Description

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