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GST Law & Procedure (In 3 Volumes) by Ashok Batra is a comprehensive and practice-oriented commentary that provides an in-depth understanding of India?s Goods and Services Tax framework, updated with the latest amendments introduced by the Finance Act, 2026. The 10th Edition is meticulously structured to guide readers through statutory provisions, procedural aspects, and interpretational nuances of GST law. Volume 1 lays a strong foundation by combining referential tools, detailed treatment of exemptions and rates, and core procedural concepts, making it a reliable resource for both conceptual clarity and practical application.
Key Features:
This book is ideally suited for tax professionals, chartered accountants, GST practitioners, and legal advisors who require a detailed and practical understanding of GST law and its procedural intricacies. It is equally valuable for corporate tax teams, finance professionals, and departmental officers engaged in GST compliance and litigation.
Volume 1
Division 1: Referencer
Referencer 1: Comprehensive Glossary of GST Terminology
Referencer 2: Lexicon of Legal Terms and Phrases
Referencer 3: Guiding Rules for the Construction and Application of Legislative Enactments
Referencer 4: List of Section-wise/Rule-wise Commentary in Different Chapters of this Book
Referencer 5: List of Section-wise Rules and Departmental Circulars, Instructions, Orders, etc.
Referencer 6: GST Portal
Referencer 7: List of Extended Due Dates for Various GST Returns
Referencer 8: Time-Barred Limits for Issuance of SCNs and Orders for Various Years
Referencer 9: Applicable Interest Rates in Various Scenarios
Referencer 10: An Overview of Summons issued u/s 70
Referencer 11: Comprehensive Listing of Penalties, Late Fees, and Fines in Various Scenarios
Referencer 12: Illustrative Cases of Waiver of Penalty, Late Fee, and Interest
Referencer 13: Prosecution & Penal Provisions of Sections 132 & 133
Referencer 14: Directory of GST Forms, Returns, and Applications
Referencer 15: Definitions of Various Types of Persons
Referencer 16: Definitions of Various Types of GST Supplies
Referencer 17: Model Templates for Tax Invoices and Related Documents
Referencer 18: Broad Classification of Goods under GST
Referencer 19: Broad Classification of Services under GST
Referencer 20: Topic-wise Circulars/Instructions/Guidelines
Referencer 21: Goods Liable to Reverse Charge under GST
Referencer 22: Services Liable to Reverse Charge under GST
Referencer 23: Services Subject to Tax by E-Commerce Operators (ECOs)
Referencer 24: GST Amnesty Scheme 2024 – Relief under Section 128A
Referencer 25: Procedure for Closure under Section 128A (u/s 73)
Referencer 26: Ineligible Taxpayers for GST Amnesty Scheme, 2024
Referencer 27: Key Deadlines for GST Amnesty Scheme, 2024
Referencer 28: FAQs on GST Amnesty Scheme, 2024
Referencer 29: GST State/UT Jurisdictional Codes
Referencer 30: Electronic Invoicing (E-Invoicing) under GST
Referencer 31: Common Provisions under CGST/IGST/UTGST Acts
Referencer 32: Relevant Articles of the Constitution of India
Referencer 33: Goods and Services Tax Council (GST Council)
Referencer 34: Goods and Services Tax Network (GSTN)
Referencer 35: Production of Additional Evidence — Rule 112
Referencer 36: Job Work under GST
Referencer 37: Works Contract Services under GST
Division 2: Exempted Goods and GST Rates on Goods
Part A: Exempted Goods under CGST, IGST and SGST Acts
Part B: Exempted Goods under IGST Act only
Part C: CGST Rates of Goods with HSN Codes
Part D: Exemption from Compensation Cess on Goods
Part E: Compensation Cess Rates on Specified Goods (w.e.f. 01.07.2017)
Division 3: Exempted Services and GST Rates on Services
Part A: Exempted Services under CGST, IGST and SGST Acts (w.e.f. 01.07.2017)
Part B: Exempted Services under IGST Act only (w.e.f. 01.07.2017)
Part C: CGST Rates of Services with Accounting Codes (w.e.f. 01.07.2017)
Part D: Scheme of Classification of Services
Part E: Compensation Cess Rates on Services (w.e.f. 01.07.2017)
Division 4: Practice and Procedure
Chapter 1: Introduction and Overview of GST including its Administration
Chapter 2: Concept of Supply including Intra-State & Inter-State Supply
Chapter 3: Place of Supply of Goods or Services or Both
Chapter 4: Zero-Rated Supply (including Exports) and Imports
Chapter 5: Levy of Tax
Chapter 6: Exemption from Tax
Chapter 7: Registration
Chapter 8: Electronic Commerce including TCS
Chapter 9: Valuation of Taxable Supply
Volume 2
Chapter 10: Input Tax Credit
Chapter 11: Classification of Goods and Services
Chapter 12: Time of Supply and Payment of Tax
Chapter 13: Reverse Charge under GST
Chapter 14: Tax Invoice, Credit and Debit Notes
Chapter 15: Returns
Chapter 16: Refunds
Chapter 17: Accounts and Other Records
Chapter 18: Offences, Penalties and Prosecution
Chapter 19: Transitional Provisions
Chapter 20: Assessment including Scrutiny
Chapter 21: Audit under GST
Chapter 22: Inspection, Search, Seizure and Arrest
Chapter 23: Inspection of Goods in Transit including E-Way Bills
Chapter 24: Demands and Recovery
Chapter 25: Appeals and Revision
Chapter 26: Advance Ruling
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