GST How to Meet Your Obligations

GST ? How to Meet Your Obligations?is a comprehensive two-volume commentary that simplifies the intricacies of India’s Goods and Services Tax (GST) regime. It is meticulously updated to incorporate the amendments introduced by the Finance Act 2025, and this authoritative work is designed to aid readers in navigating every aspect of GST?from basic concepts and levy provisions to specialised scenarios like e-commerce transactions, online gaming, deemed exports, SEZs, etc.This book is intended for the following audience:

Chartered Accountants, Tax Consultants & Finance Professionals ? For in-depth coverage and updates on recent legislative changes, facilitating compliance and advisory services
Corporate & Business Owners ? For clarity on operational matters, including GST registration, returns, input tax credits, and advanced scenarios like job work or sale via bonded warehouses
Law Practitioners & Company Secretaries ? For legal and procedural guidance on GST disputes, appeals, and compliance enforcement
Government Officers & Administrators ? For insights into GST administration, assessments, audits, adjudication, and departmental procedures
Academicians & Students ? For a structured, detailed understanding of GST concepts and provisions, helping them excel in professional exams and research

The Present Publication is the 16th Edition, amended by the Finance Act 2025. It is authored by S.S. Gupta, with the following noteworthy features:

[Complete GST Coverage] Addresses every stage of GST compliance, from registration to appeals, with special coverage on unique scenarios such as online gaming and corporate guarantees
[Latest Amendments] Incorporates all statutory and procedural changes introduced by the Finance Act 2025, ensuring you have the most recent guidance
[Practical Insights & Examples] Abundant illustrations and examples help decode complex provisions, making this work a go-to reference for practical applications
[Special Focus on Input Tax Credit] Detailed discussion on input, input services, capital goods, and ITC distribution, including critical aspects such as blocked credits, common credits, and time limits
[Robust Legal & Procedural Guidance] Explains dispute resolution, appeals, and adjudication processes with step-by-step clarity
[Easy-to-navigate Two-volume Set] Offers a logical flow?conceptual fundamentals in Volume 1 and advanced topics (e.g., MOOWR scheme, sale by duty-free shops, high sea sales, and e-commerce transactions) in Volume 2
[Authored by a Leading Expert] S.S. Gupta is a member of ICAI, ICWAI, and ICSI, with decades of specialised experience in indirect taxation. His practitioner’s perspective brings clarity and actionable insights to complex legal provisions
[User-friendly] Each chapter includes detailed headings, subheadings, and summaries for quick reference. The subject index at the end is exhaustive and user-friendly

The coverage of the book is as follows:

Basic Concepts & Constitutional Framework
Evolution of GST and its constitutional underpinnings
Overview of key GST laws and their interplay
Levy & Scope
Definitions of supply, goods, services, deemed supply, composition levy, and reverse charge
Classifications, place of supply, time of supply, and valuation rules
Input Tax Credit (ITC)
Comprehensive exploration of inputs, input services, capital goods
Blocked credits, apportionment, and distribution of ITC
Recovery provisions and conditions for availing ITC
Exports & Imports
Special procedures for export of goods/services, deemed exports, and SEZ transactions
MOOWR scheme, high-sea sales, bonded warehouse sales, and import of services
Special Scenarios
E-commerce transactions, job work, online gaming, sale of business, mergers & acquisitions
Vouchers, intermediary services, actionable claims, and discount/incentive structures
Transitional Provisions
Handling transitional credits and contracts
Anti-profiteering measures and implications
GST Compliances
Registration process, documentation, tax invoices, and e-way bills
Returns, reconciliations, record maintenance, and payment of tax/interest
Administration & Adjudication
Assessments, audits, departmental scrutiny, inspection, search, and seizure
Demand and recovery proceedings, provisional attachment, residual matters
Penalties & Prosecution
Offences, confiscation, fines, arrest, prosecution procedures
Dispute Resolution
Appeals to Appellate Authority, GST Appellate Tribunal, High Court, and Supreme Court
Advance Ruling Mechanism and GST Amnesty Scheme
Each topic is examined under the lens of current GST rules, bolstered by references to essential notifications and circulars. Extensive tables of contents and indexes help readers quickly locate the guidance they need.

The structure of the book is as follows:

Volume 1
Foundation & Core Concepts
Basic concepts, GST constitutional framework, and key levy aspects (such as supply, valuation, composition)
Input Tax Credit & Refunds
Exhaustive treatment of ITC provisions, eligibility, reversals, and refunds
Exports & Imports (Part 1)
Preliminary aspects of exports, imports, and SEZ transactions
Volume 2
Advanced Topics & Special Scenarios
MOOWR scheme, duty-free shops, high sea sales, e-commerce, job work, vouchers, intermediary services
Transitional Provisions & Anti-profiteering
Guidance on credits transitioned from earlier laws, profiteering control measures
GST Compliances & Litigation
Registrations, returns, e-way bill compliance, assessments, audits, appeals, and advance rulings
Reference Materials & Appendices
Complete texts of CGST, IGST, UTGST, Compensation Cess Acts, and respective Rules for easy reference
This two-volume approach ensures that readers can follow a natural progression?from the basics of GST to more nuanced scenarios and compliance requirements?without overwhelming cross-references