GST for Decision Makers
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| Book Details | |
| Title | GST for Decision Makers |
| ISBN | 978-93-47779-49-7 |
| Edition | 4th edn., 2026 |
| Pages | 328 |
| Authors | RAJAT MOHAN |
| Publisher | Bharat Publishers |
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Description
GST for Decision Makers – 4th Edition (2026) is a practical and strategy-focused guide designed to help professionals make informed business decisions under the Goods and Services Tax (GST) regime. Authored by RAJAT MOHAN and published by Bharat Publishers, this updated edition provides a clear understanding of GST from a decision-making and advisory perspective.
With 328 pages of structured content, the book focuses on business implications of GST, tax planning strategies, compliance impact, risk management, and real-world decision scenarios. It bridges the gap between legal provisions and strategic execution, making it highly valuable for business and finance professionals.
This publication is ideal for chartered accountants, CFOs, business owners, tax consultants, corporate executives, and decision-makers who need to interpret GST provisions in a practical and commercially relevant manner.
📘 Key Features:
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Strategic approach to GST for business decision-making
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Focus on practical implications, planning & risk management
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Updated with latest GST developments and insights
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Useful for professionals and corporate leaders
🎉 Limited-Period Offer: Flat 25% Discount with Free Shipping
| Chapter Number | Description | Page Number |
| Bharat? | 5 | |
| Preface | 7 | |
| Sincere Gratitude and Acknowledgment | 9 | |
| About the Author | 11 | |
| Professional Features & Industry Interaction | 13 | |
| Detailed Contents | 17 | |
| Chapter 1 | Introduction & Purpose | 1 |
| Chapter 2 | Statutory Framework | 11 |
| Chapter 3 | ITC – Whether Vested Right or a Concession? | 19 |
| Chapter 4 | Understanding Retrospective Cancellation | 28 |
| Chapter 5 | Evolution of GST Registration Framework & Power of Retrospective Cancellation | 34 |
| Chapter 6 | Mechanics of Retrospective Cancellation: Triggers, Notices, Legal Procedures & Officer’s Discretion | 50 |
| Chapter 7 | Retrospective Cancellation v ITC: Why They Collide Legally and Practically | 57 |
| Chapter 8 | Revenue Perspective & Fake ITC Ecosystem | 63 |
| Chapter 9 | Combating Fake Invoicing – Regulatory Framework & Measures | 68 |
| Chapter 10 | Possible Scenarios of ITC Denial Due to Retrospective Cancellation & Why they are Legally Unsustainable | 86 |
| Chapter 11 | Why Denial of ITC to bona fide Recipients is Constitutionally and Jurisprudentially Unsustainable | 93 |
| Chapter 12 | Rule 37A — Whether it validates section 16(2)(c)? A Deep Academic and Practical Analysis |
97 |
| Chapter 13 | Section 16(2)(c): From Assumption to Proof | 105 |
| Chapter 14 | ITC Eligibility — What Makes Your Claim Strong or Weak? | 112 |
| Chapter 15 | Advanced Strategies & Preventive Measures | 120 |
| Chapter 16 | Framing Arguments – Natural Justice, Legal Maxims, Cross Examination & Relied upon Documents | 124 |
| Chapter 17 | Practical Litigation Strategy: How to Defend ITC Against Retrospective Cancellation | 143 |
| Chapter 18 | Step-by-Step ITC Defence Toolkit (Templates, Charts & Sample Replies) | 150 |
| Chapter 19 | Strategy before GST Appellate Tribunal (GSTAT) | 154 |
| Chapter 20 | Writ Petitions before High Courts | 165 |
| Chapter 21 | Evolving Jurisprudence Around ITC Denial and Way Forward | 172 |
| Annexure I | Major Case Laws Compendium | 176 |
| Annexure II | Drafting Aids to Show Cause Notice | 185 |
| Annexure III | GSTAT – Arguing Capsules, Probable Queries by Bench & Suggested Response Thereof |
190 |
| Annexure IV | Appearing and Arguing before GSTAT – Some Finer Points | 200 |
| Annexure V | GSTAT Practice Module-Mock GST Hearing Input Tax Credit Denial under section 16(2)(c) |
202 |
Additional information
| Publisher | Bharat |
|---|
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