PLH’s GST Law & Commentary with Analysis And Procedures (4 Volumes) by Bimal Jain – 10th Edition May 2025. This GST book extensively covers in-depth analyses of CGST, SGST, IGST, UTGST and GST Compensation Cess Laws along with the Rules, Notifications, Circulars, Press Releases and Clarifications issued thereunder and comprehensively discusses all key GST provisions along with challenges and way forward suggestions, in commentary as well as tabular/pictorial formats with multiple practical case studies and examples. This book provides an insight to the readers for ensuring proper understanding as Good and Simple tax and can be used by professionals, corporates, regulators, govt. authorities, etc., for easy and immediate reference.

KEY FEATURES OF THE BOOK

• Detailed commentary on CGST, SGST, IGST, UTGST and GST Compensation Cess Laws along with the Rules made thereunder to encapsulate the provisions for easy digest
• Discussion on various domains – viz. supply of goods or services – intra-state and inter-state, principles of place of supply & time of supply, taxable person, GST ITC, reverse charge, exports and imports, job work, GST rates, TDS, TCS, e-way bill, transitional provisions, appeals and revision, demand and recovery, search & seizure, arrests, offences, penalties, etc.
• In-depth analyses of meaning and scope of term ‘supply’, principles of time & place of supply’ with multiple case studies and likely issues with way forward suggestions. Analyses and discussion on seamless flow of input tax credit in GST with multiple examples
• Case studies on various aspects of valuation’ – transaction value, related party transactions, stock transfers, cross charge, etc.
• Analyses of Exports, Imports and supplies to or by SEZ units/developers in GST along with documentation required vis-a-vis refund mechanism
• Flowcharts on various rules & procedural aspects of GST-registration, payment, invoice, returns and refund along with guidance & implementation of e-invoicing and QR Code’
• Analyses of various provisions for assessment & audit, demands & recovery and offences & penalties, search, seizure, arrests along with procedural flowcharts for appeals & revision and advance ruling
• How to file Annual Return (Form GSTR-9) and Self Certified Reconciliation statement (Form GSTR- 9C) as per revised formats and key guidance and precautions required
• All updated provisions and rules along with topic wise bifurcation of all departmental clarifications, CBIC FAQs as updated press releases, circulars, orders, e-fliers, etc. as on date.

Highlights :

• Vol 1: Detailed commentary (with updated provisions, rules, circulars, FAQs, etc.) on various topics of GST Laws and Provisions viz. Supply of goods or services – intra-state and inter-state. Principles of time of supply & place of supply, taxable person, GST ITC, reverse charge, exports and imports, job work, TDS, TCS, appeals & revision, demand and recovery, search & seizure, arrests, offences, penalties, etc., with practical case studies and illustrations & FAQs for conceptual clarity.
• Vol 2: GST Procedures viz. registration, payment, invoice, GST returns, refund, etc. with their forms and flow charts for easy understanding, Manual for GST Rates & Exemptions as on date, GST Annual Return (GSTR-9) and Self Certified Reconciliation statement (GSTR–9C) as per revised formats, e-invoicing, ‘QR code’ and Discussion on ‘Way forward GST return system – Sequential filing of GST Return’ etc.
• Vol 3: Complete Guide and Manual for GST Rates and Exemption of Goods and Services updated as on date including all the latest notifications, circulars, press release, etc.
• Vol 4: (with QR code to access through Coupon Code): All Updated CGST, IGST, UTGST, Compensation Cess Acts and Rules, Notifications, Circulars, Orders, and Press Releases, various GST Forms & utility, etc., as on date.