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Taxmann’s GST How to Meet Your Obligations (Set of 2 Volumes) – 17th Edition 2026 by S.S. Gupta is one of Taxmann’s flagship GST reference publications, specially designed for chartered accountants, GST practitioners, tax consultants, advocates, finance professionals, corporate tax teams, academicians, and students seeking an in-depth understanding of India’s Goods and Services Tax framework.

This updated 17th Edition 2026 provides a detailed and practical analysis of GST law and compliance requirements through a comprehensive two-volume set. The publication explains statutory provisions, procedural requirements, judicial interpretations, departmental clarifications, and practical compliance issues in a structured and reader-friendly manner. Taxmann’s GST commentary series is widely recognized for its exhaustive coverage of GST provisions and practical approach to indirect tax compliance.

The book systematically explains GST concepts through legal analysis, illustrations, practical examples, and cross-references to relevant statutory provisions, helping professionals understand both the theoretical and practical aspects of GST implementation. The publication covers GST fundamentals as well as advanced compliance and litigation-related topics.

The publication comprehensively covers:

• Introduction and Basic Concepts of GST
• Constitutional Framework of GST
• Levy and Collection of GST
• Meaning and Scope of Supply
• Classification of Goods and Services
• Time of Supply and Place of Supply
• Value of Supply
• Reverse Charge Mechanism (RCM)
• Exemptions and Concessional Provisions
• Composition Levy Scheme
• Export and Import of Goods & Services
• Special Economic Zones (SEZ)
• Registration under GST
• Tax Invoices, Debit Notes & Credit Notes
• E-Way Bill Provisions
• Payment of Tax and Interest
• GST Returns and Compliance Procedures
• Assessment and Audit Provisions
• Demand, Recovery and Adjudication
• Refund Procedures
• Penalties, Confiscation and Prosecution
• Advance Ruling Mechanism
• Inspection, Search and Seizure
• Input Tax Credit (ITC) Framework
• Appeals and Appellate Procedures
• GST Acts, Rules, Notifications and Circulars

The publication is organized into multiple divisions covering GST fundamentals, exemptions, imports and exports, procedural compliance, input tax credit, appeals, and statutory materials. Earlier editions have included extensive chapter-wise treatment of GST law, procedural requirements, and appellate mechanisms across thousands of pages.

One of the major highlights of this publication is its practical commentary style, which explains complex GST provisions using illustrations, legal reasoning, departmental clarifications, and judicial precedents. The work places significant emphasis on input tax credit, compliance procedures, dispute resolution mechanisms, and practical GST implementation challenges faced by businesses and professionals.

The publication also includes:

• Detailed Commentary on GST Law
• Practical Examples and Illustrations
• Judicial Decisions and Case-Law References
• GST Compliance and Procedural Guidance
• Departmental Circulars and Clarifications
• Notifications and Statutory Updates
• Input Tax Credit Analysis
• Appeals and Litigation Support Material
• Cross-Referenced Legal Provisions

Structured in a professional and systematic format, the book serves as a valuable reference for day-to-day GST practice, advisory work, compliance management, assessments, audits, and litigation matters.

Its practical and professional approach makes the publication highly useful for:

• Chartered Accountants and GST Practitioners
• Tax Consultants and Indirect Tax Professionals
• Advocates and Litigation Specialists
• Finance and Accounts Professionals
• Corporate GST Compliance Teams
• CA, CS & CMA Students
• Commerce and Law Students
• Academicians and Researchers

Tax professionals and practitioners frequently regard comprehensive GST commentaries as essential resources for handling compliance obligations, return filing, input tax credit issues, departmental proceedings, and GST litigation matters. Discussions among finance and taxation professionals also highlight the importance of regularly updated GST reference materials due to frequent legislative and procedural changes.

Key Features:

• Comprehensive GST commentary in 2-volume format
• Authored by GST expert S.S. Gupta
• Covers GST law, procedures, compliance, and litigation aspects
• Includes input tax credit, refunds, appeals, and adjudication provisions
• Supported by notifications, circulars, and judicial precedents
• Practical examples and professional guidance throughout
• Useful for professionals, consultants, businesses, and students
• Updated with latest GST amendments and developments for Edition 2026

This publication serves as an essential professional reference for understanding, implementing, and complying with Goods and Services Tax law in India.