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Taxmann’s GST How to Meet Your Obligations (Set of 3 Vols.) By S.S. Gupta



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This book is Taxmann’s bestselling flagship commentary explaining every concept of GST lucidly. The noteworthy features of this book are as follows:

  • [Exhaustive GST Commentary] The various provisions contained in different statutes are discussed in sixty chapters
  • [Interlinking all Statutory Contents] Provides the scope of provisions of sections, rules, etc.
  • [Case Laws] Supported by judgements or orders of various Tribunals, High Courts and the Supreme Court.
  • [Illustrations/Examples]The provisions are also explained in different places by way of giving examples
  • [Simple & Lucid Language] The thirst of the book is to explain the provisions in layman’s language so that it is understood very easily

This book is trusted by all people in business & employees and has been regularly used by the departmental officers & courts for several years.

This book is divided into three volumes with the following coverage:

  • Volumes 1 & 2 covers a 2,700+ page commentary on GST
  • Volume 3 covers the statutory portion of the GST

The Present Publication is the 14th Edition and has been amended by the Finance Act 2023. This book is authored by S.S. Gupta & is divided into seven divisions, namely:

  • Basic Concepts
  • Exemption & Other Levies
  • Export & Import of Goods and Services
  • Procedures
  • Input Tax Credit
  • Appeals
  • Acts/Rules/Notifications/Circulars & Clarifications

The detailed contents of the book are as follows:

  • Division One – Basic Concepts
    • Introduction & Basic Concepts
    • Constitutional Amendment
    • Transitional Provisions
    • Meaning & Scope of Supply and Levy of GST
    • Definition & Principle of Classification
    • Non-Taxable Supplies
    • Payment under Reverse Charge
    • Time of Supply & Change in Rate of Tax
    • Place of Supply
    • Value of Supply
    • Job Work, Scrap & Waste Generated at Job-Worker
    • Electronic Commerce Operator & Collection of Tax at Source
    • Tax Deducted at Source
  • Division Two – Exemption & Other Levies
    • Exemptions
    • Union Territory Goods & Services Tax
    • GST (Compensation to States) Act
    • Cess
    • Composition levy
  • Division Three – Export & Import of Goods and Services
    • Export of Goods, Services and Export Incentives
    • Deemed Exports, including EOU, STP
    • Special Economic Zone
    • Import of Goods & Services
    • Administration & Registration
  • Division Four – Procedures
    • Taxable Person, Tax Invoice, Credit & Debit Notes & E-Way Bill
    • Payment of Tax and Interest – Computation of Tax Liability
    • Returns
    • Assessment
    • Demand, Recovery and Adjudication
    • Refund of Taxes
    • Audit of Assesses’s Accounts
    • Penalties, Confiscation & Fine
    • Arrest, Prosecution and Compounding
    • Advance Ruling
    • Inspection, Search & Seizure
    • Liability to Pay in Certain Cases
    • Goods and Services Tax Practitioners Scheme & Provisional Attachment
    • Anti-Profiteering Measure
    • Residual Matters
  • Division Five – Input Tax Credit
    • Introduction to Input Tax Credit
    • Input
    • Input Service
    • Capital goods
    • Utilization of Input Tax Credit
    • Conditions, Time Limit and Documents for Availment of Credit
    • Common Inputs and Input Services for Exempted and Taxable Supplies
    • Removal of Input, Capital Goods and Waste, including for Job-Work
    • Procedures and Records for Input Tax Credit
    • Input Service Distributor
    • Matching of Credit and Black Listing of Dealer
    • Recovery of Input Tax Credit
    • Miscellaneous Provisions
  • Division Six – Appeals
    • Appeal – General Provisions
    • Time Limit for Filing Appeal and Condonation of Delay
    • Pre-deposit of Duty for Entertaining Appeal
    • Departmental Appeal & Power of Revisional Authority
    • Appeal to Appellate Authority
    • Appeal before Goods & Services Tax Appellate Tribunal
    • Order of Appellate Tribunal
    • Procedure before Appellate Tribunal
    • Powers and Limitations of Appellate Tribunal
    • Appeal before High Court
    • Appeal before Supreme Court
  • Division Seven – Acts/Rules/Notifications/Circulars & Clarifications
    • Central Goods and Services Tax Act 2017
    • Integrated Goods and Services Tax Act 2017
    • Union Territory Goods and Services Tax Act 2017
    • Goods and Services Tax (Compensation to States) Act 2017
    • Central Goods and Services Tax Rules 2017
    • Integrated Goods and Services Tax Rules 2017
    • Goods and Services Tax Compensation Cess Rules 2017
    • Goods and Services Tax (Period of Levy and Collection of Cess) Rules 2022
    • UTGST (Andaman and Nicobar Islands) Rules 2017
    • UTGST (Chandigarh) Rules 2017
    • UTGST (Dadra and Nagar Haveli) Rules 2017
    • UTGST (Daman and Diu) Rules 2017
    • UTGST (Lakshadweep) Rules 2017
    • Notifications
    • Circulars & Clarifications
    • List of Prescribed Forms
    • List of Notifications
    • List of Circulars & Clarifications

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About the author

S.S. Gupta

The author is a member of the Institute of Chartered Accountants of India, the Institute of Cost and Works Accountants of India and the Institute of Company Secretaries of India.

The academic record right from the college days was excellent. The author has received various scholarships and prizes from Institutions like JRD Tata Merit Scholarship, Narsee Monjee College Merit Scholarship, Sydnam Golden Jubilee’s Scholarship etc.

Before commencement of practice, the author served in the industry for six years in indirect taxation. Since 1988, the author has been practising in the field of indirect tax only.

The author has contributed extensively to the field of indirect taxation in various seminars/lectures. The author is also a faculty member in the colleges/institution to teach indirect taxation and is associated with various social organisations. The author has also written the book ‘Service Tax – How to Meet Your Obligations’, which is widely referred to by Trade and Industry.

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