Handbook on GST (Goods & Sevices Tax) | Useful for CA Inter, CS Executive, CMA Inter & Other Specialised Studies

Handbook on GST (Goods & Services Tax) by Raj K. Agrawal is a comprehensive and student-friendly guide to India's GST law, structured to build concepts progressively from the fundamentals of indirect taxation to the practical aspects of compliance. Now in its 11th Edition, the book reflects the current statutory framework and is aligned with the academic requirements of professional courses. It presents GST as an integrated subject, covering levy, supply, valuation, credit mechanism, registration, documentation, payment, and returns in a systematic manner.

Key Features:

• Concept-driven explanations to help readers clearly understand the legal and practical framework of GST
• Logical chapter sequencing that supports step-by-step learning from basics to advanced compliance topics
• Detailed coverage of core GST components such as supply, exemptions, place and time of supply, and valuation
• Practical insight into Input Tax Credit, registration procedures, invoicing, and record-keeping requirements
• Dedicated chapters on e-way bills, tax payment mechanisms, TDS/TCS, and return filing under GST
• Examination-oriented presentation suited to professional and specialised studies

This book is primarily intended for students of CA Inter, CS Executive, CMA Inter, and candidates pursuing other specialised studies in indirect taxation, as well as learners seeking a structured understanding of GST.

Chapter 1 - Concept of Indirect Taxes
Chapter 2 - Introduction to GST
Chapter 3 - Charge of GST
Chapter 4 - Concept of Supply
Chapter 5 - Exemptions from GST
Chapter 6 - Place of Supply
Chapter 7 - Time of Supply
Chapter 8 - Value of Supply
Chapter 9 - Input Tax Credit
Chapter 10 - Registration
Chapter 11 - Tax Invoice, Credit and Debit Notes
Chapter 12 - Accounts and Records
Chapter 13 - Electronic Way Bill
Chapter 14 - Payment of Tax
Chapter 15 - TDS & TCS
Chapter 16 - Returns