PCG's Goods & Services Tax (GST) Manual

PCG’s GST Manual – 6th Edition 2025 is a comprehensive reference guide on India's Goods & Services Tax law. Updated as per the latest amendments, notifications, and circulars up to 2025, the book is ideal for GST practitioners, tax consultants, CA students, and business owners looking for a practical and structured approach to understanding GST law.

The manual includes detailed commentary on CGST, SGST, IGST, and UTGST Acts, rules, forms, and procedures, along with relevant case law and compliance checklists.

📘 Key Features:

• Covers GST Acts, Rules, Notifications & Circulars updated till 2025

• Comprehensive discussion on registration, returns, e-invoicing, refunds, assessments

• Includes FAQs, practical insights, and compliance charts

• Contains specimen formats of GST returns and audit documents

• In-depth treatment of Input Tax Credit, Reverse Charge, E-way Bills, and Annual Return

• Useful for CA/CS/CMA students and GST practitioners

📚 Contents Overview:

1. Introduction & Structure of GST

2. CGST, SGST, IGST, UTGST – Annotated Provisions

3. Registration, Tax Invoice, Debit/Credit Notes

4. Input Tax Credit Mechanism

5. Time, Place, and Value of Supply

6. Returns Filing – GSTR-1, GSTR-3B, GSTR-9

7. E-Way Bills, E-Invoicing, and QR Codes

8. Reverse Charge & Exemptions

9. Assessment, Audit, Inspection & Recovery

10. Offences, Penalties & Appeals

11. Recent Circulars, Case Law, Notifications

12. Practical Formats and GST Checklists

🎯 Useful For:

• Tax Consultants & GST Practitioners

• Chartered Accountants & Lawyers

• Business Owners & Finance Professionals

• CA/CMA/CS Students