# Bharat's Goods & Services Tax - Book By Dr. Jyoti Rattan & CA Alok Krishan

**Bharat's Goods & Services Tax - Book By Dr. Jyoti Rattan & CA Alok Krishan**

**Edition :** 6th (2026)

Chapter 1       Tax Structure in India                                                           

Chapter 2       Defects in the pre-GST Indirect Tax Structure in India and a roadmap for introducing GST in India                                                                                

Chapter 3       Taxation under Indian Constitution: Federal Structure and Fiscal Distribution      

Chapter 4       Reasons, Aims & Objective and an Overview of the GST Law      

Chapter 5       Basic Concepts                                                                     

Chapter 6       GST Compensation Cess                                                      

Chapter 7       Administration                                                                      

Chapter 8       Supply                                                                                    

Chapter 9       Levy and Collection                                                             

Chapter 10     Time of Supply of Goods                                                     

Chapter 11     Value of Supply of Goods and Services                              

Chapter 12     Place of Supply of Goods or Services                                  

Chapter 13     Composition Scheme                                                            

Chapter 14     Input Tax Credit                                                                    

Chapter 15     Statements & Returns                                                           

Chapter 16     Registration                                                                           

Chapter 17     Document under GST: Tax Invoice, Credit and Debit Notes          

Chapter 18     Accounts and Records                                                           

Chapter 19     E-Ledgers and Payment of Tax                                            

Chapter 20     TDS/TCS                                                                              

Chapter 21     Refunds                                                                                 

Chapter 22     Assessment                                                                           

Chapter 23     Audit                                                                                      

Chapter 24     Appeals and Revision                                                           

Chapter 25     Inspection, Search, Seizure and Arrest                                 

Chapter 26     Demands and Recovery                                                         

Chapter 27     Liability to Pay in Certain Cases                                          

Chapter 28     GST and Limitation Act                                                       

Chapter 29     Offences and Penalties                                                         

Chapter 30     GST Council                                                                         

Chapter 31     E-Way Rules          

Chapter 32     Anti-Profiteering

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> Updated: 2026-10-29