Centax GST Law Manual (Set of 2 Volumes) By R K Jain Edition April 2025

Centax GST Law Manual (Set of 2 Volume) By R K Jain

Centax GST Law Manual (Set of 2 Volume) By R K Jain

Description

R.K. Jain’s GST Law Manual is a comprehensive and up-to-date reference for professionals seeking a thorough understanding of India’s Goods and Services Tax (GST) framework. Revised to incorporate amendments introduced by the Finance Act 2025, this two-volume manual consolidates all the key statutory provisions, rules, circulars, forms, notifications, and judicial interpretations into a single, easily navigable resource. With special emphasis on practical application, it includes an extensive GST glossary, ready reckoner, case law digests, and a wealth of departmental clarifications—making it helpful for understanding and complying with GST.

This book is intended for the following audience:

• Professionals and Practitioners – Chartered accountants, company secretaries, cost accountants, and tax consultants who advise clients on GST matters
• Legal Community – Advocates and in-house counsel requiring authoritative references to statutes, notifications, and case law for litigation and advisory work
• Corporate and Business Owners – Senior management, finance teams, and business entrepreneurs looking for detailed guidance on GST compliance, returns, and related procedures
• Academics and Students – Universities, training institutes, and individuals wanting to study GST laws in depth

The Present Publication is the 23^rd Edition | 2025-26, amended by the Finance Act 2025. This book is edited by Centax’s Editorial Board with the following noteworthy features:

• [Comprehensive Coverage] Incorporates all relevant GST laws—Central GST (CGST), Integrated GST (IGST), Union Territory GST (UTGST), State GST, and Compensation Cess provisions—along with cross-references
• [Authoritative Commentary] Offers insights and practical interpretation of complex provisions through well-researched expert commentary
• [Up-to-date Amendments] Thoroughly updated to incorporate the latest statutory changes introduced via the Finance Act 2025, ensuring readers stay current on the evolving GST regime
• [User-friendly Structure] Divided into two volumes, each Part systematically devoted to Acts, Rules, Forms, Notifications, Circulars, etc.
• [Extensive Case Law Digest] Presents significant decisions and precedents from various courts and tribunals to illustrate the interpretation of GST
• [Practical Tools and Forms] Provides templates, forms, and proformas for returns, registrations, appeals, and other compliance requirements
• [Reverse Charge Mechanism (RCM) & Ready Reckoner] Special focus on intricate concepts like RCM with a detailed breakdown of goods and services falling under reverse charge, plus a handy GST Ready Reckoner for quick references
• [Glossary of GST Terms] An exhaustive, alphabetical glossary simplifies over 100 GST-related terms and abbreviations, promoting clarity on technical jargon

The coverage of the book is as follows:

Volume 1

• Glossary of GST Terms – A user-friendly glossary explaining essential GST vocabulary
• Part 1 | GST Ready Reckoner – Quick reference tables and guides summarising tax rates, compliance timelines, and procedural checkpoints
• Part 2 | GST Acts
• CGST Act 2017, along with amendments and extension to Jammu & Kashmir
• IGST Act 2017, with extension to Jammu & Kashmir
• UTGST Act 2017
• GST (Compensation to States) Act 2017
• Constitution (One Hundred and First Amendment) Act 2016
• Validating Provisions relating to Goods and Services Tax
• Part 3 | GST Rules – Detailed rules under GST and their procedural aspects
• Part 4 | Reverse Charge Mechanism – In-depth coverage of goods and services under RCM, including compliance obligations
• Part 5 | Forms & Proformas Official GST forms covering registration, return filing, refund claims, appeals, etc.

Volume 2

• Part 6 | State GST & Compensation Cess – State-level legislation, compensation cess mechanisms, and updates for various states
• Part 7 | Circulars, Press Releases & Public Notices – Official departmental communications, clarifications, and guiding instructions
• Part 8 | Case Laws Digest – Comprehensive summaries and analyses of judicial rulings from courts and tribunals, arranged by topic
• Part 9 | Notifications – All relevant Central and State notifications under CGST, IGST, UTGST, and SGST, arranged systematically
• Part 10 | Appeals & Revision – Provisions and procedures related to the GST Appellate Tribunal, including pertinent notifications and orders
• Part 11 | Index to Notifications – A ready reference list of all notifications for quick lookups

The structure of the book is as follows:

• Each Part is arranged to follow the logical flow from basic definitions to advanced topics
• Clear headings, subheadings, and paragraph numbering ensure quick navigation
• Cross-references in commentary and footnotes link related concepts across Acts, Rules, and Notifications
• Volume 1 focuses on foundational Acts, Rules, and compliance frameworks, while Volume 2 delves into in-depth references such as State-level variations, detailed circulars, case digests, and notifications

About the author

Sh. R.K. Jain, the renowned author of Indirect Taxes including Customs, Central Excise, Service Tax, Foreign Trade Policy (FTP), GST and FEMA. He made his debut in early seventies and in the year 1975, he brought out Customs & Excise Tariffs and Manuals which have recently celebrated Silver/ Golden Jubilee Editions.

Excise Law Times (E.L.T.) edited by Sh. R.K. Jain was launched nearly 45 years ago and it brought awakening in the field of Central Excise and Customs. It has grown to be the prime journal on the subject with largest circulation.

Another Journal, ‘Service Tax Review’ was started in the year 2006 and finally R.K. Jain’s GST Law Times was introduced in 2017, after the advent of GST, the major Indirect Tax Reform. EXCUS is the digital version of these Journals.