OVERVIEW

GST Ready Reckoner 2026 by Adv. Gaurav Gupta is a comprehensive GST law guide designed to provide a practical and updated understanding of Goods and Services Tax in India. Incorporating amendments made by the Finance Act, 2026, this latest edition serves as a ready-reference manual for professionals, law students, taxation practitioners, and businesses dealing with GST compliance.

Published by Legal Matrix Publications, this taxation book India edition covers key GST provisions, procedural aspects, compliance requirements, input tax credit, refunds, assessments, demand and recovery provisions, and important judicial developments. The book simplifies complex GST concepts through a topic-wise presentation and practical explanations.

Whether you are preparing for a judiciary exam, enhancing professional tax practice, or seeking a reliable GST reference guide, this book offers authoritative coverage supported by circulars, notifications, and significant case laws from Indian courts and appellate authorities.

KEY FEATURES

• Authored by renowned taxation expert Adv. Gaurav Gupta
• Published by Legal Matrix Publications
• Updated with Finance Act, 2026 Amendments
• Covers GST law provisions in a systematic and practical manner
• Includes GST Appellate Tribunal (GSTAT) framework and procedures
• Detailed discussion on ITC, refunds, supply, exemptions, and compliance
• Contains references to important circulars and notifications
• Incorporates over 800 judicial decisions from Supreme Court, High Courts, and Appellate Authorities
• Useful for professionals, consultants, and examination preparation
• Paperback Edition for convenient everyday use

WHAT THIS BOOK COVERS

GST Constitutional & Legal Framework

• Structure and scheme of GST in India
• GST legislative framework
• GST Appellate Tribunal (GSTAT)

Supply Provisions

• Concept of supply
• Composite and mixed supply
• Place of supply provisions
• Time and value of supply

Registration & Compliance

• GST registration procedures
• Amendment and cancellation of registration
• Compliance timelines and obligations

Input Tax Credit (ITC)

• Eligibility and conditions
• Blocked credits
• ITC reversal and utilization

Returns & Assessments

• GST return filing provisions
• Return due dates and compliance requirements
• Assessment procedures

Refunds & Recovery

• GST refund mechanisms
• Demand and recovery provisions
• Show cause notices and adjudication procedures

Exemptions & Reverse Charge

• Service exemptions
• Reverse charge mechanism (RCM)
• Special GST provisions

Litigation & Judicial Developments

• Supreme Court judgments
• High Court decisions
• Appellate Authority rulings
• Important GST case laws

Circulars & Notifications

• Latest departmental clarifications
• Relevant GST circulars
• Updated compliance guidance

WHO SHOULD BUY

• GST Practitioners and Tax Consultants
• Chartered Accountants (CA)
• Company Secretaries (CS)
• Cost & Management Accountants (CMA)
• Advocates and Legal Professionals
• Judiciary Aspirants
• Law Students India
• Commerce Students
• GST Officers and Departmental Professionals
• Business Owners and Compliance Teams

WHY THIS BOOK IS VALUABLE

• Incorporates latest Finance Act, 2026 amendments
• Practical and professional GST reference tool
• Covers both substantive and procedural GST law
• Includes extensive judicial precedents
• Trusted publication for taxation professionals
• Easy-to-understand topic-wise structure
• Useful for both practice and examination preparation
• Comprehensive coverage of GST compliance and litigation

PRODUCT DETAILS

BENEFITS

• Build strong conceptual clarity in GST law
• Stay updated with latest GST amendments and developments
• Improve professional tax compliance and advisory skills
• Strengthen preparation for taxation and professional examinations
• Access quick references for day-to-day GST practice
• Gain insights from important judicial precedents
• Enhance career opportunities in taxation and compliance fields

CALL TO ACTION

Stay ahead of evolving GST regulations with the GST Ready Reckoner 2026. An essential reference for tax professionals, advocates, CA/CS/CMA students, and serious learners of GST law. Order now and secure the latest edition before stock availability changes.