Author Description

R.K. Jain's GST Law Manual is a comprehensive and authoritative reference that consolidates the statutory provisions, procedural rules, departmental clarifications, notifications, and judicial interpretations governing Goods and Services Tax (GST) in India. Trusted by practitioners and businesses for its accuracy and completeness, this two-volume set comprehensively captures every facet of GST—from registration, levy, and time of supply to invoicing, input tax credit, compliance, litigation, and appellate mechanisms. The Manual also serves as a ready reckoner, enabling professionals to access relevant GST law at a glance. This Edition reflects the most recent amendments, circulars, and case law developments, ensuring readers stay aligned with current practice and compliance requirements. This book is intended for the following audience: • Indirect Tax Practitioners & Consultants advising on GST classification, exemptions, credit, and litigation • CFOs, Tax Heads, and In-house GST Teams managing compliance, ITC reconciliation, pricing, and dispute management • Accountants, CAs, CMAs, and CS Professionals involved in audits, returns, and representations • Lawyers & Counsels requiring statutory provisions, departmental guidance, and case law in one source • Business Entities & Trade Associations seeking clarity on liability, reverse charge, incentives, and exemptions • Academicians & Students as an authentic statutory and procedural reference for advanced learning The Present Publication is the 24th Edition | 2025-26, incorporating notifications issued on 17-09-2025. This book is edited by Centax's Editorial Board with the following noteworthy features: • [Up‑to‑date Compendium] Central and State GST enactments, validated and current to 17-09-2025 • [Ready Reckoner] High‑yield summaries and tables for on‑the‑spot answers before you dive into the bare text • [Compl