
Income Computation & Disclosure Standards


Supreme Court Judgements on GST

Edition May 2025
Language: English
Free Shipping Anywhere In India
This GST book extensively covers in-depth analysis of CGST, SGST, IGST, UTGST and GST Compensation Cess Laws along with the Rules, Notifications, Circulars, Instructions and Clarifications issued there under and comprehensively discusses all the key GST provisions along with challenges and way forward suggestions, in commentary as well as tabular/pictorial formats with multiple practical case studies and examples. Further, this book provides a detailed insight to the readers for proper understanding of the GST Law and rules made there under, and is useful to professionals, corporates, regulators, and the government authorities, etc., for easy and convenient reference.
Detailed commentary (with updated provisions, rules, circulars, etc.) on various domains of GST laws & provisions viz. Supply of goods or services – intra-state and inter-state. Concept of Composite and Mixed Supply, Composition Dealer, Taxable person and registration, GST Input Tax Credit (ITC) & Invoice Management System (IMS), Reverse charge mechanism (RCM), Valuation of supply of goods and services, JDA & Real Estates, etc., with practical case studies and illustrations & FAQs for conceptual clarity.
Detailed commentary on Principles of time of supply, Place of supply, Exports and Imports, Job work, TDS, TCS, Constitution of the GSTAT, Demand and recovery, Inspection, Search, Seizure & arrest, Prosecution, Arrest, offences, penalties, Compounding Appeals & Revision.
Detailed commentary on Advance Ruling, payment of GST, Tax invoice, Refund, e-way bills, along with relevant forms & their due dates, ‘e-invoicing’ and ‘QR code’ under GST. Way forward GST return system – sequential filing of GST returns, GST Returns filing & matching of GST ITC with tabular presentation of FORM GSTR-9 and FORM GSTR-9C, etc. Complete Guide and Manual for GST Rates of Goods or Services and Exemptions of Goods or Services.
All updated CGST, IGST, UTGST, and GST Compensation Cess Act and rules, Notifications, Circulars, Orders, Press Releases, various GST Forms, GST Council Meetings, etc.
Author's Name: CA Bimal Jain
Title of Book: GST Law and Commentary with Analysis and Procedures
Edition of Book: May 2025
CA Bimal Jain, FCA, FCS, LLB, B.Com (Hons.) with 27 years of experience in Indirect Taxation – GST, Service tax, Excise, Customs, VAT/CST, Foreign Trade Policy, DGFT matters, etc
Bimal Jain, qualified as a Chartered Accountant in May 1994, and Company Secretary in December 2006 and LLB in December, 2009. He has worked in renowned companies viz. LG Electronics India Pvt. Ltd, Honda Motorcycle & Scooters India Pvt. Ltd, Hindustan Development Corporation Ltd, Khaitan & Company. He is founder of A2Z Taxcorp LLP, a boutique indirect tax firm since 2013.
Bimal is a President for CA,CS, CMA Council in the Chamber of Trade and Industry (CTI), New Delhi, Past Chairman of the Indirect Tax Committee of PHD Chamber of Commerce, Chairman of the Corporate Advisory Committee of IPEM Group of Institutions, Member of Indirect Tax Committee of FICCI & Assocham, Special Invitee of Indirect Tax Committee of ICAI, and Member of eminent faculties in Indirect tax committee of Confederation of Indian Industry ICAI/ ICSI/ ICMA/ CII/ PHD Chamber of Commerce.
He was awarded as the keynote speaker at Guinness World Record made by ICSI in “Largest Taxation Lesson” on GST, attended by 4500+ Participants, breaking earlier record of Japan. He was also awarded as Best Gold facilitator in 2022 by TIOL, He was also awarded as “YASHASWI” Chartered Accountant (CA) by ICAI and A2Z Taxcorp LLP has been recognized as ‘India’s Most Promising Tax Consultants 2024’ by Insights Success. Best Participant Award in MSOP – 117th Batch by ICSI, Business Leader Award by Amity School Noida, Best Speaker Award by NIRC – ICAI/ ICMA and Young Achievers Award at Igniting Minds, 2015. He regularly writes articles on multiple GST and indirect tax issues and has authored books, namely, Service Tax Voluntary Compliance Encouragement Scheme, 2013 and various GST book titled ‘Goods and Services Tax – Introduction and Way Forward’, ‘GST Law & Analysis – With Conceptual Procedures’, ‘Guide to Revised Model GST Law (With Draft Rules on Registration, Payment, Invoice, Returns and Refund)’ and ‘The GST Reader (GST made easy)’.
He has also represented Chamber of Trade and Industry (CTI), PHD Chamber of Commerce, FICCI, Assocham, ICAI, ICSI before various Government Authorities/Committees viz. the GST Council, the Central Board of Indirect Taxes (CBIC), Ease of doing Business Committee, Empowered Committee of State Finance Ministers, etc.
Bimal’s core competency and area of expertise are indirect taxation, international and corporate taxation. He specializes in all aspects of GST, Excise, Service tax, Customs, Sales tax/VAT laws, Free trade/economic cooperation agreements, anti-dumping duty, foreign trade policy, etc.
He carries a blend of industrial and professional acumen, knowledge and experience in carrying out diagnostic review of business operations, opinion & advisory services, process review, structuring of various business models, litigation services at all appropriate forums including Commissioner (Appeals), CESTAT, High Court and representation made before the TRU/ CBIC/ DGFT, etc., for various matters concerning trade, industry and commerce
If you have any further query feel free to call us at 011-411-70713.
Income Computation & Disclosure Standards
Supreme Court Judgements on GST