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GST (Law & Procedure) in 3 Volumes
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| Book Details | |
| Title | G S T (Law & Procedure) in 3 Volumes |
| ISBN | 978-93-4808-097-4 |
| Edition | 9th edn., 2025 (in 3 volumes) |
| Pages | 3768 |
| Authors | CA. Ashok Batra |
| Publisher | Bharat Publishers |
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Description
Explore the comprehensive 9th edition (2025) of G S T (Law & Procedure) by CA Ashok Batra presented in 3 volumes covering 3768 pages. A definitive guide for GST practitioners, professionals, and students. ISBN: 978-93-4808-097-4 | Published by Bharat Publishers | Flat 25% Discount + Free Shipping for a limited
CONTENTS AT A GLANCE
| Section/Item Type | Identifier | Description | Page Number |
| Section | Bharat? | 5 | |
| Preface | Preface to the Eighth Edition | 7 | |
| Section | Detailed Contents | 17 | |
| Glossary | [Acronyms] | 29 | |
| Section | Table of Cases | 35 | |
| Section | Highlights of amendments made by the Finance Act, 2025 | FA-1 | |
|
Division 1: Referencer
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| Referencer | 1 | Comprehensive Glossary of GST Terminology | 1.3 |
| Referencer | 2 | Lexicon of Legal Terms and Phrases | 1.134 |
| Referencer | 3 | Guiding Rules for the Construction and Application of Legislative Enactments | 1.148 |
| Referencer | 4 | List of section-wise/rule-wise commentary in different Chapters of this books | 1.151 |
| Referencer | 5 | List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc. | 1.153 |
| Referencer | 6 | GST Portal | 1.197 |
| Referencer | 7 | List of Extended Due Dates for Various GST Returns | 1.199 |
| Referencer | 8 | Time-Barred Limits for Issuance of SCNs and Orders for Various Years | 1.233 |
| Referencer | 9 | Applicable Interest Rates in Various Scenarios | 1.234 |
| Referencer | 10 | An Overview of Summons issued u/s 70 | 1.237 |
| Referencer | 11 | A Comprehensive Listing of Penalties, Late Fees, and Fines Applicable in Various Scenarios | 1.246 |
| Referencer | 12 | Illustrative Cases of Waiver of Penalty, Late Fee, and Interest | 1.255 |
| Referencer | 13 | Prosecution & Penal Provisions of Sections 132 & 133 | 1.262 |
| Referencer | 14 | Directory of GST Forms, Returns, and Applications | 1.266 |
| Referencer | 15 | Definitions of Various Types of Persons | 1.279 |
| Referencer | 16 | Definitions of Various Types of GST Supplies | 1.281 |
| Referencer | 17 | Model Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers, and Other Essential Documents | 1.285 |
| Referencer | 18 | Scheme of broad classification of goods under GST | 1.295 |
| Referencer | 19 | Scheme of broad classification of services under GST | 1.299 |
| Referencer | 20 | List of Topic-Wise Circulars/Instructions/Guidelines etc. | 1.304 |
| Referencer | 21 | Supplies of Goods Liable to Reverse Charge under GST | 1.333 |
| Referencer | 22 | Supplies of Services Liable to Reverse Charge under GST | 1.336 |
| Referencer | 23 | List of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs) | 1.343 |
| Referencer | 24 | GST Amnesty Scheme 2024: Relief Provisions under Section 128A | 1.345 |
| Referencer | 25 | Procedure & conditions for closure of proceedings under section 128A in r/o demands issued u/s 73 | 1.348 |
| Referencer | 26 | Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024 | 1.354 |
| Referencer | 27 | Critical Deadlines for GST Amnesty Scheme, 2024 | 1.355 |
| Referencer | 28 | FAQs on GST Amnesty Scheme, 2024 | 1.357 |
| Referencer | 29 | GST State/UT Jurisdictional Codes | 1.372 |
| Referencer | 30 | Electronic Invoicing (E-Invoicing) under GST | 1.373 |
| Referencer | 31 | Common Provisions under CGST/IGST/UTGST Acts | 1.383 |
| Referencer | 32 | Relevant Articles of the Constitution of India | 1.385 |
| Referencer | 33 | Goods and Services Tax Council (GST Council) | 1.393 |
| Referencer | 34 | Goods and Services Tax Network (GSTN) | 1.396 |
| Referencer | 35 | Production of additional evidence — Rule 112 | 1.4 |
| Referencer | 36 | Job Work under the GST | 1.401 |
| Referencer | 37 | Works Contract Services under the GST | 1.405 |
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Division 2: Exempted Goods and GST Rates on Goods
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| Part | A | Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts | 2.3 |
| Part | B | Exempted Goods under IGST Act only | 2.34 1 |
| Part | C | CGST Rates of Goods with HSN Codes | 2.35 |
| Part | D | Exemption from compensation cess on supply of goods | 2.24 |
| Part | E | Compensation Cess rates on supply of specified goods w.e.f. 01.07.2017 | 2.242 |
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Division 3: Exempted Services and GST Rates on Services
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| Part | A | Exempted Services under CGST, IGST and SGST Acts w.e.f. 01.07.2017 | 3.3 |
| Part | B | Exempted services under IGST Act only w.e.f. 01.07.2017 | 3.74 |
| Part | C | CGST rates of services with accounting codes w.e.f. 01.07.2017 | 3.78 |
| Part | D | Scheme of Classification of Services | 3.167 |
| Part | E | Compensation Cess Rates on Services w.e.f. 01.07.2017 | 3.188 |
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Division 4: Practice and Procedure (Volume 1)
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| Chapter | 1 | Introduction and Overview of GST including its Administration | 4.3 |
| Chapter | 2 | Concept of Supply including Intra-State & Inter-State Supply | 4.55 |
| Chapter | 3 | Place of Supply of Goods or Services or Both | 4.149 |
| Chapter | 4 | Zero-Rated Supply (including Exports) and Imports | 4.217 |
| Chapter | 5 | Levy of Tax | 4.254 |
| Chapter | 6 | Exemption from Tax | 4.335 |
| Chapter | 7 | Registration | 4.534 |
| Chapter | 8 | Electronic Commerce including TCS | 4.644 |
| Chapter | 9 | Valuation of Taxable Supply | 4.666 |
| Volume 2 | |||
| Chapter | 10 | Input Tax Credit | 4.711 |
| Chapter | 11 | Classification of Goods and Services | 4.87 |
| Chapter | 12 | Time of supply and payment of tax | 4.885 |
| Chapter | 13 | Reverse Charge under GST | 4.991 |
| Chapter | 14 | Tax Invoice, Credit and Debit Notes | 4.1052 |
| Chapter | 15 | Returns | 4.1122 |
| Chapter | 16 | Refunds | 4.1267 |
| Chapter | 17 | Accounts and other records | 4.1456 |
| Chapter | 18 | Offences, Penalties and Prosecution | 4.1472 |
| Chapter | 19 | Transitional Provisions | 4.1604 |
| Chapter | 20 | Assessment including Scrutiny | 4.1665 |
| Chapter | 21 | Audit under GST | 4.1697 |
| Chapter | 22 | Inspection, Search, Seizure and Arrest | 4.1717 |
| Chapter | 23 | Inspection of goods in transit including E-Way Bills | 4.1775 |
| Chapter | 24 | Demands and Recovery | 4.183 |
| Chapter | 25 | Appeals and Revision | 4.1945 |
| Chapter | 26 | Advance Ruling | 4.2034 |
| Chapter | 27 | Liability to pay in certain cases | 4.2067 |
| Chapter | 28 | Miscellaneous Topics | 4.2082 |
| Chapter | 29 | GST on Real Estate Sector | 4.2155 |
| Chapter | 30 | Meanings of words & phrases frequently used in statutory provisions & rules | 4.22 |
| Chapter | 31 | Principles of interpretation of statutes including GST Acts | 4.2207 |
| Chapter | 32 | Tax Planning under GST | 4.2244 |
| Chapter | 33 | Issuance of invoice without supply – Fake/Bogus Invoicing | 4.2254 |
| Volume 3 | |||
|
Division 5: Statutory Provisions
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| Chapter | 1 | Central Goods and Services Tax Act, 2017 | 5.3 |
| Chapter | 2 | Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 | 5.131 2 |
| Chapter | 3 | Integrated Goods and Services Tax Act, 2017 | 5.133 |
| Chapter | 4 | Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 | 5.157 |
| Chapter | 5 | Union Territory Goods and Services Tax Act, 2017 | 5.159 |
| Chapter | 6 | Goods and Services Tax (Compensation to States) Act, 2017 | 5.177 |
| Chapter | 7 | Constitution (One Hundred and First Amendment) Act, 2016 | 5.191 |
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Division 6: GST Rules
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| Chapter | 1 | Central Goods and Services Tax Rules, 2017 | 6.3 |
| Chapter | 2 | Integrated Goods and Services Tax Rules, 2017 | 6.153 3 |
| Chapter | 3 | Goods and Services Tax Compensation Cess Rules, 2017 | 6.165 |
| Chapter | 4 | Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023 | 6.167 |
| Chapter | 5 | Settlement of Funds Rules, 2017 | 6.179 |
| Chapter | 6 | Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 | 6.189 |
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Division 7: Notifications/Orders/Instructions
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| Part | A | Central Goods and Services Tax Notifications | 7.69 |
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Division 8: Relevant Circulars & Instructions under Customs Act, 1962
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| Section | Circulars issued under the Customs Act, 1962 | N/A |
Additional information
| Publisher | Bharat |
|---|
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