Commercial’s Handbook of GST – Procedure, Commentary and Rates by Rakesh Garg – 11th Edition 2025.

The 11th Edition (October 2025) of Commercial’s Handbook of GST – Procedure, Commentary and Rates is the definitive, authoritative guide to India’s Goods and Services Tax. Authored by renowned indirect tax experts Adv. (CA) Rakesh Garg and CMA Sandeep Garg, this comprehensive volume combines meticulous legal accuracy with practical utility. It is fully updated with the latest amendments, including the sweeping GST 2.0 reforms, up to 25 September 2025.

Key Professional Features

• Detailed Commentary: Offers section-wise explanations of complex GST provisions, broken down with practical illustrations, diagrams, and graphs for easy, real-world interpretation.

• GST 2.0 Reforms: Incorporates the revised GST rates on goods and services effective from 22 September 2025, ensuring your pricing and billing remain fully compliant.

• Comparative Analysis: Features dedicated chapters on Comparative GST Rates, Transitional Safeguards, and the latest official FAQs to help navigate the new regime.

• Reference Tables & Compliance Charts: Includes quick-reference timelines for compliance, limitation periods, non-creditable supplies, penalties, and offences.

Who Should Buy This Book?

This handbook is an indispensable, day-to-day trusted resource for scrutiny, assessment, and compliance guidance for:

• Tax Professionals & GST Consultants

• Chartered Accountants & Legal Practitioners

• Corporate Managers & In-house Finance Teams

• Academicians & Students preparing for advanced professional examinations.

About the Authors

• Adv. (CA) Rakesh Garg: A graduate of Shri Ram College of Commerce (SRCC) and a member of ICAI with nearly 40 years of professional experience specializing in Sales Tax, VAT, Service Tax, and GST. He is an award-winning author of numerous highly regarded tax manuals. He has served as an advisor and convener for the Indirect Tax Study Circle of NIRC (ICAI) and is a frequent faculty member for government revenue department training programs.

• CMA, FCA Sandeep Garg: An SRCC graduate and fellow member of ICAI with over 30 years of practice. He brings vast experience in indirect taxation, GST process review, and implementation. Co-author of several authoritative taxation books alongside Rakesh Garg, he was also recognized by NIRC (ICAI) for his exemplary services in authoring and professional training.

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