Pooja Law House GST Law and Commentary with Analysis and Procedures (Set of 4 Volumes) By Bimal Jain and A2Z Taxcorp LLP Edition May 2025

GST Law and Commentary Analysis and Procedures By Bimal Jain & A2Z Taxcorp LLP

GST Law and Commentary Analysis and Procedures By Bimal Jain & A2Z Taxcorp LLP

Description

About The Book

This GST book extensively covers in-depth analysis of CGST, SGST, IGST, UTGST and GST Compensation Cess Laws along with the Rules, Notifications, Circulars, Instructions and Clarifications issued thereunder and comprehensively discusses all the key GST provisions along with challenges and way forward suggestions, in commentary as well as tabular/pictorial formats with multiple practical case studies and examples. Further, this book provides a detailed insight to the readers for proper understanding of the GST Law and rules made thereunder, and is useful to professionals, corporates, regulators, and the government authorities, etc., for easy and convenient reference.

GST Book  – Highlights:

Volume 1

• Detailed commentary (with updated provisions, rules, circulars, etc.) on various domains of GST laws & provisions viz. Supply of goods or services – intra-state and inter-state. Concept of Composite and Mixed Supply, Composition Dealer, Taxable person and registration, GST Input Tax Credit (ITC) & Invoice Management System (IMS), Reverse charge mechanism (RCM), Valuation of supply of goods and services, JDA & Real Estates, etc., with practical case studies and illustrations & FAQs for conceptual clarity.

Volume 2

• Detailed commentary on Principles of time of supply, Place of supply, Exports and Imports, Job work, TDS, TCS, Constitution of the GSTAT, Demand and recovery, Inspection, Search, Seizure & arrest, Prosecution, Arrest, offences, penalties, Compounding Appeals & Revision.

Volume 3

• Detailed commentary on Advance Ruling, payment of GST, Tax invoice, Refund, e-way bills, along with relevant forms & their due dates, ‘e-invoicing’ and ‘QR code’ under GST. Way forward GST return system – sequential filing of GST returns, GST Returns filing & matching of GST ITC with tabular presentation of FORM GSTR-9 and FORM GSTR-9C, etc. Complete Guide and Manual for GST Rates of Goods or Services and Exemptions of Goods or Services.

Volume 4

• All updated CGST, IGST, UTGST, and GST Compensation Cess Act and rules, Notifications, Circulars, Orders, Press Releases, various GST Forms, GST Council Meetings, etc. (With QR code access through Coupon code)

Scratch the coupon code given in the Book to download the following:

• All annexures referred in chapter(s):
• All Updated Notifications – Tariff and Non-Tariff, Circulars, Orders, and Press Releases under GST (Since July 01, 2017):
• All GST Forms under GST [Updated as on date]
• Available functionalities on GST Common portal
• Updated GST Guidelines and Instructions by CBIC [Updated as on date]
• Updated GSTN Press Releases (Since July 01, 2017)
• Updated GST E-Brochures [Updated as on date]
• Updated GST Council Meetings Press Releases along with minutes and agenda notes (from 1st to 55th):
• Updated Notifications, Circulars, Press Releases of the GST Tribunal [Updated as on date]
• Detailed Report on 7 Years of GST
• Subject Index for easy search
• The Official Copies of Finance Acts (from 1992 to 2025), Tax Ordinances & Tax Amendments
• Unveiling the Statutory Interpretation including Doctrines
• Comprehensive Guide to GST Forms, Processes, and Compliance; Manuals and FAQs by GSTN
• Understanding GST; A Comprehensive Glossary
• Introduction to Legal Terminology; A Comprehensive Guide

Instructions:

1. Scan the above QR code or visit us at www.makemydelivery.com/gstbook/
2. Click on the ‘Download Button’
3. Click on the ‘You agree to above conditions’
4. Enter Correct Coupon code to download which you will find on the first page of your Volume 1 book
5. Use your Coupon Code and click ‘Submit’

Each volume’s  content:

 Highlights of Volume 1

• Detailed commentary (with updated provisions, rules, circulars, etc.) on various domains of GST laws & provisions viz. Supply of goods or services – intra-state and inter-state. Concept of taxable person and registration, GST Input Tax Credit (ITC), Invoice Management System (IMS), reverse charge mechanism (RCM), value of supply of goods and services, JDA, & Real Estates, etc., with practical case studies and illustrations & FAQs for conceptual clarity.
• Detailed commentary on all updated provisions and rules along with various notifications, circulars, clarifications, etc., as on date, including all the decisions of the GST Council Meetings as on date.
• Effective takeaways and action plan for smooth sailing in GST with suggestions.

Highlights of Volume 2

• Detailed commentary on Principles of time of supply, place of supply, exports and imports, job work, TDS, TCS, constitution of the GST Appellate Tribunal and Benches thereof.
• Detailed commentary on demand and recovery, inspection, search, seizure & arrest, offences, penalties, prosecution, compounding, etc., and appeals & revision, under GST with practical case studies and illustrations & FAQs for conceptual clarity.
• Detailed commentary on all updated provisions and rules along with various notifications, circulars, clarifications, press releases, etc., as on date, including all the decisions of the GST Council Meetings as on date and effective takeaways and action plans for smooth sailing in GST with suggestions

Highlights of Volume 3

• Detailed commentary on Advance Ruling, payment, tax invoice, refund, e-way bill, along with relevant forms & their due dates, ‘e-invoicing’ and ‘QR code’ under GST.
• Detailed commentary with tabular presentation of all procedural requirements in GST Returns filing & matching of GST ITC – where GST credit is dependent upon tax-compliant suppliers, and Introduction of the Credit rating system of taxpayers.
• Detailed commentary with tabular presentation of FORM GSTR-9 and GSTR-9C.
• Complete Guide and Manual for GST Rates of Goods or Services/ Exemptions of Goods or Services.
• Multiple Case Studies and Legal Jurisprudence on Classification and Exemption of Goods or Services and their corresponding GST Rates and Exemptions.

Highlights of Volume 4

• Constitution (101st Amendment) Act, 2016.
• Updated CGST, IGST, UTGST, and Compensation Cess Acts, 2017 as amended vide the Finance Act, 2025 [Updated as on date].
• Updated CGST, IGST, UTGST, and GST Compensation Cess Rules, 2017 [Updated as on date].

KEY FEATURES OF THE BOOK

• Detailed commentary on CGST, SGST, IGST, UTGST, and GST Compensation Cess Laws, along with the Rules made thereunder to encapsulate the provisions for easy digest.
• Discussion on various domains – viz. supply of goods or services intra-state and interstate, principles of place of supply & time of supply, taxable person, GST ITC, Invoice Management System (IMS), reverse charge, exports and imports, job work, GST rates, TDS, TCS, e-way bill, appeals and revision, demand and recovery, inspection, search, seizure, & arrest, offences, penalties, etc.
• In-depth analysis of the meaning and scope of the term ‘supply’, principles of ‘time & place of supply’ with multiple case studies and likely issues with way forward suggestions. Analysis and discussion on seamless flow of input tax credit in GST with multiple examples.
• Case studies on various aspects of ‘valuation’ – transaction value, related party transactions, stock transfers, cross charge, corporate guarantee, etc.
• Analysis of Exports, Imports, and supplies to or by SEZ units/developers in GST, along with documentation required vis-à-vis the refund mechanism.
• Flowcharts on various rules & procedural aspects of GST-registration, payment, invoice, returns, and refund, along with guidance & implementation of ‘e-invoicing’ and ‘QR Code’
• Analysis of various provisions for assessment & audit, demand & recovery, and offences & penalties, search, seizure, arrests, and compounding of offences, along with procedural flowcharts for appeals & revision and advance ruling.
• Detailed commentary on the constitution of the GST Appellate Tribunal and Benches thereof.
• Detailed commentary on filing of FORM GSTR-1, GSTR-1A, GSTR 2A, GSTR 2B, GSTR-3B, GSTR-4, GSTR-6, GSTR-7, GSTR-8, GSTR-9/ 9C, GSTR-10 with payment of taxes.
• All updated provisions and rules along with topic-wise bifurcation of all departmental clarifications, CBIC FAQs as updated, press releases, circulars, orders, e-fliers, etc., as on date

About the Author

Bimal Jain

FCA, FCS, LLB, B.Com (Hons.) with 27 years of experience in Indirect Taxation – GST, Service tax, Excise, Customs, VAT/CST, Foreign Trade Policy, DGFT matters, etc

Bimal Jain, qualified as a Chartered Accountant in May 1994, and Company Secretary in December 2006 and LLB in December, 2009. He has worked in renowned companies viz. LG Electronics India Pvt. Ltd, Honda Motorcycle & Scooters India Pvt. Ltd, Hindustan Development Corporation Ltd, Khaitan & Company. He is founder of A2Z Taxcorp LLP, a boutique indirect tax firm since 2013.

Bimal is a President for CA,CS, CMA Council in the Chamber of Trade and Industry (CTI), New Delhi, Past Chairman of the Indirect Tax Committee of PHD Chamber of Commerce, Chairman of the Corporate Advisory Committee of IPEM Group of Institutions, Member of Indirect Tax Committee of FICCI & Assocham, Special Invitee of Indirect Tax Committee of ICAI, and Member of eminent faculties in Indirect tax committee of Confederation of Indian Industry ICAI/ ICSI/ ICMA/ CII/ PHD Chamber of Commerce.

He was awarded as the keynote speaker at Guinness World Record made by ICSI in “Largest Taxation Lesson” on GST, attended by 4500+ Participants, breaking earlier record of Japan. He was also awarded as Best Gold facilitator in 2022 by TIOL, He was also awarded as “YASHASWI” Chartered Accountant (CA) by ICAI and A2Z Taxcorp LLP has been recognized as ‘India’s Most Promising Tax Consultants 2024’ by Insights Success. Best Participant Award in MSOP – 117th Batch by ICSI, Business Leader Award by Amity School Noida, Best Speaker Award by NIRC – ICAI/ ICMA and Young Achievers Award at Igniting Minds, 2015. He regularly writes articles on multiple GST and indirect tax issues and has authored books, namely, Service Tax Voluntary Compliance Encouragement Scheme, 2013 and various GST book titled ‘Goods and Services Tax – Introduction and Way Forward’, ‘GST Law & Analysis – With Conceptual Procedures’, ‘Guide to Revised Model GST Law (With Draft Rules on Registration, Payment, Invoice, Returns and Refund)’ and ‘The GST Reader (GST made easy)’.

He has also represented Chamber of Trade and Industry (CTI), PHD Chamber of Commerce, FICCI, Assocham, ICAI, ICSI before various Government Authorities/Committees viz. the GST Council, the Central Board of Indirect Taxes (CBIC), Ease of doing Business Committee, Empowered Committee of State Finance Ministers, etc.

Bimal’s core competency and area of expertise are indirect taxation, international and corporate taxation. He specializes in all aspects of GST, Excise, Service tax, Customs, Sales tax/VAT laws, Free trade/economic cooperation agreements, anti-dumping duty, foreign trade policy, etc.

He carries a blend of industrial and professional acumen, knowledge and experience in carrying out diagnostic review of business operations, opinion & advisory services, process review, structuring of various business models, litigation services at all appropriate forums including Commissioner (Appeals), CESTAT, High Court and representation made before the TRU/ CBIC/ DGFT, etc., for various matters concerning trade, industry and commerce