OVERVIEW

GST Law & Procedure by CA Ashok Batra, assisted by CA Raj Jaggi, is one of India's most comprehensive and trusted references on Goods and Services Tax. Published by Bharat Publications, this 10th Edition 2026 has been updated with highlights of amendments made by the Finance Act, 2026 and provides a detailed understanding of GST law, compliance procedures, and practical implementation.

Presented in a 3-volume set, this authoritative GST manual covers the statutory framework, procedural requirements, departmental clarifications, notifications, circulars, and important judicial developments relevant to GST practice in India. The book is designed to bridge the gap between legal provisions and practical application, making it an essential resource for professionals and students alike.

Whether you are a CA, CMA, CS, tax consultant, advocate, law student, or preparing for professional and judiciary examinations, this latest edition serves as a reliable guide to mastering GST law and procedure in India.

KEY FEATURES

• Authored by renowned GST expert CA Ashok Batra
• Assisted by CA Raj Jaggi
• Published by Bharat Publications
• 10th Edition 2026
• Updated with amendments made by Finance Act, 2026
• Comprehensive Set of 3 Volumes
• Includes circulars integrated within respective chapters
• Covers GST law, procedures, compliance requirements, and practical issues
• Suitable for professionals, practitioners, and examination preparation
• Paperback Format

WHAT THIS BOOK COVERS

GST Legislative Framework

• Central Goods and Services Tax (CGST)
• Integrated Goods and Services Tax (IGST)
• Union Territory GST (UTGST)
• GST Compensation Provisions
• GST Constitutional Framework

GST Procedures & Compliance

• GST Registration
• Tax Invoices and Documentation
• Returns and Filing Procedures
• Input Tax Credit (ITC)
• E-Way Bill Compliance
• Assessment Procedures
• Audit and Investigation

GST Taxation Concepts

• Supply under GST
• Time of Supply
• Place of Supply
• Value of Supply
• Reverse Charge Mechanism
• Composition Scheme

GST Litigation & Practice

• Appeals and Adjudication
• Demand and Recovery
• Refund Procedures
• Anti-Profiteering Provisions
• Departmental Clarifications
• Judicial Pronouncements

Practical Reference Material

• Circulars and Notifications
• Important Case Laws
• Compliance Guidance
• Departmental Instructions
• Finance Act, 2026 Amendments

WHO SHOULD BUY

• Chartered Accountants (CA)
• CA Intermediate & Final Students
• CMA Students
• CS Students
• GST Practitioners
• Tax Consultants
• Advocates & Legal Professionals
• Judiciary Aspirants
• Law Students India
• Finance & Compliance Professionals

WHY THIS BOOK IS VALUABLE

• Updated with latest Finance Act, 2026 amendments
• Comprehensive 3-volume GST reference work
• Written by a leading GST authority
• Practical and professional approach to GST compliance
• Covers both law and procedure in detail
• Includes important circulars and notifications within relevant chapters
• Trusted resource for taxation professionals across India

PRODUCT DETAILS

BENEFITS

• Develop complete understanding of GST law and compliance
• Stay updated with latest GST amendments and notifications
• Improve professional taxation practice and advisory skills
• Strengthen preparation for CA, CS, CMA and competitive examinations
• Gain practical knowledge for GST return filing and compliance
• Enhance expertise in GST litigation and procedural matters
• Build confidence in handling complex GST issues

CALL TO ACTION

📚 Stay Ahead in GST Practice with the Latest 2026 Edition!

Order GST Law & Procedure (Set of 3 Volumes) today and gain access to one of India's most comprehensive GST references. An essential addition for every tax professional, consultant, advocate, and serious student.