R.K. Jain's GST Law Manual

R.K. Jain's GST Law Manual is a comprehensive, practice-driven reference work that presents the entire GST legal and operational framework in a single, integrated two-volume set. The Manual is designed to enable its correct application, interpretation, and defence in professional practice. The publication consolidates primary legislation (Acts), delegated legislation (Rules), procedural infrastructure (Forms & Proformas), rate schedules, notifications, departmental instructions, advance rulings, and judicial precedents into a logically layered and highly navigable system. It is built to support the complete GST workflow—from transaction structuring and compliance execution to audit response, adjudication, and appellate proceedings. A defining editorial strength of this edition is its Budget 2026–first architecture. Volume 1 opens with Finance Bill, 2026 (relevant extracts), Notes on Clauses, the Explanatory Memorandum, and the TRU letter dated 1-2-2026, followed by contemporaneous rule and notification changes, including the Health Security se National Security Cess (First Amendment) Rules 2026. This ensures that users first understand what has changed and why, before working with the consolidated statutory and procedural framework.

This Manual is specifically designed for stakeholders who require speed, certainty, and defensibility in GST matters:

• Chartered Accountants, Cost Accountants, Company Secretaries, and GST Consultants engaged in returns, audits, classification, valuation, ITC, refunds, and departmental correspondence
• Advocates and Litigation Professionals handling show-cause notices, adjudication, appeals, and writ proceedings
• Corporate and In-house Indirect Tax Teams managing multi-State GST registrations, internal controls, and compliance risk
• Tax Administrators and Quasi-judicial Authorities requiring consolidated access to law, notifications, circulars, and jurisprudence
• Advanced Students and Academicians seeking an authoritative, practice-aligned GST reference

The Present Publication is the 25^th Edition | 2026-27, updated till 1st February 2026. This book is edited by Centax's Editorial Board with the following noteworthy features:

• [Budget-responsive, Amendment-first Design] By presenting Finance Bill extracts, legislative intent (Notes on Clauses), and explanatory materials upfront, the Manual enables professionals to appreciate both the substantive change and its policy rationale
• [GST Ready Reckoner] The GST Ready Reckoner is a structured, chapter-wise practice module that mirrors the actual GST lifecycle—registration, supply, time and place of supply, valuation, ITC, payment, returns, assessment, refund, enforcement, advance ruling, and appeals. It functions as a rapid problem-solving tool for day-to-day professional use
• [Complete Statutory Text] The Manual provides consolidated access to the principal GST enactments and allied laws, forming a stable doctrinal base for compliance, advisory opinions, and litigation drafting. The law-first arrangement ensures interpretative certainty before executive or judicial layers are applied
• [Reverse Charge Mechanism (RCM) as a Standalone Operational Module] RCM—one of the most audit-sensitive areas under GST—is treated as a dedicated, self-contained module, enabling systematic determination of liability, notification dependence, and compliance obligations
• [Forms and Procedural Formats Consolidated for Execution] All prescribed GST forms and procedural formats are compiled in one place, allowing seamless translation of statutory obligations into compliant filings and documentation without fragmented cross-referencing
• [Health Security se National Security Cess Fully Integrated] This Edition incorporates the Health Security se National Security Cess (First Amendment) Rules 2026 and related procedural changes as part of the main build, reflecting the Manual's commitment to contemporaneous and operationally relevant coverage
• [Departmental Clarifications] Volume 2 brings together departmental circulars, clarifications, press releases, and public notices—materials that frequently shape audit positions and assessment outcomes. This layer enables users to align statutory interpretation with prevailing administrative practice
• [Case Law Digest for Interpretative and Litigation Support] The Case Laws Digest provides structured access to judicial and advance-ruling outcomes, supporting issue identification, risk assessment, reply drafting, and appellate strategy
• [Notifications with Index-driven Retrieval] GST notifications across CGST, IGST, SGST, and UTGST are consolidated with listing and index mechanisms, recognising that rates, exemptions, RCM, and procedures are predominantly notification-driven under GST

The coverage of the book is as follows:

• Volume 1 – Acts, Rules and Forms with Ready Reckoner – This volume forms the statutory and execution core of the Manual:
• Budget 2026 (Finance Bill extracts, Notes on Clauses, Explanatory Memorandum, TRU letter, and contemporaneous notifications/rules)
• GST Ready Reckoner covering the full GST compliance and dispute lifecycle
• Consolidated GST Acts and Rules
• Reverse Charge Mechanism provisions
• Prescribed GST Forms and procedural proformas
• Volume 2 – SGST, Circulars, Notifications & Case Laws Digest – This volume captures the federal, administrative, and interpretative dimensions of GST:
• State GST law (including SGST coverage within the framework)
• Departmental circulars, clarifications, press releases, and public notices
• Case Laws Digest for judicial and advance-ruling outcomes
• Consolidated notifications under CGST/IGST/SGST/UTGST
• Appeals, revision materials, and notification indexes for navigation

The structure of the book is as follows:

• Decision logic and mechanics (Ready Reckoner)
• Primary law certainty (Acts)
• Operational application (Rules, Forms, RCM)
• Administrative guidance (circulars and clarifications)
• Judicial validation (case law digest)
• Notification anchoring (compiled notifications with indexes)
• This design allows the Manual to function equally well as a daily desk reference and as a source-backed research tool for complex advisory and litigation matters