About the Author

Ashima Bansal is a respected tax professional and author known for her expertise in GST compliance and return analysis. She has extensive experience in taxation practices and has contributed significantly to simplifying GST concepts for professionals and students through her writings and research.

CA. Arun Chhajer is a Chartered Accountant and GST expert with vast practical experience in indirect taxation, compliance management, and advisory services. He is widely recognized for his practical approach to GST law and his ability to explain complex provisions in a clear and structured manner. His publications are highly valued by tax professionals and practitioners across India.

Together, the authors bring strong academic knowledge and practical experience, making this book a valuable guide for understanding GST returns and compliance mechanisms.

Description

Analysis of GST Returns (Interlinking of Returns for Compliance Enhancement) by Ashima Bansal and CA. Arun Chhajer is a comprehensive guide designed to help professionals, businesses, and students understand the structure, analysis, and interlinking of GST returns under the Indian GST framework.

This 3rd Edition (2026) published by Bharat Law House provides an in-depth explanation of various GST returns, their interconnections, reconciliation requirements, and compliance mechanisms. The book focuses on simplifying the complex GST return filing process and provides practical insights into how different returns are interrelated within the GST system.

It covers detailed discussions on return formats, compliance procedures, data reconciliation, error rectification, and practical issues faced by taxpayers and professionals. With updated provisions and analytical explanations, this book serves as an essential resource for Chartered Accountants, GST practitioners, tax consultants, advocates, finance professionals, and commerce students.

The authors have structured the content in a practical and easy-to-understand manner, making it a reliable reference for understanding GST return compliance and improving accuracy in return filing.