How to Meet Your Obligations by S.S. Gupta – 2022 Edn(in 3 Vols)

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Taxmann’s GST How to Meet Your Obligations (Set of 3 Volumes) by S.S. Gupta – 13th Edition August 2022.

Taxmann’s GST How to Meet Your Obligations (Set of 3 Volumes) by S.S. Gupta – 13th Edition August 2022.


This book is Taxmann’s bestselling flagship commentary explaining every concept of GST lucidly. The noteworthy features of this book are as follows:

  • [Exhaustive GST Commentary] The various provisions contained in different statutes are discussed in sixty chapters
  • [Interlinking all Statutory Contents] Provides the scope of provisions of sections, rules, etc.
  • [Case Laws] Supported by judgements or orders of various Tribunals, High Courts and the Supreme Court.
  • [Illustrations/Examples]The provisions are also explained in different places by way of giving examples
  • [Simple & Lucid Language] The thirst of the book is to explain the provisions in layman’s language so that it is understood very easily

This book is read by all businessmen & employees and regularly used by the departmental officers & courts.

This book is divided into three volumes with the following coverage:

  • Volumes 1 & 2 covers a 3,500+ page commentary on GST
  • Volume 3 covers the statutory portion of GST

The Present Publication is the 13th Edition, amended up to 3rd August 2022. This book is authored by S.S. Gupta & is divided into seven divisions, namely:

  • Basic Concepts
  • Exemption & Other Levies
  • Export & Import of Goods and Services
  • Procedures
  • Input Tax Credit
  • Appeals
  • Acts/Rules/Notifications/Circulars & Clarifications

The detailed contents of the book are as follows:

  • Division One – Basic Concepts
    • Introduction & Basic Concepts
    • Constitutional Amendment
    • Transitional Provisions
    • Meaning & Scope of Supply and Levy of GST
    • Definition & Principle of Classification
    • Residential or Commercial Apartments – New Scheme
    • Non-Taxable Supplies
    • Payment under Reverse Charge
    • Time of Supply & Change in Rate of Tax
    • Place of Supply
    • Value of Supply
    • Job Work, Scrap & Waste Generated at Job-Worker
    • Electronic Commerce Operator & Collection of Tax at Source
    • Tax Deducted at Source
  • Division Two – Exemption & Other Levies
    • Exemptions
    • Union Territory Goods & Services Tax
    • GST (Compensation to States) Act
    • Cess
    • Composition levy
  • Division Three – Export & Import of Goods and Services
    • Export of Goods, Services and Export Incentives
    • Deemed Exports, including EOU, STP
    • Special Economic Zone
    • Import of Goods & Services
    • Administration & Registration
  • Division Four – Procedures
    • Taxable Person, Tax Invoice, Credit & Debit Notes & E-Way Bill
    • Payment of Tax and Interest – Computation of Tax Liability
    • Returns
    • Assessment
    • Demand, Recovery and Adjudication
    • Refund of Taxes
    • Audit of Assesse’s Accounts
    • Penalties, Confiscation & Fine
    • Arrest, Prosecution and Compounding
    • Advance Ruling
    • Inspection, Search & Seizure
    • Liability to Pay in Certain Cases
    • Goods and Services Tax Practitioners Scheme & Provisional Attachment
    • Anti-Profiteering Measure
    • Residual Matters
  • Division Five – Input Tax Credit
    • Introduction to Input Tax Credit
    • Input
    • Input Service
    • Capital goods
    • Utilization of Input Tax Credit
    • Conditions, Time Limit and Documents for Availment of Credit
    • Common Inputs and Input Services for Exempted and Taxable Supplies
    • Removal of Input, Capital Goods and Waste, including for Job-Work
    • Procedures and Records for Input Tax Credit
    • Input Service Distributor
    • Matching of Credit and Black Listing of Dealer
    • Recovery of Input Tax Credit
    • Miscellaneous Provisions
  • Division Six – Appeals
    • Appeal – General Provisions
    • Time Limit for Filing Appeal and Condonation of Delay
    • Pre-deposit of Duty for Entertaining Appeal
    • Departmental Appeal & Power of Revisional Authority
    • Appeal to Appellate Authority
    • Appeal before Goods & Services Tax Appellate Tribunal
    • Order of Appellate Tribunal
    • Procedure before Appellate Tribunal
    • Powers and Limitations of Appellate Tribunal
    • Appeal before High Court
    • Appeal before Supreme Court
  • Division Seven – Acts/Rules/Notifications/Circulars & Clarifications
    • Central Goods and Services Tax Act 2017
    • Integrated Goods and Services Tax Act 2017
    • Union Territory Goods and Services Tax Act 2017
    • Goods and Services Tax (Compensation to States) Act 2017
    • Central Goods and Services Tax Rules 2017
    • Integrated Goods and Services Tax Rules 2017
    • Goods and Services Tax Compensation Cess Rules 2017
    • Goods and Services Tax (Period of Levy and Collection of Cess) Rules 2022
    • UTGST (Andaman and Nicobar Islands) Rules 2017
    • UTGST (Chandigarh) Rules 2017
    • UTGST (Dadra and Nagar Haveli) Rules 2017
    • UTGST (Daman and Diu) Rules 2017
    • UTGST (Lakshadweep) Rules 2017
    • Notifications
    • Circulars & Clarifications
    • List of Prescribed Forms
    • List of Notifications
    • List of Circulars & Clarifications


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