GST Law and Commentary with Analysis and Procedures
 

Pooja Law House’s GST Law and Commentary with Analysis and Procedures – 10th Edition, 2025 is a definitive and exhaustive 4-volume set that provides a complete and analytical treatment of India’s Goods and Services Tax (GST) law. Widely regarded as one of the most comprehensive works on the subject, this edition is updated as per the latest amendments, circulars, notifications, and judicial rulings up to 2025, making it an indispensable reference for GST professionals, tax consultants, corporate legal teams, and academicians.

This 10th edition brings together the bare law text, commentary, procedural guidance, and legal interpretations in a structured format to address practical issues and compliance challenges. From registration and invoicing to input tax credit, audits, adjudication, penalties, and appellate remedies, the set covers every significant aspect of GST with in-depth commentary and expert insights.

Key Features:

• Comprehensive Coverage of GST Law: Discusses Central GST, State GST, Integrated GST, Union Territory GST, and Compensation Cess Acts in detail with their respective rules and forms.

• Updated for 2025: Incorporates the latest amendments from the Finance Act, 2024 and relevant GST Council notifications, circulars, and clarifications applicable up to 2025.

• Volume-Wise Thematic Arrangement: Each volume is logically segmented for focused reading—Law & Commentary, Procedures, Forms, and Judicial Pronouncements.

• Analytical Commentary: Provides critical legal analysis and interpretations on important provisions like levy and collection, supply, valuation, time of supply, exemptions, and e-invoicing.

• In-Depth on Input Tax Credit: Dedicated discussion on ITC eligibility, reversals, restrictions under Section 17(5), and reconciliation with GSTR-2A/2B.

• Procedural Compliance: Explains return filing (GSTR series), audit requirements, annual return, e-way bill mechanism, registration process, and refund procedures with flowcharts and tables.

• Case Law Repository: Features key judicial decisions from Supreme Court, High Courts, and Tribunals with practical implications for taxpayers and professionals.

• Penalty and Prosecution Provisions: Covers demand and recovery proceedings, anti-profiteering, appeals, revisions, advance rulings, and compounding provisions.

• Forms & Formats: Includes up-to-date statutory forms, annexures, circular references, FAQs, and sample notices for real-world use.

Why This Book is Essential:

• Most Exhaustive GST Set Available: A 4-volume encyclopedic reference that covers the entire spectrum of GST law—ideal for professionals who need deep insights.

• Practical and Procedural Focus: Combines theoretical clarity with practical application through procedures, checklists, and real-world scenarios.

• Equally Useful for Litigation and Compliance: Supports tax planning, litigation defense, audit preparation, and procedural adherence.

• Trusted by Leading Professionals: A go-to reference for CA firms, law offices, GST practitioners, corporate tax departments, and academicians.

• Suitable for Students and Competitive Exams: Helps CA, CS, CMA, and law students prepare for exams with statutory material and case references.

Pooja Law House’s GST Law and Commentary with Analysis and Procedures – 10th Edition, 2025 (Set of 4 Volumes) is a trusted, time-tested, and extensively used legal manual for all stakeholders in the GST ecosystem. Whether you're involved in advisory, litigation, policy implementation, or education, this comprehensive set equips you to navigate India's complex indirect tax system with clarity and confidence.