This book serves as a comprehensive and user-friendly ready reckoner on Goods and Services Tax (GST), incorporating the latest amendments proposed by the Finance Bill, 2026. Designed as a practical reference tool, it presents GST provisions, compliance requirements, rates, exemptions, and judicial developments in a clear tabular and explanatory format. The publication enables quick understanding and accurate application of GST law for day-to-day professional use.
Key Features
- Wide-ranging GST reference covering law, procedures, and compliance
- Updated GST compliance calendar for the financial period 2026–2027
- Simplified explanations supported by lucid commentary
- Inclusion of relevant judicial pronouncements at appropriate places
- Clarification of statutory terms and legal maxims
- Updated GST rates and exemptions for goods and services
- Structured presentation using a unique tabular format for ease of use
This book functions as a dependable reference for professionals dealing with GST compliance, advisory, and interpretation. It supports practical decision-making by offering updated statutory information, timelines, and interpretative guidance in an accessible and time-saving format.