R.K. Jain's GST Law Manual is the definitive two-volume reference compilation of India's Goods and Services Tax law, assembling the bare Acts, the complete Rules and Forms, the full record of circulars and notifications, and a section-wise digest of judicial precedent in a single authoritatively edited set. It is the GST title in R.K. Jain's long-established line of indirect-tax manuals and carries forward the editorial discipline that has made his compilations a working desk-copy standard for the tax bar, departmental officers and corporate tax functions.
This Edition reproduces the law as amended by the Finance Act 2026—with amendments footnoted to their enabling sections and effective dates—and is updated with all statutory and administrative material released up to 15th May 2026. What sets the Manual apart is its design as a practitioner's instrument: it pairs the primary source material with a topic-wise GST Ready Reckoner of nearly 800 worked questions that translate the provisions into applied answers on the issues that arise in daily practice. The result is a self-contained reference that removes the need to consult separate gazettes, portals and loose sources to establish the current position of law.
This Manual is specifically designed for stakeholders who require speed, certainty, and defensibility in GST matters:
- Practising Chartered Accountants, Company Secretaries, Cost Accountants and Advocates engaged in GST advisory, compliance and litigation
- Indirect-Tax Departments and Officers requiring an authoritative, amended-to-date source of the Acts, Rules, circulars and notifications
- In-House Tax, Finance and Legal Teams managing GST positions, registrations, assessments and refunds
- GST Practitioners and Consultants handling return filing, audits, departmental representation and appeals
- GST Appellate Tribunal, appellate authorities and the judiciary
- Students and Professional-Examination Aspirants who need the consolidated bare law alongside applied commentary
The Present Publication is the 26th Edition | 2026-27, amended by the Finance Act 2026 and updated till 15th May 2026. This book is edited by Centax's Editorial Board with the following noteworthy features:
- One Self-Contained Set Bare Acts, Rules, the full statutory Forms set, Reverse Charge schedules, the official administrative record and a case-law digest in a single compilation, removing reliance on scattered sources
- Amended to Date Text incorporating the Finance Act 2026 changes, with each amendment footnoted to its enabling section and effective date, and all material current as of 15th May 2026
- Ready Reckoner with ~800 Worked Questions A topic-wise reckoner of nearly 800 questions, each supported by case studies and illustrations, presenting the law as applied answers across the core operational heads—bridging statute and practice
- 1,200+ Case Digest A section-wise Case Laws Digest of over 1,200 digested decisions and advance rulings, arranged by provision for direct point-of-law reference, with the large majority reported in 2023–2025 and full citations throughout
- Complete Statutory Forms Set Every series reproduced: Registration (REG), Returns (the GSTR series, including GSTR-1, GSTR-3B, the auto-drafted GSTR-2A/2B, the annual GSTR-9 and reconciliation GSTR-9C), Refund (RFD), Payment (PMT), Input Tax Credit (ITC), Composition (CMP), Transition (TRAN), E-way Bill (EWB), Assessment (ASMT), Demand & Recovery (DRC), Appeals (APL), Revision (RVN), Enrolment (ENR), e-Invoice (INV), Practitioner (PCT) and Movement/Inspection (MOV)
- Full Administrative Record Departmental clarifications, CBEC/CBIC flyers and leaflets, FAQs and checklists, circulars (carried through to the latest series, to Circular No. 254/2025), public notices and press releases—so the department's own position sits alongside the statute
- Consolidated, Indexed Notifications A complete body of notifications issued under CGST, IGST, UTGST and SGST (including State-issued notifications), supported by a dedicated index to notifications for rapid traceability
- GST Appellate Tribunal Framework Its constituting notifications and orders, reflecting the operationalisation of GST appellate machinery
- Ready Glossary of Terms Precise, ready definitions of the statutory and operational GST vocabulary
- Built for Fast Navigation Editorial rigour and cross-referencing consistent with the R.K. Jain manuals, structured for quick reference under working conditions
The set covers the full operating field of GST law and its administration, including:
- Constitutional & Statutory Foundation
- The levy framework under the CGST, IGST, UTGST and Compensation to States Acts, and the enabling constitutional amendment
- Rules & Forms Architecture
- The complete rule-making and forms framework governing procedure and compliance
- Person Liable to Pay Tax
- Determination of the person liable, including reverse-charge liability on goods and services
- Registration
- Thresholds, compulsory and voluntary registration, and special categories
- Time of Supply
- Time of supply of goods and services and the rules governing the point of taxation
- Tax Documentation
- Tax invoices, bills of supply, and credit and debit notes
- Input Tax Credit
- Eligibility, conditions, restrictions, apportionment and utilisation
- Payment of Taxes
- Payment mechanics and the operation of the electronic ledgers
- Composition Levy
- The composition scheme for small taxpayers
- E-way Bill
- The e-way bill regime for movement of goods
- Discounts & Incentives
- The treatment of discounts and incentives in valuation, including post-sale discounts
- Demand & Recovery
- Demand and recovery of tax, and the associated adjudication and penalty framework
- Appeals & Revision
- Appeals and revision, including the GST Appellate Tribunal
- Official Interpretative Record
- The full body of circulars, press notes and departmental flyers
- Consolidated Notifications
- The complete, consolidated body of notifications across CGST, IGST, UTGST and SGST
- Current Jurisprudence
- The current state of GST case law through a section-wise digest of decided cases and rulings
The Manual is organised into eleven Parts across two volumes, moving from primary law to subordinate legislation to the administrative and judicial record.
- Volume 1 — Acts, Rules and Forms with Ready Reckoner
- Glossary of GST Terms — Definitions of the principal statutory and operational expressions
- Part 1 | GST Ready Reckoner — Topic-wise applied commentary of nearly 800 worked questions with case studies and illustrations, covering liability to pay, registration, time and value of supply, ITC, composition, e-way bill, discounts and incentives, and demand and recovery
- Part 2 | GST Acts — CGST Act 2017; CGST (Extension to J&K) Act 2017; IGST Act 2017; IGST (Extension to J&K) Act 2017; UTGST Act 2017; GST (Compensation to States) Act 2017; Constitution (101st Amendment) Act 2016; and validating provisions
- Part 3 | GST Rules — The CGST Rules, together with the IGST, UTGST and Settlement of Funds Rules
- Part 4 | Reverse Charge Mechanism — The consolidated reverse-charge position for goods and services
- Part 5 | Forms & Proformas — The full set of prescribed GST Forms across all series, including the GSTR return forms
- Volume 2 — SGST, Circulars, Notifications & Case Laws Digest
- Part 6 | State GST Act — The Maharashtra GST Act, reproduced as the representative SGST statute
- Part 7 | Circulars, Press Releases & Public Notices — Departmental clarifications, CBEC/CBIC flyers and leaflets, FAQs and checklists, circulars, public notices and press releases on GST
- Part 8 | Case Laws Digest — A section-wise digest of over 1,200 judicial decisions and advance rulings, with citations
- Part 9 | Notifications — Notifications under CGST, IGST, UTGST and SGST, including those issued by the States
- Part 10 | Appeals & Revision — GST Appellate Tribunal notifications and orders
- Part 11 | Index to Notifications — A consolidated list and index of notifications for traceability
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