{"product_id":"commercials-systematic-approach-to-gst-for-ca-inter-cma-inter-cs-executive-by-dr-girish-ahuja-dr-ravi-gupta","title":"Commercial's Systematic Approach to GST for CA Inter \/ CMA Inter \/ CS Executive By Dr. Girish Ahuja, Dr. Ravi Gupta","description":"\u003cp\u003e\u003cstrong\u003eCommercial's Systematic Approach to GST for CA Inter \/ CMA Inter \/ CS Executive By Dr. Girish Ahuja, Dr. Ravi Gupta\u003c\/strong\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003eThis edition of Commercial’s Systematic Approach to GST, updated for Assessment Year 2026–2027 and published as the \u003cstrong\u003e51st Edition (January 2026)\u003c\/strong\u003e, serves as a comprehensive and authoritative guide for students preparing for professional examinations such as \u003cstrong\u003eCA Inter, CMA Inter, CS Executive\u003c\/strong\u003e, and other specialized commerce and taxation studies. Authored by \u003cstrong\u003eCA (Dr.) Girish Ahuja and Dr. Ravi Gupta\u003c\/strong\u003e, the book provides a structured and systematic presentation of the Goods and Services Tax framework in India, designed to help students clearly understand both the conceptual foundations and practical application of GST law.\u003c\/p\u003e\n\u003cp\u003eThe book presents GST in a logical and exam-oriented format, ensuring that readers develop a strong grasp of statutory provisions, procedural requirements, and problem-solving techniques relevant to professional examinations scheduled for \u003cstrong\u003eMay 2026, September 2026, and January 2027\u003c\/strong\u003e. The content has been carefully updated to reflect the latest amendments, notifications, and developments in GST law, ensuring alignment with current legislative and regulatory practices.\u003c\/p\u003e\n\u003cp\u003eThe coverage spans the complete scope of the Goods and Services Tax regime, including:\u003c\/p\u003e\n\u003cp\u003e• Introduction to GST and Constitutional Framework\u003cbr\u003e• Supply under GST – Meaning, Scope, and Classification\u003cbr\u003e• Levy and Collection of GST\u003cbr\u003e• Composition Scheme and Reverse Charge Mechanism\u003cbr\u003e• Time of Supply and Value of Supply\u003cbr\u003e• Input Tax Credit – Eligibility, Conditions, and Restrictions\u003cbr\u003e• Registration Procedures and Compliance Requirements\u003cbr\u003e• Tax Invoice, Credit Notes, Debit Notes, and Documentation\u003cbr\u003e• Accounts and Record Maintenance under GST\u003cbr\u003e• Payment of Tax, Electronic Ledgers, and Refund Mechanisms\u003cbr\u003e• Returns Filing and GST Compliance Procedures\u003cbr\u003e• Assessment, Audit, Inspection, Search, and Seizure Provisions\u003cbr\u003e• Demand, Recovery, Appeals, and Adjudication\u003cbr\u003e• Offences, Penalties, and Prosecution under GST\u003cbr\u003e• Integrated GST and Inter-State Supply Rules\u003cbr\u003e• Practical illustrations and examination-oriented problem solving\u003c\/p\u003e\n\u003cp\u003eThis edition is particularly suitable for:\u003c\/p\u003e\n\u003cp\u003e• \u003cstrong\u003eCA Inter, CMA Inter, and CS Executive students\u003c\/strong\u003e preparing for GST papers in professional examinations\u003cbr\u003e• \u003cstrong\u003eCommerce and taxation students\u003c\/strong\u003e seeking a systematic understanding of GST law\u003cbr\u003e• \u003cstrong\u003eChartered accountants, tax practitioners, and consultants\u003c\/strong\u003e requiring a practical reference for GST provisions\u003cbr\u003e• \u003cstrong\u003eAcademicians and trainers\u003c\/strong\u003e involved in professional commerce and taxation education\u003cbr\u003e• \u003cstrong\u003eProfessionals and compliance officers\u003c\/strong\u003e dealing with GST implementation and regulatory obligations\u003c\/p\u003e\n\u003cp\u003eWith its clear structure, updated legal framework, and examination-focused presentation, this edition of Commercial’s Systematic Approach to GST serves as a reliable and practical resource for mastering the Goods and Services Tax system for both academic preparation and professional application.\u003c\/p\u003e","brand":"Commercial Law Publication","offers":[{"title":"Default Title","offer_id":59173755224145,"sku":null,"price":493.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/CAInter-GST.png?v=1772860115","url":"https:\/\/buytestseries.in\/products\/commercials-systematic-approach-to-gst-for-ca-inter-cma-inter-cs-executive-by-dr-girish-ahuja-dr-ravi-gupta","provider":"BuyTestSeries.in","version":"1.0","type":"link"}