Comprehensive Commentary on the Law of Goods and Services Tax

Description Comprehensive Commentary on the Law of Goods and Services Tax by Dr. Ashok Saraf and Dr. Ayush Saraf (1st Edition, 2025) is an authoritative and detailed analysis of India’s GST law. This 874-page treatise covers statutory provisions, notifications, circulars, and leading case laws with expert commentary and practical insights. Designed for tax professionals, legal practitioners, corporates, and academicians, the book provides a holistic understanding of GST’s legal framework and implementation. Published by B C Publications. ISBN: 9789395613958. Available at a flat 30% discount with free shipping for a limited period. Chapter Number Description Page Number Forward v Preface ix Table of Content xiii Table of cases xxxv CENTRAL GOODS AND SERVICES TAX ACT, 2017 Central Goods and Services Tax Act, 2017 [12 of 2017] 31 Chapter 1 Preliminary 31 Chapter 2 Administration 118 Chapter 3 Levy and Collection of Tax 132 Chapter 4 Time and Value of Supply 181 Chapter 5 Input Tax Credit 196 Chapter 6 Registration 240 Chapter 7 Tax Invoice, Credit and Debit Notes 265 Chapter 8 Accounts and Records 275 Chapter 9 Returns 279 Chapter 10 Payment of Tax 303 Chapter 11 Refund of Tax 333 Chapter 12 Assessment 356 Chapter 13 Audit 372 Chapter 14 Inspection, Search, Seizure and Arrest 378 Chapter 15 Demands and Recovery 450 Chapter 16 Liability to Pay in Certain Cases 550 Chapter 17 Advance Ruling 367 Chapter 18 Appeals and Revision 389 Chapter 19 Offences and Penalties 664 Chapter 20 Transitional Provisions 722 Chapter 21 Miscellaneous 736 INTEGRATED GOODS AND SERVICES TAX ACT, 2017 Integrated Goods and Services Tax Act, 2017 [13 OF 2017] 821 Chapter 1 Preliminary 821 Chapter 2 Administration 826 Chapter 3 Levy and Collection of Tax 828 Chapter 4 Determination of Nature of Supply 832 Chapter 5 Place of Supply of Goods or Services or Both 839 Chapter 6 Refund of Integrated Tax to International Tourist 860 Chapter 7 Zero Rated Supply 861 Chapter 8 Apportionment of Tax and Settlement of Funds 863 Chapter 9 Miscellaneous 868