{"product_id":"abc-of-gst-3rd-edition-2026-gst-law-guide-india","title":"ABC of GST 3rd Edition 2026 | Comprehensive GST Law Guide India","description":"\u003ch1 data-section-id=\"2k31by\" data-start=\"429\" data-end=\"442\"\u003eOVERVIEW\u003c\/h1\u003e\n\u003cp data-start=\"444\" data-end=\"855\"\u003e\u003cstrong data-start=\"444\" data-end=\"477\"\u003eABC of GST (3rd Edition 2026)\u003c\/strong\u003e 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 \u003cstrong data-start=\"640\" data-end=\"657\"\u003eCA Anil Goyal\u003c\/strong\u003e and \u003cstrong data-start=\"662\" data-end=\"682\"\u003eCA Pranjal Goyal\u003c\/strong\u003e, 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.\u003c\/p\u003e\n\u003cp data-start=\"857\" data-end=\"1184\"\u003eThe latest edition 2026 offers an in-depth study of the \u003cstrong data-start=\"913\" data-end=\"982\"\u003eCGST Act, IGST Act, GST Compensation to States Act, and GST Rules\u003c\/strong\u003e, supported by relevant case laws, circulars, notifications, and practical interpretations. The systematic presentation helps readers understand both conceptual and procedural aspects of GST compliance.\u003c\/p\u003e\n\u003cp data-start=\"1186\" data-end=\"1447\"\u003eWhether 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.\u003c\/p\u003e\n\u003chr data-start=\"1449\" data-end=\"1452\"\u003e\n\u003ch1 data-section-id=\"7r1bim\" data-start=\"1454\" data-end=\"1471\"\u003eKEY FEATURES\u003c\/h1\u003e\n\u003cul data-start=\"1473\" data-end=\"2079\"\u003e\n\u003cli data-section-id=\"bogfew\" data-start=\"1473\" data-end=\"1519\"\u003eComprehensive coverage of GST laws in India.\u003c\/li\u003e\n\u003cli data-section-id=\"1cbfm7k\" data-start=\"1520\" data-end=\"1612\"\u003eAuthored by experienced taxation professionals \u003cstrong data-start=\"1569\" data-end=\"1586\"\u003eCA Anil Goyal\u003c\/strong\u003e and \u003cstrong data-start=\"1591\" data-end=\"1611\"\u003eCA Pranjal Goyal\u003c\/strong\u003e.\u003c\/li\u003e\n\u003cli data-section-id=\"12qg6yf\" data-start=\"1613\" data-end=\"1649\"\u003ePublished by \u003cstrong data-start=\"1628\" data-end=\"1648\"\u003eBharat Law House\u003c\/strong\u003e.\u003c\/li\u003e\n\u003cli data-section-id=\"1erkcbo\" data-start=\"1650\" data-end=\"1681\"\u003eUpdated \u003cstrong data-start=\"1660\" data-end=\"1680\"\u003e3rd Edition 2026\u003c\/strong\u003e.\u003c\/li\u003e\n\u003cli data-section-id=\"14ysezp\" data-start=\"1682\" data-end=\"1737\"\u003eDetailed section-wise analysis of the CGST Act, 2017.\u003c\/li\u003e\n\u003cli data-section-id=\"txg0yr\" data-start=\"1738\" data-end=\"1802\"\u003eExtensive coverage of IGST Act and Compensation to States Act.\u003c\/li\u003e\n\u003cli data-section-id=\"13z94yo\" data-start=\"1803\" data-end=\"1845\"\u003eRule-wise commentary on GST Rules, 2017.\u003c\/li\u003e\n\u003cli data-section-id=\"te7mbn\" data-start=\"1846\" data-end=\"1934\"\u003eIncludes important case laws, circulars, notifications, and practical interpretations.\u003c\/li\u003e\n\u003cli data-section-id=\"1nucjrx\" data-start=\"1935\" data-end=\"2011\"\u003eSuitable for professionals, practitioners, and competitive exam aspirants.\u003c\/li\u003e\n\u003cli data-section-id=\"dgsk10\" data-start=\"2012\" data-end=\"2079\"\u003e\n\u003cstrong data-start=\"2014\" data-end=\"2034\"\u003ePaperback format\u003c\/strong\u003e for convenient everyday reference and study.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"2081\" data-end=\"2084\"\u003e\n\u003ch1 data-section-id=\"3mcwec\" data-start=\"2086\" data-end=\"2112\"\u003eWHAT THIS BOOK COVERS\u003c\/h1\u003e\n\u003ch3 data-section-id=\"qelz1p\" data-start=\"2114\" data-end=\"2143\"\u003eGST Legislative Framework\u003c\/h3\u003e\n\u003cul data-start=\"2144\" data-end=\"2287\"\u003e\n\u003cli data-section-id=\"ymz0nj\" data-start=\"2144\" data-end=\"2193\"\u003eCentral Goods and Services Tax (CGST) Act, 2017\u003c\/li\u003e\n\u003cli data-section-id=\"1jlpmep\" data-start=\"2194\" data-end=\"2246\"\u003eIntegrated Goods and Services Tax (IGST) Act, 2017\u003c\/li\u003e\n\u003cli data-section-id=\"1e1f2zg\" data-start=\"2247\" data-end=\"2287\"\u003eGST (Compensation to States) Act, 2017\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"1wt0yu8\" data-start=\"2289\" data-end=\"2315\"\u003eGST Rules \u0026amp; Compliance\u003c\/h3\u003e\n\u003cul data-start=\"2316\" data-end=\"2451\"\u003e\n\u003cli data-section-id=\"1cg6se6\" data-start=\"2316\" data-end=\"2334\"\u003eCGST Rules, 2017\u003c\/li\u003e\n\u003cli data-section-id=\"6b84k7\" data-start=\"2335\" data-end=\"2362\"\u003eGST procedural provisions\u003c\/li\u003e\n\u003cli data-section-id=\"4d8vhx\" data-start=\"2363\" data-end=\"2390\"\u003eRegistration requirements\u003c\/li\u003e\n\u003cli data-section-id=\"ki3yb3\" data-start=\"2391\" data-end=\"2426\"\u003eReturns and compliance mechanisms\u003c\/li\u003e\n\u003cli data-section-id=\"o0syn5\" data-start=\"2427\" data-end=\"2451\"\u003eInput Tax Credit (ITC)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"7iu2o5\" data-start=\"2453\" data-end=\"2478\"\u003eGST Taxation Concepts\u003c\/h3\u003e\n\u003cul data-start=\"2479\" data-end=\"2579\"\u003e\n\u003cli data-section-id=\"1niixf\" data-start=\"2479\" data-end=\"2497\"\u003eSupply under GST\u003c\/li\u003e\n\u003cli data-section-id=\"1rabve\" data-start=\"2498\" data-end=\"2526\"\u003eLevy and collection of GST\u003c\/li\u003e\n\u003cli data-section-id=\"4t0epz\" data-start=\"2527\" data-end=\"2543\"\u003eTime of supply\u003c\/li\u003e\n\u003cli data-section-id=\"136vpk9\" data-start=\"2544\" data-end=\"2561\"\u003ePlace of supply\u003c\/li\u003e\n\u003cli data-section-id=\"1gr70m1\" data-start=\"2562\" data-end=\"2579\"\u003eValue of supply\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"1g7ciwi\" data-start=\"2581\" data-end=\"2609\"\u003eAssessment \u0026amp; Enforcement\u003c\/h3\u003e\n\u003cul data-start=\"2610\" data-end=\"2743\"\u003e\n\u003cli data-section-id=\"1jsoi74\" data-start=\"2610\" data-end=\"2633\"\u003eAssessment procedures\u003c\/li\u003e\n\u003cli data-section-id=\"9hxiu7\" data-start=\"2634\" data-end=\"2652\"\u003eAudit provisions\u003c\/li\u003e\n\u003cli data-section-id=\"1joyhh9\" data-start=\"2653\" data-end=\"2683\"\u003eInspection and investigation\u003c\/li\u003e\n\u003cli data-section-id=\"1swf7db\" data-start=\"2684\" data-end=\"2716\"\u003eDemand and recovery mechanisms\u003c\/li\u003e\n\u003cli data-section-id=\"ekfzsg\" data-start=\"2717\" data-end=\"2743\"\u003eAppeals and adjudication\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"biie6t\" data-start=\"2745\" data-end=\"2777\"\u003ePractical Reference Material\u003c\/h3\u003e\n\u003cul data-start=\"2778\" data-end=\"2914\"\u003e\n\u003cli data-section-id=\"r2su10\" data-start=\"2778\" data-end=\"2814\"\u003eLatest circulars and notifications\u003c\/li\u003e\n\u003cli data-section-id=\"1aj6e2v\" data-start=\"2815\" data-end=\"2839\"\u003eLandmark GST case laws\u003c\/li\u003e\n\u003cli data-section-id=\"14o2mae\" data-start=\"2840\" data-end=\"2869\"\u003eDepartmental clarifications\u003c\/li\u003e\n\u003cli data-section-id=\"1pn5ts\" data-start=\"2870\" data-end=\"2914\"\u003ePractical interpretations and applications\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"2916\" data-end=\"2919\"\u003e\n\u003ch1 data-section-id=\"uf2qlj\" data-start=\"2921\" data-end=\"2940\"\u003eWHO SHOULD BUY\u003c\/h1\u003e\n\u003cul data-start=\"2942\" data-end=\"3264\"\u003e\n\u003cli data-section-id=\"1urrjn0\" data-start=\"2942\" data-end=\"2988\"\u003eCA Foundation, Intermediate \u0026amp; Final students\u003c\/li\u003e\n\u003cli data-section-id=\"1t6nayl\" data-start=\"2989\" data-end=\"3003\"\u003eCMA students\u003c\/li\u003e\n\u003cli data-section-id=\"80sccv\" data-start=\"3004\" data-end=\"3042\"\u003eCS Executive \u0026amp; Professional students\u003c\/li\u003e\n\u003cli data-section-id=\"psq1ms\" data-start=\"3043\" data-end=\"3066\"\u003eLaw students in India\u003c\/li\u003e\n\u003cli data-section-id=\"n73zfe\" data-start=\"3067\" data-end=\"3093\"\u003eJudiciary exam aspirants\u003c\/li\u003e\n\u003cli data-section-id=\"13x234i\" data-start=\"3094\" data-end=\"3129\"\u003eGST practitioners and consultants\u003c\/li\u003e\n\u003cli data-section-id=\"1razit7\" data-start=\"3130\" data-end=\"3153\"\u003eChartered Accountants\u003c\/li\u003e\n\u003cli data-section-id=\"a2krsa\" data-start=\"3154\" data-end=\"3187\"\u003eTax advocates and professionals\u003c\/li\u003e\n\u003cli data-section-id=\"oiy8ry\" data-start=\"3188\" data-end=\"3229\"\u003eBusiness owners handling GST compliance\u003c\/li\u003e\n\u003cli data-section-id=\"sacdsj\" data-start=\"3230\" data-end=\"3264\"\u003eCommerce faculty and researchers\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3266\" data-end=\"3269\"\u003e\n\u003ch1 data-section-id=\"1kosu3q\" data-start=\"3271\" data-end=\"3301\"\u003eWHY THIS BOOK IS VALUABLE\u003c\/h1\u003e\n\u003cp data-start=\"3303\" data-end=\"3355\"\u003e✅ Covers GST law comprehensively in a single volume.\u003c\/p\u003e\n\u003cp data-start=\"3357\" data-end=\"3436\"\u003e✅ Updated with the latest amendments, notifications, and judicial developments.\u003c\/p\u003e\n\u003cp data-start=\"3438\" data-end=\"3498\"\u003e✅ Combines statutory provisions with practical explanations.\u003c\/p\u003e\n\u003cp data-start=\"3500\" data-end=\"3547\"\u003e✅ Trusted work by experienced taxation experts.\u003c\/p\u003e\n\u003cp data-start=\"3549\" data-end=\"3617\"\u003e✅ Useful for both examination preparation and professional practice.\u003c\/p\u003e\n\u003cp data-start=\"3619\" data-end=\"3687\"\u003e✅ Simplifies complex GST provisions through structured presentation.\u003c\/p\u003e\n\u003cp data-start=\"3689\" data-end=\"3754\"\u003e✅ Excellent reference source for taxation professionals in India.\u003c\/p\u003e\n\u003chr data-start=\"3756\" data-end=\"3759\"\u003e\n\u003ch1 data-section-id=\"1ngixeo\" data-start=\"3761\" data-end=\"3782\"\u003ePRODUCT DETAILS\u003c\/h1\u003e\n\u003cdiv class=\"TyagGW_tableContainer\"\u003e\n\u003cdiv class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\"\u003e\n\u003ctable data-start=\"3784\" data-end=\"4094\" class=\"w-fit min-w-(--thread-content-width)\" style=\"width: 100%; height: 195.938px;\"\u003e\n\u003cthead data-start=\"3784\" data-end=\"3809\"\u003e\n\u003ctr data-start=\"3784\" data-end=\"3809\" style=\"height: 19.5938px;\"\u003e\n\u003cth data-start=\"3784\" data-end=\"3798\" data-col-size=\"sm\" class=\"last:pe-10\" style=\"width: 26.0932%; height: 19.5938px;\"\u003eParticulars\u003c\/th\u003e\n\u003cth data-start=\"3798\" data-end=\"3809\" data-col-size=\"sm\" class=\"last:pe-10\" style=\"width: 71.0291%; height: 19.5938px;\"\u003eDetails\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody data-start=\"3835\" data-end=\"4094\"\u003e\n\u003ctr data-start=\"3835\" data-end=\"3857\" style=\"height: 19.5938px;\"\u003e\n\u003ctd data-start=\"3835\" data-end=\"3843\" data-col-size=\"sm\" style=\"width: 26.0932%; height: 19.5938px;\"\u003eTitle\u003c\/td\u003e\n\u003ctd data-start=\"3843\" data-end=\"3857\" data-col-size=\"sm\" style=\"width: 71.0291%; height: 19.5938px;\"\u003eABC of GST\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3858\" data-end=\"3903\" style=\"height: 19.5938px;\"\u003e\n\u003ctd data-start=\"3858\" data-end=\"3868\" data-col-size=\"sm\" style=\"width: 26.0932%; height: 19.5938px;\"\u003eAuthors\u003c\/td\u003e\n\u003ctd data-start=\"3868\" data-end=\"3903\" data-col-size=\"sm\" style=\"width: 71.0291%; height: 19.5938px;\"\u003eCA Anil Goyal, CA Pranjal Goyal\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3904\" data-end=\"3931\" style=\"height: 19.5938px;\"\u003e\n\u003ctd data-start=\"3904\" data-end=\"3913\" data-col-size=\"sm\" style=\"width: 26.0932%; height: 19.5938px;\"\u003eEditor\u003c\/td\u003e\n\u003ctd data-start=\"3913\" data-end=\"3931\" data-col-size=\"sm\" style=\"width: 71.0291%; height: 19.5938px;\"\u003eVaishali Goyal\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3932\" data-end=\"3964\" style=\"height: 19.5938px;\"\u003e\n\u003ctd data-start=\"3932\" data-end=\"3944\" data-col-size=\"sm\" style=\"width: 26.0932%; height: 19.5938px;\"\u003ePublisher\u003c\/td\u003e\n\u003ctd data-start=\"3944\" data-end=\"3964\" data-col-size=\"sm\" style=\"width: 71.0291%; height: 19.5938px;\"\u003eBharat Law House\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3965\" data-end=\"3987\" style=\"height: 19.5938px;\"\u003e\n\u003ctd data-start=\"3965\" data-end=\"3976\" data-col-size=\"sm\" style=\"width: 26.0932%; height: 19.5938px;\"\u003eLanguage\u003c\/td\u003e\n\u003ctd data-start=\"3976\" data-end=\"3987\" data-col-size=\"sm\" style=\"width: 71.0291%; height: 19.5938px;\"\u003eEnglish\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3988\" data-end=\"4018\" style=\"height: 19.5938px;\"\u003e\n\u003ctd data-start=\"3988\" data-end=\"3998\" data-col-size=\"sm\" style=\"width: 26.0932%; height: 19.5938px;\"\u003eEdition\u003c\/td\u003e\n\u003ctd data-start=\"3998\" data-end=\"4018\" data-col-size=\"sm\" style=\"width: 71.0291%; height: 19.5938px;\"\u003e3rd Edition 2026\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4019\" data-end=\"4051\" style=\"height: 19.5938px;\"\u003e\n\u003ctd data-start=\"4019\" data-end=\"4029\" data-col-size=\"sm\" style=\"width: 26.0932%; height: 19.5938px;\"\u003eSubject\u003c\/td\u003e\n\u003ctd data-start=\"4029\" data-end=\"4051\" data-col-size=\"sm\" style=\"width: 71.0291%; height: 19.5938px;\"\u003eGST Law \u0026amp; Taxation\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4052\" data-end=\"4074\" style=\"height: 19.5938px;\"\u003e\n\u003ctd data-start=\"4052\" data-end=\"4061\" data-col-size=\"sm\" style=\"width: 26.0932%; height: 19.5938px;\"\u003eFormat\u003c\/td\u003e\n\u003ctd data-start=\"4061\" data-end=\"4074\" data-col-size=\"sm\" style=\"width: 71.0291%; height: 19.5938px;\"\u003ePaperback\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4075\" data-end=\"4094\" style=\"height: 19.5938px;\"\u003e\n\u003ctd data-start=\"4075\" data-end=\"4085\" data-col-size=\"sm\" style=\"width: 26.0932%; height: 19.5938px;\"\u003eCountry\u003c\/td\u003e\n\u003ctd data-start=\"4085\" data-end=\"4094\" data-col-size=\"sm\" style=\"width: 71.0291%; height: 19.5938px;\"\u003eIndia\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003chr data-start=\"4096\" data-end=\"4099\"\u003e\n\u003ch1 data-section-id=\"102eibw\" data-start=\"4101\" data-end=\"4115\"\u003eBENEFITS\u003c\/h1\u003e\n\u003cul data-start=\"4117\" data-end=\"4489\"\u003e\n\u003cli data-section-id=\"1b1b0k4\" data-start=\"4117\" data-end=\"4173\"\u003eGain a strong understanding of GST law and compliance.\u003c\/li\u003e\n\u003cli data-section-id=\"1j9lx90\" data-start=\"4174\" data-end=\"4247\"\u003ePrepare effectively for CA, CS, CMA, and taxation-related examinations.\u003c\/li\u003e\n\u003cli data-section-id=\"g7jlo6\" data-start=\"4248\" data-end=\"4303\"\u003eImprove practical GST advisory and compliance skills.\u003c\/li\u003e\n\u003cli data-section-id=\"nuuo4u\" data-start=\"4304\" data-end=\"4364\"\u003eStay updated with current GST developments and amendments.\u003c\/li\u003e\n\u003cli data-section-id=\"1coz3x4\" data-start=\"4365\" data-end=\"4434\"\u003eBuild confidence in handling GST litigation and procedural matters.\u003c\/li\u003e\n\u003cli data-section-id=\"147q5or\" data-start=\"4435\" data-end=\"4489\"\u003eEnhance professional expertise in indirect taxation.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"4491\" data-end=\"4494\"\u003e\n\u003ch1 data-section-id=\"7tfcgc\" data-start=\"4496\" data-end=\"4516\"\u003eCALL TO ACTION\u003c\/h1\u003e\n\u003cp data-start=\"4518\" data-end=\"4751\"\u003e\u003cstrong data-start=\"4518\" data-end=\"4751\"\u003eStay 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.\u003c\/strong\u003e\u003c\/p\u003e","brand":"Lawpustak.com","offers":[{"title":"Default Title","offer_id":41948627763223,"sku":"ABC of GST-Bharat-LP","price":1359.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0580\/7259\/6503\/files\/SoldByLawPustak_248x248px_-2026-06-13T131519.745.jpg?v=1781349449","url":"https:\/\/www.lawpustak.com\/products\/abc-of-gst-3rd-edition-2026-gst-law-guide-india","provider":"Lawpustak.com","version":"1.0","type":"link"}