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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 | 978-93-4777-940-4 |
| Edition | 10th edn., 2026 (in 3 volumes) |
| Pages | 4560 |
| Authors | CA. Ashok Batra |
| Publisher | Bharat Publishers |
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Description
GST (Law & Procedure) in 3 Volumes – 10th Edition (2026) is a comprehensive and authoritative treatise on India’s Goods and Services Tax (GST) regime. Authored by CA. Ashok Batra and published by Bharat Publishers, this multi-volume set is one of the most detailed and trusted resources for GST law and practice.
Spanning an extensive 4560 pages across 3 volumes, the book provides in-depth coverage of GST law, procedures, rules, notifications, circulars, judicial pronouncements, and practical aspects of compliance and litigation. The content is meticulously structured to support both detailed study and professional application.
This publication is an indispensable reference for chartered accountants, GST practitioners, advocates, corporate tax teams, consultants, departmental officers, and advanced students involved in GST compliance, advisory, and litigation.
📘 Key Features:
- Comprehensive GST Law & Procedure in 3 volumes
- Covers law, rules, notifications, circulars & case laws
- Detailed analysis with practical insights
- Trusted work by a leading GST expert
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CONTENTS AT A GLANCE
| Section/Item Type | Identifier | Description | Page Number |
| Section | Bharat? | 5 | |
| Preface | Preface to the Tenth Edition | 7 | |
| Section | Detailed Contents | 9 | |
| Glossary | [Acronyms] | 31 | |
| Section | Table of Cases | 37 | |
| 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 | 1.156 |
| Referencer | 3 | Guiding Rules for the Construction and Application of Legislative Enactments | 1.154 |
| Referencer | 4 | List of section-wise/rule-wise commentary in different Chapters of this books | 1.156 |
| Referencer | 5 | List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc. | 1.158 |
| Referencer | 6 | GST Portal | 1.202 |
| Referencer | 7 | List of Extended Due Dates for Various GST Returns | 1.204 |
| Referencer | 8 | Time-Barred Limits for Issuance of SCNs and Orders for Various Years | 1.238 |
| Referencer | 9 | Interest Payable under Different Situations and its rates | 1.239 |
| Referencer | 10 | An Overview of Summons issued u/s 70 | 1.242 |
| Referencer | 11 | A Comprehensive Listing of Penalties, Late Fees, and Fines Applicable in Various Scenarios | 1.251 |
| Referencer | 12 | Illustrative Cases of Waiver of Penalty, Late Fee, and Interest | 1.260 |
| Referencer | 13 | Prosecution & Penal Provisions of Sections 132 & 133 | 1.267 |
| Referencer | 14 | Directory of GST Forms, Returns, and Applications | 1.271 |
| Referencer | 15 | Definitions of Various Types of Persons | 1.287 |
| Referencer | 16 | Definitions of Various Types of GST Supplies | 1.289 |
| Referencer | 17 | Model Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers, and Other Essential Documents | 1.293 |
| Referencer | 18 | Scheme of broad classification of goods under GST | 1.303 |
| Referencer | 19 | Scheme of broad classification of services under GST | 1.307 |
| Referencer | 20 | List of Topic-Wise Circulars/Instructions/Guidelines etc. | 1.312 |
| Referencer | 21 | Supplies of Goods Liable to Reverse Charge under GST | 1.346 |
| Referencer | 22 | Supplies of Services Liable to Reverse Charge under GST | 1.349 |
| Referencer | 23 | List of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs) | 1.356 |
| Referencer | 24 | GST Amnesty Scheme 2024: Relief Provisions under Section 128A | 1.358 |
| 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 | 1.367 |
| Referencer | 27 | Critical Deadlines for GST Amnesty Scheme, 2024 | 1.368 |
| 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 |
| Referencer | 31 | List of Latest Notifications, Circulars, FAQs, Press Releases, etc., issued under NextGen GST Reforms in September, 2025 | 1.395 |
| Referencer | 32 | Comparison of Schedules under Goods Rate Notifications | 1.399 |
| Referencer | 33 | Amended Rates of Tax on Services & ITC Eligibility (Full, Restricted, or Nil) – Effective from 22.09.2025 | 1.400 |
| Referencer | 34 | Staggered Filing Schedule for E-Filing of Appeal before GSTAT | 1.403 |
| Referencer | 35 | Common Provisions under CGST/IGST/UTGST Acts | 1.405 |
| Referencer | 36 | Relevant Articles of the Constitution of India | 1.407 |
| Referencer | 37 | Goods and Services Tax Council (GST Council) | 1.415 |
| Referencer | 38 | Goods and Services Tax Network (GSTN) | 1.418 |
| Referencer | 39 | Production of additional evidence — Rule 112 | 1.422 |
| Referencer | 40 | Job Work under the GST | 1.423 |
| Referencer | 41 | Works Contract Services under the GST | 1.427 |
|
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 | 2.10 |
| Part | C | CGST Rates of Goods with HSN Codes | 2.37 |
| Part | D | Exemption from compensation cess on supply of goods | 2.38 |
| Part | E | Compensation Cess rates on supply of specified goods w.e.f. 01.07.2017 | 2.40 |
| Part | F | CGST Rates of Goods with HSN Codes w.e.f. 22.09.2025 | 2.58 |
| Part | G | CGST Rates of Goods with HSN Codes w.e.f. 01.07.2017 till 21.09.2025 | 2.128 |
|
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 | 3.47 |
| Part | C | CGST rates of services with accounting codes w.e.f. 01.07.2017 | 3.51 |
| Part | D | Scheme of Classification of Services | 3.122 |
| Part | E | Compensation Cess Rates on Services w.e.f. 01.07.2017 | 3.143 |
|
Division 4: Practice and Procedure (Volume 1)
|
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| Chapter | 1 | Introduction and Overview of GST including its Administration | 4.4 |
| Chapter | 2 | Concept of Supply including Intra-State & Inter-State Supply | 4.61 |
| Chapter | 3 | Place of Supply of Goods or Services or Both | 4.156 |
| Chapter | 4 | Zero-Rated Supply (including Exports) and Imports | 4.225 |
| Chapter | 5 | Levy of Tax | 4.264 |
| Chapter | 6 | Exemption from Tax | 4.335 |
| Chapter | 7 | Registration | 4.541 |
| Chapter | 8 | Electronic Commerce including TCS | 4.656 |
| Chapter | 9 | Valuation of Taxable Supply | 4.687 |
| Volume 2 | |||
| Chapter | 10 | Input Tax Credit | 4.739 |
| Chapter | 11 | Classification of Goods and Services | 4.901 |
| Chapter | 12 | Time of supply and payment of tax | 4.916 |
| Chapter | 13 | Reverse Charge under GST | 4.1026 |
| Chapter | 14 | Tax Invoice, Credit and Debit Notes | 4.1079 |
| Chapter | 15 | Returns | 4.1152 |
| Chapter | 16 | Refunds | 4.1322 |
| Chapter | 17 | Accounts and other records | 4.1523 |
| Chapter | 18 | Offences, Penalties and Prosecution | 4.1539 |
| Chapter | 19 | Transitional Provisions | 4.1632 |
| Chapter | 20 | Assessment including Scrutiny | 4.1733 |
| Chapter | 21 | Audit under GST | 4.1766 |
| Chapter | 22 | Inspection, Search, Seizure and Arrest | 4.1787 |
| Chapter | 23 | Inspection of goods in transit including E-Way Bills | 4.1847 |
| Chapter | 24 | Demands and Recovery | 4.1902 |
| Chapter | 25 | Appeals and Revision | 4.2026 |
| Chapter | 26 | Advance Ruling | 4.2142 |
| Chapter | 27 | Liability to pay in certain cases | 4.2176 |
| Chapter | 28 | Miscellaneous Topics | 4.2194 |
| Chapter | 29 | GST on Real Estate Sector | 4.2269 |
| Chapter | 30 | Meanings of words & phrases frequently used in statutory provisions & rules | 4.2315 |
| Chapter | 31 | Principles of interpretation of statutes including GST Acts | 4.2325 |
| Chapter | 32 | Tax Planning under GST | 4.2362 |
| Chapter | 33 | Issuance of invoice without supply – Fake/Bogus Invoicing | 4.2373 |
| 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 |
| 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 |
|
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 | 6.157 |
| Chapter | 3 | Goods and Services Tax Compensation Cess Rules, 2017 | 6.169 |
| Chapter | 4 | Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023 | 6.171 |
| Chapter | 5 | Settlement of Funds Rules, 2017 | 6.183 |
| Chapter | 6 | Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 | 6.193 |
| Chapter | 7 | Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 | 6.195 |
|
Division 7: Notifications/Orders/Instructions
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| Part | A | Central Goods and Services Tax Notifications | 7.71 |
|
Division 8: Relevant Circulars & Instructions under Customs Act, 1962
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| Section | Circulars issued under the Customs Act, 1962 | 8.3 |
Additional information
| Publisher | Bharat |
|---|
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