GST Made Easy - Answer to all Your Queries on GST by Arpit Haldia

GST Made Easy – Answer to all Your Queries on GST is a comprehensive guide. It simplifies the complexities of GST through a clear question-and-answer format. It has been updated to incorporate the latest amendments by the Finance Act 2025. From basic concepts to nuanced topics like reverse charge, input tax credit, e-way bill, assessments, and refunds, this book aims to simplify compliance requirements and provide practical insights for day-to-day operations under the GST regime.

This book is intended for the following audience:

• Tax Professionals & Consultants – Chartered Accountants, Cost Accountants, Company Secretaries, and GST Practitioners who need a handy reference for complex GST questions
• Business Owners & Entrepreneurs – MSMEs, startups, and larger businesses looking for clarity on GST registration, returns, and day-to-day compliance
• Corporate Finance & Accounts Teams – Finance managers, accountants, and tax departments needing up-to-date knowledge of GST procedures, provisions, and best practices
• Academicians & Students – Useful for those pursuing CA, CS, CMA, law, or commerce studies and looking to strengthen their grasp on GST fundamentals and advanced topics
• Government Officials & Department Trainees – Offers quick reference for officers involved in GST administration or training

The Present Publication is the 14^th Edition | 2025, amended by the Finance Act 2025. This book is authored by CA. (Dr) Arpit Haldia and incorporates the following noteworthy features:

• [Q&A Style Explanation] The book is presented in a practical, question-and-answer format. Practical questions covering various GST scenarios ensure clarity for readers
• [Latest Amendments Incorporated] Includes updates from the Finance Act 2025 and other critical notifications/circulars issued by the government
• [User-friendly Language] Written in an accessible style, avoiding legal jargon where possible and supplementing complex concepts with diagrams, tables, and examples
• [Covers All Key Procedures] From registration, returns, and payment of taxes to input tax credit, assessments, and refunds – every procedural aspect is thoroughly discussed
• [Practical Insights & Case Studies] Interprets GST provisions through examples, judicial rulings, and frequently asked questions to guide compliance
• [Comprehensive Range of Topics] Extends beyond basics to advanced matters like e-Way Bills, Reverse Charge Mechanism, Composition Levy, Demand & Recovery, etc.
• [Practical Focus] Perfect for day-to-day reference—whether it's addressing a quick compliance question, verifying a procedure, or understanding a specific amendment's implication

The coverage of the book is as follows:

• Introduction & Overview
• Lays out the fundamental concepts of GST, including the dual levy structure (CGST & SGST/UTGST) and the concept of IGST for inter-state transactions
• Person Liable to Pay Tax in GST
• Explains who must register, mandatory registration thresholds, and the nuances of forward charge vs. reverse charge
• Registration
• Step-by-step guidance on obtaining and amending GST registration, including rules for voluntary registration, special category states, casual taxable persons, and non-resident taxpayers
• Concept of Supply
• Detailed coverage of what constitutes 'supply' (including 'composite' and 'mixed' supply), valuation rules, and examples of supplies without consideration (Schedule I)
• Time & Place of Supply
• Rules for pinpointing when (time of supply) and where (place of supply) GST becomes payable, highlighting differences between goods and services
• Value of Supply
• Methods to determine taxable value, covering inclusions, exclusions, and transaction value rules
• Input Tax Credit
• In-depth discussion on eligibility, conditions, restrictions, and distribution mechanisms (ISD provisions)
• Tax Payments & Returns
• Explains GSTR forms, payment timelines, and the composition levy scheme, along with compliance steps and due dates
• Assessment & Refunds
• Outlines self-assessment, provisional assessment, scrutiny, demand, recovery, and the entire refund process
• Accounts & Records | E-Way Bill | Advance Ruling
• Emphasises record-keeping, movement of goods compliance, and avenues for clarification from tax authorities
• Special Provisions
• Explores areas like composition schemes for services, penalty provisions, interest waivers, input service distribution, etc.

The structure of the book is as follows:

• Logical Chapter Segregation – Each chapter addresses a pivotal GST concept—from fundamentals like 'Introduction to GST' to specialised areas (Assessment, Refund, E-Way Bill, etc.)
• Question-Answer Format – Every chapter is subdivided into queries commonly raised by practitioners, followed by succinct answers and relevant examples
• Practical Illustrations & Tables – The text is peppered with flowcharts, tables, diagrams, and case-based scenarios to promote easy comprehension
• References to Relevant Provisions & Notifications – Each topic cross-refers to the relevant sections of the CGST, SGST/UTGST, IGST Acts, and GST Rules, as well as circulars and notifications
• Updated Case Law & Examples – Judicial rulings and advance rulings are regularly cited, illustrating the practical application of GST provisions
• Comprehensive Index & Contents – A fully detailed table of contents and index helps readers locate topics quickly