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1) GST Ready Reckoner

Explore the “GST Ready Reckoner” (12th Edition, 2025) by CA Ashok Batra – your go-to 1750+ page reference for updated GST laws, rules, and procedures. ISBN: 978-93-4808-053-0. Published by Bharat Publishers.

Description Page Number
Bharat? 5
Preface to the Twelfth Edition 7
Detailed Contents 13
Glossary [Acronyms] 27
Highlights of amendments proposed by the Finance Bill, 2025 33

Division 1

Referencer

GST Compliance Calendar for March, 2025 to March, 2026 1.3
Referencer 1 Comprehensive Glossary of GST Terminology 1.17
Referencer 2
Referencer 3 Guiding Rules for the Construction and Application of Legislative Enactments 1.163
Referencer 4 List of section-wise/rule-wise commentary in different Chapters 1.164
Referencer 5 List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc. 1.1666
Referencer 6 GST Portal 1.210
Referencer 7 List of Extended Due Dates for Various GST Returns 1.212
Referencer 8 Time-Barred Limits for Issuance of SCNs and Orders for Various Years 1.246
Referencer 9 Applicable Interest Rates in Various Scenarios 1.247
Referencer 10 An Overview of Summons issued u/s 70 1.250
Referencer 11 A Comprehensive Listing of Penalties, Late Fees, and Fines Applicable in Various Scenarios 1.259
Referencer 12 Illustrative Cases of Waiver of Penalty, Late Fee, and Interest 1.268
Referencer 13 Prosecution & Penal Provisions of Sections 132 & 133 1.275
Referencer 14 Directory of GST Forms, Returns, and Applications 1.279
Referencer 15 Different types of persons under GST 1.292
Referencer 16 Various types of supply under GST 1.289
Referencer 17 Model Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers, and Other Essential Documents 1.294
Referencer 18 Scheme of broad classification of goods under GST 1.308
Referencer 19 Scheme of broad classification of services under GST 1.312
Referencer 20 List of topic-wise Circulars/Instructions/Guidelines etc. 1.317
Referencer 21 Supply of Goods under Reverse Charge Mechanism 1.346
Referencer 22 Supply of Services under Reverse Charge Mechanism 1.349
Referencer 23 List of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs) 1.356
Referencer 24 GST Amnesty Scheme 2024 – Section 128A 1.354
Referencer 25 Procedure & conditions for closure of proceedings under section 128A in r/o demands issued u/s 73 1.361
Referencer 26 Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024 1.363
Referencer 27 Critical Deadlines for GST Amnesty Scheme, 202424 1.367
Referencer 28 FAQs on GST Amnesty Scheme, 2024 1.370
Referencer 29 GST State/UT Jurisdictional Codes 1.385
Referencer 30 Electronic Invoicing (E-Invoicing) under GST 1.386

Division 2

Practice and Procedure

Chapter 1 Introduction and Overview of GST 2.1
Chapter 2 Concept of supply including Intra-State & Inter-State Supply 2.12
Chapter 3 Place of supply of goods or services or both 2.31
Chapter 4 Zero-Rated Supply (including Exports) and Imports 2.46
Chapter 5 Levy of Tax 2.55
Chapter 6 Registration 2.74
Chapter 7 Electronic Commerce including TCS 2.131
Chapter 8 Valuation of Taxable Supply 2.139
Chapter 9 Input Tax Credit 2.153
Chapter 10 Time of Supply and Payment of Tax 2.202
Chapter 11 Reverse Charge under GST 2.241
Chapter 12 Tax Invoice, Credit and Debit Notes 2.259
Chapter 13 Returns 2.287
Chapter 14 Refunds 2.361
Chapter 15 Accounts and Records 2.423
Chapter 16 Offences, Penalties and Prosecution 2.415
Chapter 17 Assessment under GST 2.464
Chapter 18 Audit under GST 2.471
Chapter 19 Inspection, Search, Seizure, Arrest and E-Way Rules 2.487
Chapter 20 Demands and Recovery 2.529
Chapter 21 Appeals and Revision 2.575
Chapter 22 Advance Ruling 2.611
Chapter 23 Liability to pay in certain cases 2.623

Division 3

Exempted Goods and GST Rates on Goods

Part A Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts 3.3
Part B Exempted Goods under IGST Act only 3.30
Part C CGST Rates of Goods with HSN Codes 3.31
Part D Exemption from compensation cess on supply of goods 3.207
Part E Compensation Cess rates on supply of specified goods w.e.f.
01. 07.2017
3.209

Division 4

Exempted Services and GST Rates on Services

Part A Exempted Services under CGST, IGST and SGST Acts w.e.f. 01.07.2017 4.3
Part B Exempted services under IGST Act only w.e.f. 01.07.2017 4.46
Part C CGST rates of services with accounting codes w.e.f. 01.07.2017 4.50
Part D Scheme of Classification of Services 4.116
Part E Compensation Cess Rates on Services w.e.f. 01.07.2017 4.137

Division 5

List of Notifications/Circulars/Orders/ROD Orders/Press Releases

Part A List of Central Tax [CT] Notifications 5.3
Part B List of Central Tax (Rate) Notifications 5.29
Part C List of Integrated Tax [IT] Notifications 5.38
Part D List of Integrated Tax (Rate) Notifications 5.40
Part E List of Compensation Cess Notifications 5.50
Part F List of Compensation Cess (Rate) Notifications 5.51
Part G List of Central Tax Circulars 5.53
Part H List of Integrated Tax Circulars 5.66
Part I List of Compensation Cess Circulars 5.67
Part J List of Central Tax Orders 5.68
Part K List of CGST (Removal of Difficulties) Orders 5.70
Part L List of Instructions and Guidelines 5.72
Part M List of press releases issued by CBIC 5.74
Part N List of press releases issued by GSTN 5.78
Part O List of Customs Circulars & Instructions 5.79

Division 6

CGST Act & Rules

Chapter 1 The Central Goods and Services Tax Act, 2017 6.1
Chapter 2 The Central Goods and Services Tax Rules, 2017 6.131
Subject Index SI-1

2) GST Law Simplified

GST LAW SIMPLIFIED by P.K. Goel, 3rd Edition (2025), offers a clear and concise explanation of GST law with practical examples and case references. Spanning 608 pages, this book is ideal for students, practitioners, and professionals seeking an easy-to-understand guide to GST. Published by Bharat Publishers, ISBN: 978-93-4808-005-9.

Chapter Number Description Page Number
Bharat? 5
Preface to the Third Edition 7
Detailed Contents 9
Changes made by the Finance (No. 2) Act, 2024 25
Chapter 1 GST Law and Administration 1
Chapter 2 Activities liable to GST 4
Chapter 3 Time and place of Supply 17
Chapter 4 Levy of Tax 31
Chapter 5 Registration 42
Chapter 6 Rates and Classification 56
Chapter 7 Valuation 62
Chapter 8 Documents and Records 73
Chapter 9 Input Tax Credit 90
Chapter 10 Job Work 112
Chapter 11 Return and Tax Payment 116
Chapter 12 Refund 137
Chapter 13 Determination of Tax Liability and Recovery by the Department 161
Chapter 14 Audit 182
Chapter 15 Inspection, Search, Seizure and Arrest 186
Chapter 16 Liability to Pay in Certain Cases 204
Chapter 17 Punishment for Offences 211
Chapter 18 Appeals and Revision 243
Chapter 19 Advance Ruling and Anti Profiteering 268
Chapter 20 Export of Goods and Services 282
Chapter 21 Other Provisions 287
Annexure A Definitions 301
Annexure B Updated List of Circulars issued under CGST till 11th September 2024 317
Annexure C Forms under GST 333
Annexure D Liability on Reverse Charge basis and of
e-Commerce Operators
341
Annexure E GST Rates on Goods 354
Annexure F GST Rates on Services 460
Annexure G Cess Rates 495
Annexure H Exempted Goods 509
Annexure I Exempted Services 524
Annexure J Other Exemptions 569
Annexure K Sectionwise Index 579
SUBJECT INDEX 585

3) Reverse Charge Mechanism

Reverse Charge Mechanism under GST by CA. Satbir Singh, 4th Edition (2025), comprehensively covers RCM provisions, notifications, and practical implications with updated case laws. This 576-page reference guide is essential for tax professionals, consultants, and businesses. Published by Bharat Publishers, ISBN: 978-93-4808-085-1.

Chapter Content Page
1 RCM under GST: Past to Present 1
2 Registration under RCM 13
3 Input Service Distributor and RCM 31
4 Time of Supply of Goods or Services under RCM 59
5 Place of Supply of Goods or Services under RCM 70
6 Tax Invoice for RCM 80
7 Input Tax Credit under RCM 94
8 Reporting of RCM Supply in GST Returns 112
9 Default in Compliance of GST Provisions for RCM 121
10 Notified Goods under RCM 125
11 Notified Services under RCM 187
12 Questions and Answers 382
13 Multiple Choice Questions 393
14 Relevant definition for RCM under GST 399
15 Notifications and Circulars 419
16 Judgments and Advance Ruling for RCM under GST 446
17 Refund of Wrongly paid RCM under GST 544

4) GST Gavel – A Litigation Guide

GST Gavel – A Litigation Guide by CA. Ritesh Arora (1st Edition, 2025) is a comprehensive reference on GST litigation in India. Covering topics such as legal drafting, adjudication, appellate proceedings, and landmark case laws, this 688-page guide is ideal for professionals involved in GST disputes and compliance. Published by Bharat Publishers, ISBN: 978-93-4808-058-5.

Chapter Description Page Number
Bharat 5
Preface 7
About the Author 11
Contents at a glance 15
Table of Cases 45
Chapter 1 Jurisdiction & Procedural Fairness under GST 4
Chapter 2 Demand & Recovery 91
Chapter 3 Input Tax Credit 208
Chapter 4 Cancellation & Revocation of Cancellation of Registration 271
Chapter 5 GST Refunds & Exemptions 314
Chapter 6 Inspection, Search, Seizure, Arrest & Summons 357
Chapter 7 Appeals 405
Chapter 8 Penalties during Transit 476
Chapter 9 Supply 518
Appendix 1 Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 575

5) Insight Into GST Litigations

Order “Insight into GST Litigations” (ISBN 978-93-4808-062-2), 1st edition, 2025, by Adv. B.S. Indani, CA Mahesh Indani, and CA Pooja Khatod (Indani). This 552-page comprehensive guide, published by Bharat Publishers, delves into GST litigation insights and strategies.

Chapter Number Description Page Number
Bharat? 5
Preface 7
About the Author 9
Detailed Contents 13
Chapter 1 Introduction to GST — A Shadow 1
Chapter 2 Self-Assessment Provision under GST – A myth 10
Chapter 3 Audit – Becomes a Daily Compliance 49
Chapter 4 Handling Inspection, Search and Seizure under GST 217
Chapter 5 Adjudicating a Demand — Powerful sections for concluding all the proceedings against taxpayer [Section 73 & section 74, newly added 74A of the CGST Act, 2017, dated 16.08.2024] 304
Chapter 6 Generous Powers to Authorities under GST for Recovery 390
Chapter 7 Appeal – A Fundamental Right 413
Chapter 8 Landmark Judgments 433

6) GST Amnesty Scheme, 2024

Order “GST Amnesty Scheme 2024” (ISBN 978-93-4808-055-4), 1st edition, 2025, by CA Ashok Batra. This 368-page detailed guide, published by Bharat Publishers, provides comprehensive coverage of the GST Amnesty Scheme 2024, including its key provisions and practical applications.

Description Page Number
Bharat? 5
Preface 7
List of Abbreviations 9

Division 1

Referencer

Referencer 1 Meanings of various terms 3
Referencer 2 GST Amnesty Scheme 2024 – Section 128A 16
Referencer 3 Procedure and conditions for closure of proceedings under section 128A in r/o demands issued under Section 73 – Rule 164 21
Referencer 4 List of Amnesty Scheme and Other Relevant Forms 34
Referencer 5 Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024. 38
Referencer 6 FAQs on GST Amnesty Scheme, 2024 39
Referencer 7 Important Last Dates for Various Amnesty Forms 69

Division 2

Practice & Procedure

Chapter 1 Objectives and Benefits of GST Amnesty Scheme, 2024 75
Chapter 2 Scope and Implications of
GST Amnesty Scheme, 2024
79
Chapter 3 Procedure for availing the benefit of
GST Amnesty Scheme, 2024
111
Chapter 4 How to fill in various Amnesty Scheme Forms 173
Chapter 5 Levy of Tax 2.53

Division 3

Relevant Statutory Provisions

Division 3 Relevant Statutory Provisions 207

Division 4

Relevant Rules

Division 4: Relevant Rules 235

Division 5

Relevant Notifications

Division 5 Relevant Notifications 247

Division 6

Relevant Circulars

Division 6 Relevant Circulars 257

Division 7

Relevant Circulars

Division 7 Relevant Forms

7) GST Analysis of Returns

Get the latest “Analysis of GST Returns” (2nd Edition, 2025) by Ashima Bansal & CA Arun Chhajer, published by Bharat Publishers. This comprehensive 512-page guide offers an in-depth analysis of GST returns, compliance, and filing procedures.

Chapter Topic Page No.
Bharat? 5
Detailed Contents 9
1. Overview of GST Return 1
2. Analysis of GSTR 1 and its Interlinking with GSTR 3B, 9 and 9C 8
3. Analysis of GSTR-1A 102
4. Invoice Management System 112
5. GSTR 2A and GSTR 2B 131
6. GSTR 3B and its interlinking with GSTR 1/9/9C 166
7. Due Date Chart for GSTR 3B from July 2017 to December 2024 230
7. Analysis of GSTR 9 and its Interlinking with GSTR 3B, 1 and 9C 258
8. Analysis of GSTR 9C and its interlinking with GSTR 1, 3B and 9 333
9. CMP-08 and GSTR 4 [Composition Levy Scheme] 367
10. GSTR 5 (Non-Resident Taxpayer) 393
11. GSTR 5A (OIDAR and Online Money gaming) 401
12. GSTR 6 and 6A (Input Service Distributor) 407
13. GSTR 7 and GSTR 7A (Tax Deduction at Source) 415
14. GSTR 8 (TCS by ECO) 422
15. Ledgers, Statements and Reports 428
16. Explore the Financial Position: Understanding the P&L, Balance Sheet and Ratio Analysis 446
17. Review of Financial Statements 465

8) GST ITC Draft Replies & Internal Controls

Master GST ITC compliance with ‘GST ITC Draft Replies & Internal Controls’, 2nd edition, 2024 by CA. Pooja Garg. ISBN: 978-81-9727-245-5. This 456-page book from Bharat Publishers is an invaluable resource for tax professionals.

Chapter Content Page
1 Introduction 1
2 Blueprint of Drafting 30
3 ITC Related Notices and Draft Replies 45
4 Digest of Important Judgments 236
5 Control Chart — Eligible/Ineligible with Reversal and Blocked ITC 304
6 Internal Control and Reconciliations 319
7 FAQ on New Format of GSTR 3B 340
8 Accounting Entries and ITC Documentations 348
9 Relevant CGST Act, Rules and Circulars on ITC 372

9) GST Smart Guide

Discover the comprehensive and insightful ‘GST Smart Guide‘ authored by Ramesh Chandra Jena. This 2nd edition book, with ISBN 978-93-9416-345-4, is a comprehensive guide to GST, spanning across 55 chapters and important circulars. With a vast coverage of topics ranging from GST concepts and constitutional amendments to assessments, audits, and specific sectors like healthcare, education, and housing societies, this book provides in-depth knowledge and understanding of the GST regime. With 1216 pages of valuable content, readers can gain clarity on various aspects of GST implementation. Published by Bharat Publishers

Contents

Chapter Topic Subject wise
1 GST — Concept & Status
2 Constitutional Amendment
3 Levy and Collection of Tax
4 Time of Supply
5 Place of Supply
6 Valuation Mechanism
7 Input Tax Credit
8 Registration
9 Non-resident and Casual Taxable Person
10 Tax Invoice, Credit and Debit Notes
11 Accounts and Records
12 Returns under GST
13 Payment of Taxes
14 Reverse Charge Mechanism (RCM) under GST Law
15 Tax Deduction and Tax Collection at Source
16 Refund under GST
17 Assessment
18 Audit under GST
19 Inspection, Search, Seizure and Arrest
20 Demand and Recovery
21 Advance Ruling
22 Appeals and Revision
23 Offence and Penalties
24 Anti-Profiteering Measures
25 Job Work under GST
26 Electronic Way Bill
27 Authorised Representatives
28 GST Practitioners
29 Adjudication Proceeding
30 Remedy under Writ Petition to High Court
31 Export Promotion Schemes under DGFT
32 Imports of Goods and Services
33 Export Procedure under GST
34 Deemed Exports
35 Merchant Exports
36 Works Contract Service
37 Goods Transport Agency Services
38 GST on Education Sectors
39 Pure Agent Services
40 Intermediary Services
41 Online Information and Database Access or Retrieval (OIDAR) Services
42 Canteen Services under GST
43 Employer-Employee Relationship under GST
44 Intellectual Property Right (IPR) under GST
45 Actionable Claims under GST
46 Liquidated Damages under GST
47 Services Supplies to SEZ Unit/Developer of SEZ under GST
48 Refund of IGST on Supplies to SEZ Unit/ Developer of SEZ on Payment of IGST
49 Levy of GST on “Ocean Freight” under GST
50 Taxability of Government Services under GST
51 GST Compensation Cess
52 GST on Cooperative Housing Societies
53 GST on Charitable and Religious Trusts
54 GST – MSME
55 Taxability of Health Care Services
Appendix Important Circulars Topic wise
1 Procedure for Cancellation of Registration
2 Valuation Mechanism
3 Input Tax Credit
4 Imports of Goods
5 Refund under GST
6 Tax Deduction at Source
7 Job Work under GST
8 Electronic Way Bill
9 Export procedure
10 Taxability of “Tenancy Rights” under GST
11 Micro, Small and Medium Enterprises
12 Casual Taxable Person and Recovery of excess Input Tax Credit distributed by an Input Service distributor
13 GST (Compensation to States) Act, 2017
14 GST on Education Sectors
15 Demand and Recovery
16 E-Invoicing

10) GST on Real Estate & Works Contracts

Get in-depth insights into GST on Real Estate & Works Contracts with the 3rd edition (2025) by Ramesh Chandra Jena. Spanning 440 pages, this guide is essential for professionals handling GST compliance in construction, real estate, and infrastructure. ISBN: 978-93-4808-038-7 | Published by Bharat Publishers

Chapter Content
PART I
Basics of GST
Chapter 1 Background of GST
Chapter 2 Taxable event
Chapter 3 Value of taxable supply of goods or services or both
Chapter  4 Input Tax Credit
Chapter 5 Input Tax Credit when Exempted as well as Taxable Supplies Made
Chapter 6 Input Tax Credit — Miscellaneous Provisions
Chapter 7 Place of Supply of Goods or Services
Chapter 8 Time of Supply of Goods or Services
Chapter 9 Reverse Charge Mechanism
Chapter 10 E-Way Bill for Transport of Goods
Chapter 11 Procedures in GST
PART II
GST ON REAL ESTATE TRANSACTION AND WORKS CONTRACT SERVICES
Chapter 12 Real Estate Sector
Chapter 13 Real Estate Project (REP) and Residential Real Estate Project (RREP)
Chapter 14 Joint Development Agreements (JDA)
Chapter 15 Affordable Residential Apartments
Chapter 16 Leasing and Renting of Real Estate
Chapter 17 Cooperative Housing Societies
Chapter 18 Frequent Asked Questions on Real Estate
Chapter 19 Taxability of Government Services
Chapter 20 Works Contract Services
Chapter 21 Real Estate (Regulations and Development) Act, 2016

Additional information

Publisher

Bharat

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