OVERVIEW

ABC of GST (3rd Edition 2026) is a comprehensive and practical guide designed to simplify the complex framework of Goods and Services Tax (GST) in India. Authored by renowned taxation experts CA Anil Goyal and CA Pranjal Goyal, this book provides a section-wise and rule-wise analysis of GST laws, making it an essential reference for tax professionals, practitioners, business owners, and students.

The latest edition 2026 offers an in-depth study of the CGST Act, IGST Act, GST Compensation to States Act, and GST Rules, supported by relevant case laws, circulars, notifications, and practical interpretations. The systematic presentation helps readers understand both conceptual and procedural aspects of GST compliance.

Whether you are a tax consultant, CA aspirant, commerce student, law student in India, or preparing for a judiciary exam involving taxation laws, this guide serves as a reliable resource for academic learning, professional practice, and examination preparation.

KEY FEATURES

• Comprehensive coverage of GST laws in India.
• Authored by experienced taxation professionals CA Anil Goyal and CA Pranjal Goyal.
• Published by Bharat Law House.
• Updated 3rd Edition 2026.
• Detailed section-wise analysis of the CGST Act, 2017.
• Extensive coverage of IGST Act and Compensation to States Act.
• Rule-wise commentary on GST Rules, 2017.
• Includes important case laws, circulars, notifications, and practical interpretations.
• Suitable for professionals, practitioners, and competitive exam aspirants.
• Paperback format for convenient everyday reference and study.

WHAT THIS BOOK COVERS

GST Legislative Framework

• Central Goods and Services Tax (CGST) Act, 2017
• Integrated Goods and Services Tax (IGST) Act, 2017
• GST (Compensation to States) Act, 2017

GST Rules & Compliance

• CGST Rules, 2017
• GST procedural provisions
• Registration requirements
• Returns and compliance mechanisms
• Input Tax Credit (ITC)

GST Taxation Concepts

• Supply under GST
• Levy and collection of GST
• Time of supply
• Place of supply
• Value of supply

Assessment & Enforcement

• Assessment procedures
• Audit provisions
• Inspection and investigation
• Demand and recovery mechanisms
• Appeals and adjudication

Practical Reference Material

• Latest circulars and notifications
• Landmark GST case laws
• Departmental clarifications
• Practical interpretations and applications

WHO SHOULD BUY

• CA Foundation, Intermediate & Final students
• CMA students
• CS Executive & Professional students
• Law students in India
• Judiciary exam aspirants
• GST practitioners and consultants
• Chartered Accountants
• Tax advocates and professionals
• Business owners handling GST compliance
• Commerce faculty and researchers

WHY THIS BOOK IS VALUABLE

✅ Covers GST law comprehensively in a single volume.

✅ Updated with the latest amendments, notifications, and judicial developments.

✅ Combines statutory provisions with practical explanations.

✅ Trusted work by experienced taxation experts.

✅ Useful for both examination preparation and professional practice.

✅ Simplifies complex GST provisions through structured presentation.

✅ Excellent reference source for taxation professionals in India.

PRODUCT DETAILS

BENEFITS

• Gain a strong understanding of GST law and compliance.
• Prepare effectively for CA, CS, CMA, and taxation-related examinations.
• Improve practical GST advisory and compliance skills.
• Stay updated with current GST developments and amendments.
• Build confidence in handling GST litigation and procedural matters.
• Enhance professional expertise in indirect taxation.

CALL TO ACTION

Stay ahead in GST compliance and taxation practice with the latest edition of ABC of GST. A trusted resource for professionals, students, and practitioners across India. Order your copy today before the latest stock is exhausted.