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Home > 4th Edition, 2026 |
Bharat?s GST Law Simplified is a comprehensive and professionally structured reference book designed for chartered accountants, tax consultants, advocates, GST practitioners, finance professionals, commerce students, and competitive examination aspirants. The book provides systematic coverage of GST law and administration along with detailed explanation of GST provisions relating to registration, levy of tax, valuation, input tax credit, returns, refunds, audit, inspections, appeals, exports, reverse charge mechanism, anti-profiteering provisions, and tax recovery procedures. Updated with circulars and case laws, the book offers practical understanding of GST compliance and procedural requirements applicable under Indian indirect taxation law. It also includes extensive annexures covering GST forms, GST rates on goods and services, exempted goods and services, cess rates, reverse charge liability, and section-wise index for easy legal reference and practical implementation. The simplified presentation makes the book highly useful for professional practice, compliance management, GST litigation support, return filing, departmental proceedings, and academic learning.
Key Features:
Target Audience:
This book is highly beneficial for chartered accountants, company secretaries, cost accountants, GST practitioners, advocates, tax consultants, finance professionals, commerce students, law students, judiciary aspirants, and candidates preparing for professional taxation examinations. It is also useful for corporate tax departments, business owners, compliance officers, auditors, academicians, indirect tax litigators, GST consultants, and professionals involved in GST registration, return filing, tax planning, departmental proceedings, audits, appeals, refunds, and compliance management. The practical and simplified presentation makes the book suitable for both beginners and experienced professionals seeking detailed understanding of GST law and procedures in India.
Chapter 1 GST Law and Administration
Chapter 2 Activities Liable to GST
Chapter 3 Time and place of Supply
Chapter 4 Levy of Tax
Chapter 5 Registration
Chapter 6 Rates and Classification
Chapter 7 Valuation
Chapter 8 Documents and Records
Chapter 9 Input Tax Credit
Chapter 10 Job Work
Chapter 11 Return and Tax Payment
Chapter 12 Refund
Chapter 13 Determination of Tax Liability and Recovery by the Department
Chapter 14 Audit
Chapter 15 Inspection, Search, Seizure and Arrest
Chapter 16 Liability to Pay in Certain Cases
Chapter 17 Punishment for Offences
Chapter 18 Appeals and Revision
Chapter 19 Advance Ruling and Anti Profiteering
Chapter 20 Export of Goods and Services
Chapter 21 Other Provisions
Annexure A Definitions
Annexure B Updated List of Circulars issued under CGST, IGST and Compensation Cess
Annexure C Forms under GST
Annexure D Liability on Reverse Charge basis and of
e-Commerce Operators
Annexure E GST Rates on Goods
Annexure F GST Rates on Services
Annexure G Cess Rates
Annexure H Exempted Goods
Annexure I Exempted Services
Annexure J Other Exemptions
Annexure K Sectionwise Index
SUBJECT INDEX
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