Padhuka's GST Manual (A Comprehensive Book on GST Law) as amended by the Finance Act, 2025 by CA G. Sekar is a meticulously updated and exhaustive resource tailored for professionals, students, and practitioners seeking an in-depth understanding of India's Goods and Services Tax (GST) framework. This edition integrates all amendments introduced by the Finance Act, 2025, ensuring readers are well-versed with the latest legislative changes. The manual offers a section-wise analysis of the GST Act, accompanied by relevant rules, circulars, and notifications, providing a holistic view of the law. Its structured presentation, enriched with practical illustrations, flowcharts, and diagrams, facilitates easy comprehension and application of complex concepts.
Key Features:
- In-depth analysis of the Central Goods and Services Tax (CGST) Act, Integrated Goods and Services Tax (IGST) Act, Union Territory Goods and Services Tax (UTGST) Act, and the Compensation to States Act.
- Incorporates all changes introduced by the Finance Act, 2025, ensuring the content is current and relevant.
- Detailed commentary on each section of the GST Act, providing clarity on its application and implications.
- Seamless inclusion of related rules, circulars, and notifications under their respective provisions, offering a comprehensive legal perspective.
- Utilization of flowcharts, diagrams, and tables to simplify complex processes and enhance understanding.
- Quick access to applicable GST rates for goods and services, including exemptions and HSN codes.
- Simplified presentation of provisions to facilitate independent study and application.
This manual stands as an indispensable guide for anyone aiming to master the intricacies of GST law, equipped with the most recent updates and practical tools for effective application.