R.K. Jain's GST Law Manual

R.K. Jain's GST Law Manual is a comprehensive and authoritative reference that consolidates the statutory provisions, procedural rules, departmental clarifications, notifications, and judicial interpretations governing Goods and Services Tax (GST) in India. Trusted by practitioners and businesses for its accuracy and completeness, this two-volume set comprehensively captures every facet of GST—from registration, levy, and time of supply to invoicing, input tax credit, compliance, litigation, and appellate mechanisms.

The Manual also serves as a ready reckoner, enabling professionals to access relevant GST law at a glance. This Edition reflects the most recent amendments, circulars, and case law developments, ensuring readers stay aligned with current practice and compliance requirements.

This book is intended for the following audience:

• Indirect Tax Practitioners & Consultants advising on GST classification, exemptions, credit, and litigation
• CFOs, Tax Heads, and In-house GST Teams managing compliance, ITC reconciliation, pricing, and dispute management
• Accountants, CAs, CMAs, and CS Professionals involved in audits, returns, and representations
• Lawyers & Counsels requiring statutory provisions, departmental guidance, and case law in one source
• Business Entities & Trade Associations seeking clarity on liability, reverse charge, incentives, and exemptions
• Academicians & Students as an authentic statutory and procedural reference for advanced learning

The Present Publication is the 24^th Edition | 2025-26, incorporating notifications issued on 17-09-2025. This book is edited by Centax's Editorial Board with the following noteworthy features:

• [Up‑to‑date Compendium] Central and State GST enactments, validated and current to 17-09-2025
• [Ready Reckoner] High‑yield summaries and tables for on‑the‑spot answers before you dive into the bare text
• [Complete Primary Law] CGST, IGST, UTGST, GST (Compensation to States) Act, and the Constitution (101st Amendment) Act, plus Validating Provisions
• [Procedural Depth] GST Rules & Forms, Reverse Charge Mechanism (goods & services), e‑way bill, invoicing (credit/debit notes), time of supply, ITC, payments, composition, demand & recovery, discounts & incentives
• [State Coverage] SGST & Compensation Cess for States, with a consolidated treatment of State notifications
• [Authoritative Guidance] Departmental clarifications, flyers/leaflets, circulars, public notices & press releases gathered in one place
• [Litigation Support] Case Laws Digest curated for quick principle‑finding and citation
• [Tribunal & Appellate Layer] GST Appellate Tribunal—notifications & order extracted for ready reference
• [Research‑friendly Indexing] A dedicated Index to Notifications plus a Glossary of GST Terms to normalise terminology across sources

The coverage of the book is as follows:

• Acts
• CGST Act, 2017; IGST Act, 2017; UTGST Act, 2017; GST (Compensation to States) Act, 2017; Constitution (101st Amendment) Act, 2016; and Validating Provisions relating to GST
• Extensions
• CGST (Extension to Jammu & Kashmir) Act, 2017 and IGST (Extension to J&K) Act, 2017
• Rules & Forms
• Comprehensive Rules under GST with corresponding GST Forms & Proformas
• Operational Topics
• Person liable to pay tax (including Reverse Charge Mechanism)
• Registration (regular, composition, casual, non‑resident)
• Time of Supply of goods/services
• Invoice, Credit Note & Debit Note requirements
• Input Tax Credit (ITC), ISD, and inverted duty structure nuances
• Payment of taxes, ledgers, and offsets
• Composition levy
• E‑way bill compliance
• Discounts & incentives—treatment and anti‑profiteering context
• Demand & recovery, adjudication, penalties, confiscation, provisional attachment
• Appeals & revision, including GSTAT notifications & order
• Official Guidance
• Collated Circulars, Press Releases, Public Notices, Flyers/Leaflets
• Notifications
• CGST/IGST/UTGST/SGST notifications, including those issued by States, indexed and current to 17‑09‑2025
• Case Laws
• A practical Case Laws Digest for compliance and litigation strategy.
• Foundational Aids
• Glossary of GST Terms (actionable claim to zero‑rated supply), harmonising cross‑statute usage

The structure of the book is as follows:

• Volume 1 – Acts, Rules & Forms with Ready Reckoner
• Glossary of GST Terms
• Part 1 – GST Ready Reckoner
• Part 2 – GST Acts:
• CGST Act, 2017
• CGST (Extension to Jammu & Kashmir) Act, 2017
• IGST Act, 2017
• IGST (Extension to Jammu & Kashmir) Act, 2017
• UTGST Act, 2017
• GST (Compensation to States) Act, 2017
• Constitution (One Hundred and First Amendment) Act, 2016
• Validating Provisions relating to GST
• Part 3 – GST Rules
• Part 4 – Reverse Charge Mechanism for Goods & Services
• Part 5 – GST Forms & Proformas
• Volume 2 – SGST, Circulars, Notifications & Case Laws Digest
• Part 6 – State GST & Compensation Cess (States)
• Part 7 – Departmental Clarifications, Flyers/Leaflets, Circulars, Public Notices & Press Releases
• Part 8 – Case Laws Digest
• Part 9 – Notifications under CGST/IGST/UTGST/SGST (incl. State notifications)
• Part 10 – Appeals & Revision: GST Appellate Tribunal — Notifications & Order
• Part 11 – Index to Notifications (List for quick retrieval)