Description
Taxmann GST Manual with GST Law Guide and Digest of Landmark Rulings 24th Edition 2025 by Taxmann's Editorial Board
GST Manual with GST Law Guide & Digest of Landmark Rulings is a comprehensive and up-to-date reference work on India's Goods and Services Tax (GST) regime. Revised by the latest amendments under the Finance Act 2025, this two-volume set presents an in-depth exploration of GST statutes, rules, forms, notifications, circulars, clarifications, and leading judicial precedents. Its structured, annotated, and user-friendly format is a one-stop resource for readers seeking clarity and guidance under the Indian GST framework.
This book is intended for the following audience:
Professionals & Practitioners – Chartered Accountants, Company Secretaries, Cost Accountants, and tax consultants who require a thorough understanding of GST laws, rules, and procedures
Corporate & Business Entities – Finance managers, compliance officers, and business owners aiming to ensure accuracy and compliance with GST obligations
Lawyers & Legal Researchers – Advocates and legal researchers who rely on case laws, legal interpretations, and statutory references for litigation and advisory work
Government Officials – Officers responsible for GST administration, assessments, and enforcement
Academics & Students – Students and faculty of taxation, law, and commerce will find it an invaluable reference for study and research
The Present Publication is the 24th Edition | 2025, amended by the Finance Act 2025. This book is edited by Taxmann's Editorial Board, with the following noteworthy features:
[GST Law Guide] A holistic commentary covering the Central Goods and Services Tax (CGST), Integrated Goods and Services Tax (IGST), Union Territory Goods and Services Tax (UTGST), and GST (Compensation to States) Acts
[Annotated Statutory Provisions] Every section includes relevant rules, forms, notifications, effective dates, and references to allied laws
[GST Rules & Forms] Contains the text of pertinent GST Rules, including CGST, IGST, UTGST, Compensation Cess Rules, and more, alongside practical action points
[Landmark Rulings] A dedicated Digest of landmark rulings from the Supreme Court and High Courts, with a thorough subject index for quick reference
[Updated Notifications & Circulars] Exhaustive coverage of central notifications, circulars, clarifications, and CBIC FAQs, ensuring you have the latest administrative and procedural guidelines
[User-friendly Structure] Split across two volumes and multiple 'divisions,' making it easy to locate specific topics and reference materials quickly
The coverage of the book is as follows:
Volume 1
GST Law Guide – Detailed and practical commentary on GST framework and procedures
Annotated Acts – CGST Act 2017, IGST Act 2017, UTGST Act 2017, GST (Compensation to States) Act 2017, with annotations for each section (relevant forms, rules, notifications, effective dates, etc.)
GST Rules & Forms – CGST, IGST, UTGST rules, with illustrative forms and action points for compliance
Volume 2
Notifications – Comprehensive set of notifications under CGST, IGST, UTGST, and Compensation Cess
Digest of Landmark Rulings – Summaries of major judicial decisions by the Supreme Court & High Courts; also includes subject-wise indexing for quick look-ups
Circulars & Clarifications – Official clarifications and guidance notes issued by CBIC on procedural and interpretational aspects of GST law
CBIC's FAQs – Frequently asked questions and official answers for a better grasp of the rules and procedures
In both volumes, references to relevant Allied Acts and Constitutional Provisions provide the legal backdrop to GST laws
The structure of the book is as follows:
GST Law Guide – An introduction and commentary on the entire GST regime
Acts – Full text and annotations of CGST, IGST, UTGST, and Compensation to States Acts, including references to orders removing difficulties and validation provisions
Rules & Forms – A comprehensive collection of rules, forms, and procedures
Notifications – Separate divisions for CGST, IGST, UTGST, Rate notifications, etc.
Digest of Landmark Rulings – Breakdown of case laws by sections, plus an alphabetical key to precedents
Circulars & Clarifications – CBIC releases compiled for ready reference
Constitutional Provisions – The 101st Amendment Act and relevant articles of the Constitution
This logical arrangement ensures readers can navigate from broad concepts to granular details efficiently