GST Law & Practice – Pocket Edition

Description

GST Law & Practice [POCKET Edition]— designed not as a bare-act reprint but as a working reference in which every operative section of the CGST and IGST Acts is read together with the delegated legislation, administrative clarifications, and judicial precedent that give it meaning. Each section is immediately followed by the relevant rules, a gist of applicable notifications and circulars, and a curated digest of case law, so that the reader can move from statute to interpretation on the same page.

The coverage of the book is as follows:

• Division One — Central Goods and Services Tax Act 2017
  • The principal Division is a complete, section-wise treatment of the CGST Act 2017—Chapter I (Preliminary) through Chapter XXI (Miscellaneous)
  • The Division also provides, as continuous annexures:
    • Schedules I, II, and III to the CGST Act
    • Removal of Difficulties Orders — First through Tenth Orders of 2019, together with the 2020 and 2023 Orders, reproduced in full
    • Text of Provisions of Allied Acts referred to in the CGST Act—including relevant extracts from the Cantonments Act 2006; the Chartered Accountants Act 1949; the Cost and Works Accountants Act 1959; the Information Technology Act 2000; the Real Estate (Regulation and Development) Act 2016; the Customs Tariff Act 1975; the Constitution of India (Article 279A); and other allied statutes referred to in definitions and operative sections
    • Validation Provisions—a consolidated compilation
    • Subject Index—detailed index keyed to the CGST Act
• Division Two — Integrated Goods and Services Tax Act 2017
  • A complete, section-wise annotated treatment of the IGST Act 2017, covering the full place-of-supply regime (domestic and cross-border, including the special rules for online money gaming and online information services), zero-rated supplies, apportionment of tax, refund of IGST on exports, and validation provisions
  • The Division follows the same three-layer structure used in Division One, with a section-wise gist of circulars and case law, including post-2024 rulings such as the Delhi High Court’s judgment in Interglobe Aviation Ltd. on the constitutionality of additional duty on re-imported aircraft parts
• Division Three — Miscellaneous
  • Union Territory Goods and Services Tax Act 2017—annotated section-wise
  • Goods and Services Tax (Period of Levy and Collection of Cess) Rules 2022
  • National Anti-Profiteering Authority : Procedure and Methodology
  • Goods and Services Tax Appellate Tribunal (Procedure) Rules 2025—the new procedural code for institution of appeals, registry functions, cause lists, interlocutory applications, and hearings before the GSTAT Principal and State Benches, reproduced in full
  • Goods and Services Tax Settlement of Funds Rules 2026—notified by GSR 225(E), dated 30-3-2026, in supersession of the 2017 Rules (deemed effective from 1 April 2025), covering cross-utilisation reports, Form GST STL-1 series, apportionment of IGST, and settlement between Centre and States
  • List of CGST Forms—complete catalogue of every statutory form under the CGST Rules, organised by function (Registration, ITC, Enrolment, Returns, GST Practitioner, Payment of Tax, Refunds, Assessment, Audit, Advance Ruling, Appeals and Revision, Transitional Provisions, Inspection and Search, Demands and Recovery, Compounding, E-Way Bill)
• Reference Apparatus
  • List of Notifications—consolidated table of CGST and IGST notifications with description and page reference
  • List of Circulars & Clarifications—with subject description and precise page reference, running through Circular No. 254/11/2025-GST, dated 27-10-2025
  • Arrangement of Sections and Arrangement of Rules at the opening of each Division
  • Subject Index for both the CGST and IGST Divisions