Description Goods & Services Tax by Dr. Jyoti Rattan and CA. ALOK KRISHAN (5th Edition, 2025) is a comprehensive and updated reference on GST law and practice in India. Covering 452 pages, the book explains key concepts, provisions, and recent amendments with clarity, making it useful for students, tax professionals, academicians, and practitioners. This edition incorporates the latest changes in GST laws, rules, and procedures, supported by illustrations and practical insights for easy understanding. Published by Bharat Publishers, it is available at a flat 15% discount with free shipping. ISBN: 978-93-4808-054-7. Chapter Content Page Bharat’s 5 Preface to the Fifth Edition 7 Acknowledgments 8 Abbreviations 11 1 Tax Structure in India 1 2 Defects in the pre-GST Indirect Tax Structure in India and a roadmap for introducing GST in India 14 3 Taxation under Indian Constitution: Federal Structure and Fiscal Distribution 21 4 Reasons, Aims & Objective and an Overview of the GST Law 33 5 Basic Concepts 56 6 GST Compensation Cess 72 7 Administration 75 8 Supply 78 9 Levy and Collection 100 10 Levy and Collection 113 11 Value of Supply of Goods and Services 124 12 Place of Supply of Goods or Services 136 13 Composition Scheme 160 14 Input Tax Credit 169 15 Statements & Returns 196 16 Registration 219 17 Document under GST: Tax Invoice, Credit and Debit Notes 243 18 Accounts and Records 259 19 E-Ledgers and Payment of Tax 266 20 TDS/TCS 279 21 Refunds 286 22 Assessment 305 23 Audit 311 24 Appeals and Revision 316 25 Inspection, Search, Seizure and Arrest 347 26 Demands and Recovery 355 27 Liability to Pay in Certain Cases 384 28 GST and Limitation Act 391 29 Offences and Penalties 396 30 GST Council 419 31 E-Way Rules 426 32 Anti-Profiteering 436
