GST Ready Referencer - Practical Guide for Professionals

by CA. G. Sekar and CA. R.S. Balaji

SUBJECT INDEX

Chapter	Description	Page No
�	Quick Referencer	�
�	Referencer on Section Wise Rules	R.1 – R.11
�	General Auditing Principles	R.12 – R.23
�	Important SC, HC, AAAR Decisions	R.24 – R.26
�	Changes by Finance Act, 2025	FA.1 – FA.6
�	Definitions under CGST Act, 2017	D.1 – D.18
�	GST Law	�
1	Basic Concepts of GST	1.1 – 1.48
2	GST – Levy and Collection of Tax	2.1 – 2.130
3	GST – Exemptions	3.1 – 3.97
4	Place of Supply	4.1 – 4.48
5	Time and Value of Supply	5.1 – 5.66
6	Input Tax Credit	6.1 – 6.100
7	Registration	7.1 – 7.56
8	Tax Invoice, Credit and Debit Notes	8.1 – 8.32
9	Payment	9.1 – 9.40
10	Liability to Pay Tax in Certain Cases	10.1 – 10.8
11	Returns	11.1 – 11.54
12	Accounts and Records	12.1 – 12.10
13	Deemed Exports, Job Work, E–Way Bill	13.1 – 13.26
14	Administration Assessment Audit	14.1 – 14.28
15	Authority for Advance Rulings	15.1 – 15.22
16	Demand & Recovery of Tax	16.1 – 16.22
17	Refund of Taxes Paid	17.1 – 17.70
18	GST Inspection, Search and Seizure	18.1 – 18.16
19	Offences and Penalties	19.1 – 19.52
20	Appeals to Appellate Authority	20.1 – 20.40
21	GSTAT procedure Rules, 2025	20.41 –82
21	Transitional Provisions	21.1 – 21.34

About the Author

CA. G. Sekar and CA. R.S. Balaji

G. Sekar is a Chartered Accountant in practice for the last 35 years.
Founder and Faculty of Direct Taxation in Shree Guru Kripa's Institute of Management, an Institution providing education for all
levels and all subjects of the Chartered Accountancy Courses and has trained many finance professionals.
Member Central Council of ICAI 2013-16, 2016-19 & 2019-22.
Chairman Direct Taxes Committee of ICAI - 2014.
Chairman Auditing And Assurance Standards Board of ICAI 2019 & 2020.
Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincing communication style.
1. Commerce Graduate, Gold Medalist & Rank Holder from Madurai Kamaraj University.
2. Member of Expert Study Group Committee, CBDT, New Delhi, to study the Direct Tax Code Bill in 2006.
3. Recipient of Special Award from the Income Tax Department in 2011, during their 150 years of Income Tax in India Celebrations, for his contribution
and service to the Income Tax Department.
4. Speaker on Budget, Direct and Indirect Taxation in Doordarshan & other Television Channels & Print Media Programmes.
5. Board Member, Airports Authority of India (2019-22).
6. Member of Consultative Advisory Group (CAG) of IFAC-2017-19, International Accounting Education Standards Board (IAESB). It is worthy to note
that he is the First Indian to be part of the CAG.
7. Faculty Member of The Institute of Chartered Accountants of India and its Branches, and other Professional and Management Institutions,
for CA Intermediate/IPCC and CA Final Level, for the subjects Income Tax, Service Tax, VAT, Direct Tax Law, etc.
8. Author of Professional Books for Finance and Legal Professionals, Corporate Taxpayers, Banks, Officials of Income Tax Department, etc.
(a) Handbook on Direct Taxes (Recommended for IRS Trainees at NADT)
(b) Professional Manual on Accounting Standards
(c) Practical Guide on TDS and TCS (Approved Book for ITOs)
(d) Professional Guide to Tax Audit
(e) Personal Income Tax A Simplified Approach
(f) Professional Guide to CARO 2016
(g) A Professional Guide to Income Computation & Disclosure Standards (ICDS)
(h) Handbook for The Insolvency and Bankruptcy Code, 2016
(i) Author of Special Series GST Books for Professionals GST Manual, GST Self Learning, GST Ready Reckoner
(j) Company Law Ready Reckoner
(k) Practitioner's Manual on Direct Taxes Vivad Se Vishwas Act, 2020
(l) Professional's Handbook on Faceless Assessment
9. Author of Books for CA Students Authored about 27 Books covering the entire curriculum of CA Course. Shree Guru Kripa's Institute of Management
is the First and Only Educational Institution in India to accomplish this feat

R.S. Balaji, is a Praccing Chartered Accountant, specializing in the area of Audit & Assurance and Indirect Taxa on.
Bachelor of Commerce from University of Madras.Co–opted Member, Auding Assurance Standards Board of ICAI [2019–20 & 2020-21]
Member, Academic Council of Sri Sankara Arts & Science College, Kanchipuram
Faculty Member of ICAI and its Branches for CA Inter & CA Final for the subjects Advanced Auding & Professional Ethics and Indirect Taxaon.

• Regular Speaker on Standards on Auding & GST at ICAI and its branches & various other Professional forum.

• Secured College First & Awarded as Best Outgoing Student of the College.

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