Comprehensive Commentary on the Law of Goods and Services Tax
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| Book Details | |
| Title | Comprehensive Commentary on the Law of Goods and Services Tax |
| ISBN | 9789395613958 |
| Edition | 1ST EDITION, 2025 |
| Pages | 874 |
| Authors | Dr Ashok Saraf Dr Ayush Saraf |
| Publisher | B C Publications |
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Description
Comprehensive Commentary on the Law of Goods and Services Tax by Dr. Ashok Saraf and Dr. Ayush Saraf (1st Edition, 2025) is an authoritative and detailed analysis of India’s GST law. This 874-page treatise covers statutory provisions, notifications, circulars, and leading case laws with expert commentary and practical insights. Designed for tax professionals, legal practitioners, corporates, and academicians, the book provides a holistic understanding of GST’s legal framework and implementation. Published by B C Publications. ISBN: 9789395613958. Available at a flat 30% discount with free shipping for a limited period.
| Chapter Number | Description | Page Number |
| Forward | v | |
| Preface | ix | |
| Table of Content | xiii | |
| Table of cases | xxxv | |
| CENTRAL GOODS AND SERVICES TAX ACT, 2017 | ||
| Central Goods and Services Tax Act, 2017 [12 of 2017] | 31 | |
| Chapter 1 | Preliminary | 31 |
| Chapter 2 | Administration | 118 |
| Chapter 3 | Levy and Collection of Tax | 132 |
| Chapter 4 | Time and Value of Supply | 181 |
| Chapter 5 | Input Tax Credit | 196 |
| Chapter 6 | Registration | 240 |
| Chapter 7 | Tax Invoice, Credit and Debit Notes | 265 |
| Chapter 8 | Accounts and Records | 275 |
| Chapter 9 | Returns | 279 |
| Chapter 10 | Payment of Tax | 303 |
| Chapter 11 | Refund of Tax | 333 |
| Chapter 12 | Assessment | 356 |
| Chapter 13 | Audit | 372 |
| Chapter 14 | Inspection, Search, Seizure and Arrest | 378 |
| Chapter 15 | Demands and Recovery | 450 |
| Chapter 16 | Liability to Pay in Certain Cases | 550 |
| Chapter 17 | Advance Ruling | 367 |
| Chapter 18 | Appeals and Revision | 389 |
| Chapter 19 | Offences and Penalties | 664 |
| Chapter 20 | Transitional Provisions | 722 |
| Chapter 21 | Miscellaneous | 736 |
| INTEGRATED GOODS AND SERVICES TAX ACT, 2017 | ||
| Integrated Goods and Services Tax Act, 2017 [13 OF 2017] | 821 | |
| Chapter 1 | Preliminary | 821 |
| Chapter 2 | Administration | 826 |
| Chapter 3 | Levy and Collection of Tax | 828 |
| Chapter 4 | Determination of Nature of Supply | 832 |
| Chapter 5 | Place of Supply of Goods or Services or Both | 839 |
| Chapter 6 | Refund of Integrated Tax to International Tourist | 860 |
| Chapter 7 | Zero Rated Supply | 861 |
| Chapter 8 | Apportionment of Tax and Settlement of Funds | 863 |
| Chapter 9 | Miscellaneous | 868 |
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| Publisher | B C Publications |
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