{"product_id":"lmps-gst-ready-reckoner-book-by-adv-gaurav-gupta","title":"LMP's GST Ready Reckoner - Book By Adv. Gaurav Gupta","description":"\u003cp\u003e\u003cstrong\u003eLMP's GST Ready Reckoner - Book By Adv. Gaurav Gupta\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e2026\u003c\/p\u003e\n\u003cp\u003eThis Ready Reckoner is a practical and authoritative guide to the GST regime for professionals, taxpayers, administrators, and trade. Updated with all important changes up to the Finance Act, 2026, the book brings together a clear and concise version of important aspects of the law. It contains coverage on all issues including GST Tribunal law, procedure, and appellate charge, and place of supply etc. mechanism, up-to-date digest of exemptions, reverse charge and place of supply etc. For ease of daily use, the book compiles return due dates, limitation periods, compliance timelines, and key relief measures in a convenient reference format. It also offers topic-wise concise commentary on the principal areas of GST, including supply, input tax credit, refunds, demand and recovery, and related issues, with support from important judicial precedents on diverse substantive and procedural aspects.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eHighlights of the Book :\u003c\/strong\u003e\u003cbr\u003eImportant aspects of GST Appellate Tribunal – constitution, Jurisdiction, including GSTAT Procedure  Rules, 2025.\u003cbr\u003eCovering exemptions on all services, reverse charge mechanism, place of supply.\u003cbr\u003eReady-reference tables of return due dates, limitation periods, and compliance timelines across the GST statute.\u003cbr\u003eTopic-wise reckoner on important topics likes supply, ITC, refunds, with relevant circulars and case laws.\u003cbr\u003eCovering all major interpretative and procedural aspects on demand and recovery including show cause notice hearings, adjudication with relevant case laws.\u003cbr\u003eOver 800 judicial decisions from the Supreme Court, High Courts, Appellate Authorities.\u003cbr\u003e\u003cbr\u003e\u003cstrong\u003eImportant topics covered :\u003c\/strong\u003e\u003cbr\u003eTaxable Supply and Taxable person\u003cbr\u003eClassification of Supply \u003cbr\u003eComposition Scheme\u003cbr\u003eReverse Charge Mechanism\u003cbr\u003eInput Tax Credit and Input Service Distributor\u003cbr\u003ePlace of Supply\u003cbr\u003eTime of Supply\u003cbr\u003eValuation of Supply\u003cbr\u003eComposite Supply vs. Mixed Supply\u003cbr\u003eRefund of ITC\u003cbr\u003eE-Way Bill\u003cbr\u003eImport \u0026amp; Export\u003cbr\u003eExempt Supply and reversal of ITC\u003cbr\u003eReturn compliances including IMS, GSTR-2B etc.\u003cbr\u003eAnnual Return (GSTR-9 \u0026amp; 9C)\u003cbr\u003eScrutiny if return and Audit\u003cbr\u003eDemand and Recovery, SCN, Summons\u003cbr\u003eInspection, Search and seizure\u003c\/p\u003e","brand":"Legal Matrix Publications (LMP)","offers":[{"title":"Default Title","offer_id":60014942290001,"sku":null,"price":2250.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_1e5de610-8ce3-465f-8aeb-579dd10cdab6.jpg?v=1786340542","url":"https:\/\/buytestseries.in\/products\/lmps-gst-ready-reckoner-book-by-adv-gaurav-gupta","provider":"BuyTestSeries.in","version":"1.0","type":"link"}