Author Description

GST Ready Reckoner is a single-volume, practice-oriented digest that consolidates the law, rules, and procedures of India's Goods & Services Tax (GST) in a logically sequenced and quick-referencing format. Aligned to notifications up to 17-09-2025, this Edition helps professionals interpret core charging provisions, apply place/time/value rules correctly, compute and utilise ITC, comply with invoicing/returns/e-way bill mandates, and navigate assessments, audits, demands, refunds, offences, and appeals with precision. The book also covers sector-specific applications (real estate, construction, transport, finance, telecom, e-commerce, government activities, etc.), ensuring readers can resolve day-to-day issues and prepare for litigation with clear paragraph-by-paragraph guidance. This book is intended for the following audience: • Tax Professionals & Advisors (CA/CMA/CS/Advocates) – For quick answers, compliance checks, and dispute preparation • CFOs/Finance Controllers & GST Teams – For internal SOPs, impact evaluation of notifications, and return closure • Industry & MSMEs – For practical, on-ground guidance on registration, invoicing, ITC, e-way bills, and refunds • Government/PSUs & SEZ/EOU Units – For treatment of supplies, concessions, and zero-rated benefits • Students & Aspirants – For a structured, exam-ready understanding of concepts, procedures, and appellate framework The Present Publication is the 27th Edition | October 2025, incorporating Notifications issued on 17-09-2025. It is authored by Mr V.S. Datey, with the following noteworthy features: • [Up-to-Date Law] Captures CGST/SGST/IGST/UTGST provisions, Rules, and constitutional background updated to 17-09-2025 • [Section & Rule Mapping] Extensive Section Index and Rules Index with para-number pin-pointing for faster navigation • [Concept → Application Flow] Core concepts (supply, classification