R.K. Jain's GST Law Manual

R.K. Jain's GST Law Manual is a two-volume compendium that consolidates the legislative provisions, rules, notifications, circulars, press releases, departmental clarifications, and the latest case law relevant to GST. The book is designed to simplify complex GST concepts and ensure readers remain current with fast-evolving regulations.

This book is intended for the following audience:

• Tax Professionals & Consultants – Chartered accountants, company secretaries, cost accountants, and legal advisors dealing with GST matters
• Corporate & Business Entities – CFOs, finance managers, and compliance officers needing a ready reference for GST returns, transactions, and strategic tax planning
• Lawyers & Advocates – Practitioners representing clients in dispute resolution, appeals, and litigation related to GST
• Government Officials & Departments – Officers in Central and State tax departments for quick reference and clarity on procedures, notifications, and legal updates
• Academicians & Students – Professors, researchers, and students seeking an authoritative text for advanced learning or exam preparation

The Present Publication is the 22^nd Edition | 2025-26, updated until 1^st February 2025. It is authored by R.K. Jain and edited by CA. (Dr) Arpit Haldia. The coverage of this book is as follows:

• [Updated Statutory Provisions] Incorporates latest amendments to Central Goods and Services Tax (CGST), Integrated Goods and Services Tax (IGST), Union Territory Goods and Services Tax (UTGST) Acts, Compensation Cess provisions, and State GSTs
• [Commentary & Ready Reckoner] Offers a lucid Ready Reckoner in Volume 1, assisting professionals in quickly interpreting essential GST provisions and rules
• [Comprehensive Coverage of Rules & Notifications] Presents compiled and up-to-date Central and State notifications, circulars, press releases, and public notices in a user-friendly manner
• [Case Law Digest] Features an extensive Digest of landmark and recent rulings that guide practitioners in real-world litigation and compliance scenarios
• [Practical Tools & Proformas] Enlists relevant forms, proformas, and checklists essential for registration, return filing, appeals, refunds, and other compliance under GST
• [State GST Insights] Dedicates a part to State-level GST enactments, including compensation cess issues, thereby delivering a pan-India perspective on GST compliance

The coverage of the book is as follows:

• Volume 1
• Glossary of GST Terms – A user-friendly dictionary explaining all key GST-related concepts and abbreviations
• Part 1 | GST Ready Reckoner – Quick reference to GST rates, threshold limits, time of supply, input tax credit, and compliance requirements
• Part 2 | GST Acts:
• CGST Act, 2017
• IGST Act, 2017
• UTGST Act, 2017
• GST (Compensation to States) Act, 2017
• Constitution (101st Amendment) Act, 2016
• Validating Provisions
• Part 3 | GST Rules – Detailed rules governing registration, invoices, returns, refunds, valuation, and electronic waybills
• Part 4 | Reverse Charge Mechanism – Exhaustive list of goods and services covered and procedures for compliances
• Part 5 | Forms & Proformas – Repository of all essential GST forms and sample formats
• Volume 2
• Part 6 | State GST & Compensation Cess – Key provisions, State-wise variations, and compensation cess arrangements
• Part 7 | Circulars, Press Releases & Public Notices – Chronologically arranged clarifications and official communications, ensuring clarity on government interpretations
• Part 8 | Case Laws Digest – Summaries and analyses of Supreme Court, High Courts, and Appellate Authority rulings shaping GST jurisprudence
• Part 9 | Notifications – Comprehensive compilation of Central and State notifications affecting rates, exemptions, procedural guidelines, and more
• Part 10 | Appeals & Revision – Coverage of GST Appellate Tribunal notifications, orders, and procedures for filing and resolution of disputes
• Part 11 | Index to Notifications – Easy-to-use index facilitating quick look-up of relevant notifications and references

The structure of the book is as follows:

• User-centric Layout
• Each Part is systematically divided into chapters, sections, and sub-sections. Clear headings, practical examples, and footnotes guide readers seamlessly
• Cross-referencing
• Numerous cross-references link related provisions, rules, forms, and clarifications to provide a 360-degree view of the topic
• Logical Progression
• The Manual begins with fundamental concepts (Ready Reckoner, Acts) and moves progressively to advanced aspects (Rules, Notifications, Appeals, Case Laws)
• Handy Indexes & Tables
• Multiple indexes—statutory, topical, and analytical—assist readers in navigating quickly to the precise part of the text they require