Taxmann's GST Manual with GST Law Guide & Digest of Landmark Rulings (Budget 2025) - 23rd Edition

This two-volume reference book is a comprehensive guide to the Goods and Services Tax (GST) laws, rules, and judicial interpretations in India. The 23rd edition is updated with the latest amendments till February 1, 2025, and includes essential texts and annotations. It is designed for tax professionals, accountants, corporate teams, policymakers, academicians, and researchers who need a detailed and updated resource on GST.

Key Features:

1. Amended & Annotated Texts: The manual includes the most recent, amended, and annotated versions of GST Acts and Rules, ensuring accuracy and up-to-date legal provisions.

2. Integrated Presentation: Each section includes relevant rules, forms, notifications, enforcement dates, and allied laws, providing a complete reference for GST laws and their implementation.

3. Comprehensive Guide (380+ pages): Covers 25+ critical topics, including taxable events, input tax credits, reverse charge mechanisms, exemptions, compliance procedures, returns, audits, e-way bills, and more.

4. Digest of Landmark Rulings: A section-wise digest compiles important judicial pronouncements, helping readers understand the interpretation and application of GST laws.

5. Zero-Error Approach: Developed by Taxmann's Editorial Board, the manual follows a rigorous Six Sigma approach to ensure precision and reliability.

6. Detailed Statutory Texts: Includes texts of the Central Goods & Services Tax Act, Integrated Goods & Services Tax Act, Union Territory GST Act, and related compensation acts and rules.

7. Extensive Notifications & Amendments: Covers rate notifications, amendments, and comprehensive listings under CGST, IGST, and UTGST Acts.

8. Judicial & Regulatory References: Includes landmark rulings from the Supreme Court, High Courts, CBIC FAQs, circulars, clarifications, and constitutional provisions related to GST.

9. Constitutional Provisions: Detailed coverage of the Constitution (101st Amendment) Act, 2016, and related constitutional provisions impacting GST.

Audience:

• Tax & Legal Professionals – For a complete and current understanding of GST legislation, rules, and case laws.
• Accountants and Compliance Experts – For GST compliance, invoicing, and financial reporting.
• Government Officials & Policy Makers – For interpreting changes in tax legislation and related notifications.
• Corporate & Finance Teams – For clarity on GST implementation and procedural nuances.
• Academicians & Researchers – For detailed reference with annotated statutes and landmark rulings.