Bharat's GST Law Simplified
 

Bharat's GST Law Simplified – 3rd Edition, 2025 is a clear and practical guide designed to demystify the complexities of the Goods and Services Tax (GST) regime in India. Fully updated with the latest amendments, circulars, notifications, and judicial rulings as on 2025, this edition serves as a valuable tool for understanding and implementing GST law in day-to-day business operations and professional practice.

This book breaks down the legal provisions of the CGST, SGST, IGST, and UTGST Acts in a simplified and easy-to-understand format, making it suitable for tax professionals, accountants, consultants, lawyers, and even business owners seeking clarity on compliance obligations and input tax credit mechanisms. It blends statutory provisions with illustrations, flowcharts, and examples to enhance practical comprehension.

Key Features:

• Simplified Explanation of GST Law: Covers the GST framework in a user-friendly language with explanations that strip down complex legal terms.

• Covers All Relevant Statutes: Includes updated provisions from CGST, SGST, IGST, UTGST Acts, and Compensation to States Act.

• Amendments Up to 2025: Fully updated to include all recent legislative changes, judicial decisions, and latest GST Council recommendations.

• Practical Treatment of Key Topics: Detailed coverage of supply, time and place of supply, valuation, input tax credit, registration, returns, payments, assessments, and audits.

• Use of Illustrations and Flowcharts: Visual aids and real-world examples simplify the understanding of crucial provisions and help in quick grasp.

• Insights into GST Litigation and Adjudication: Covers notices, penalties, appeals, and advance rulings under GST with references to decided cases.

• Special Focus on Compliance: Discusses return filing, e-invoicing, QRMP scheme, and GSTR series with guidance for avoiding common errors.

• Ideal for Multiple Audiences: Suitable for CA, CS, CMA professionals, GST practitioners, lawyers, MBA students, and business owners.

Why This Book is Essential:

• ✅ Perfect for Beginners & Practitioners: Helps readers at all levels—from students to experienced professionals—understand GST thoroughly without getting overwhelmed by legal jargon.

• ✅ Updated with Real-Time Changes: Ensures the reader has the most recent version of GST law, incorporating all updates till the year 2025.

• ✅ Saves Time & Enhances Compliance: The simplified structure helps users find the exact section or rule relevant to their practical queries and ensures proper GST compliance.

• ✅ Trusted by Tax Professionals: Written by reputed experts in indirect taxation, this book is highly regarded in academic and professional circles.

• ✅ Enables Confident Application of Law: Assists practitioners in giving accurate advice, preparing filings, and managing GST audits effectively.

Bharat’s GST Law Simplified – 3rd Edition, 2025 is the go-to guide for anyone looking to understand GST law in a clear and concise manner. Whether you are a practitioner, businessperson, student, or government officer, this book offers an invaluable resource for mastering GST compliance and practical implementation in today’s evolving tax environment.