Systematic Approach to GST

• ISBN13: 9789372260427
• Binding: Paperback
• Subject: Business Management
• Publisher: Atlantic Publishers & Distributors (P) Ltd
• Publisher Imprint: Atlantic
• Publication Date: April 9, 2026
• Pages: 378
• Original Price: INR 995.0
• Language: English
• Edition: 3d edition 2026
• Item Weight: 790 grams
• BISAC Subject(s): Accounting / General, Taxation / General, and Taxation

KEY FEATURES:
• Complex provisions of GST law are explained in a clear, structured, and easily comprehensible manner.
• Each chapter commences with statutory provisions, followed by an analytical discussion and examples.
• Section-wise commentary supported with CGST rules.
• Tables and charts for quick reference
• Exhaustive discussion on works contract service, job work and government services.
• The GST Compensation Cess Rate has been updated as notified till January 31, 2026.
• The Law stated in the book is updated till January 31, 2026.

CA. (Dr.) S K Mishrais a distinguished authority in the field of finance and taxation, widely acclaimed for his deep expertise in indirect taxes, particularly Goods and Services Tax (GST). Over the years, he has authored ten comprehensive and authoritative books on GST, making significant contributions to the evolving body of knowledge in this domain. Beyond his scholarly contributions, Dr. Mishra is an eminent speaker who regularly engages in seminars, workshops, and training programs. His ability to simplify and elucidate complex GST issues has earned him high regard among professionals, academicians, and learners alike. He has also pioneered several initiatives aimed at demystifying GST, leveraging diverse platforms such as books, digital learning modules, and articles in leading professional journals. His work is celebrated for its depth, practical relevance, and enduring contribution to advancing GST literacy and practice in India.

• Foreword iii
• Preface to Third Edition xiii
• Preface to Second Edition xv
• Preface to First Edition xvii
• GST Compliance Calendar xix
• Major Policy Initiatives at a Glance xxi
• Arrangement of Sections (The Central Goods & Services Tax Act, 2017) xxv
• The Integrated Goods & Services Tax Act, 2017 xxx
• The Goods & Services Tax (Compensation to States) Act, 2017 xxxi
• The Central Goods & Services Tax Rules, 2017 xxxii
• Articles of Constitutions of India xxxiii
• 1. Basic Concepts 1
• 1.1 Preamble 1
• 1.2 Extent and Commencement 1
• 1.3 Introduction to GST 1
• 1.4 Constitutional Provision 2
• 1.5 Power to Levy 2
• 1.6 GST Acts & Rules 4
• 1.7 Rate of GST 5
• 1.8 Indirect Taxes Subsumed & not Subsumed into GST 6
• 1.9 Concept of GST 7
• 2. Definitions 9
• 3. Administration 17
• 3.1 Officers under CGST Act [Section 3] 17
• 3.2 Appointment of Officers [Section 4] 17
• 3.3 Powers of Officers [Section 5] 17
• 3.4 Authorization of Officers of State Tax or Union Territory Tax as Proper Officer
• in Certain Circumstances [Section 6] 18
• 4. Supply Under GST 19
• 4.1 Meaning & Scope of Supply 19
• 4.2 Inter/Intra State Supply 20
• 4.3 Taxable Supply [Section 2(108)] 20
• 4.4 What is Consideration 21
• 4.5 Payment Which are not to be Treated as Consideration 21
• 4.6 Deemed Supply [Section 7(1)(c) Read with Schedule I] 22
• 4.7 Taxability of Supply Made between Related Persons 22
• 4.8 Distinct Persons [Specified under Section 25 of CGST Act, 2017] 23
• 4.9 Supply of Goods/Services between Employer & Employee 23
• 4.10 Difference between Various Types of Supplies under GST 24
• 4.11 Taxability of Composite & Mixed Supply [Section 8] 24
• 4.12 Schedule I, CGST Act 2017 27
• 4.13 Schedule II, CGST Act 2017 29
• 4.14 Schedule III, CGST Act 2017: Exclusion from Supply 30
• 4.15 GST on Certain Specified Supply/Transactions 31
• 5. Charge of Tax 53
• 5.1 Levy & Collection of GST 53
• 5.2 Reverse Charge Mechanism (RCM) under GST [Section 9(3)/9(4)] 54
• 5.3 Supplies Liable to Tax under Reverse Charge 56
• 5.4 Goods Covered under Reverse Charge 58
• 5.5 Services Covered under Reverse Charge 58
• 5.6 Services Taxable in the Hands of Electronic Commerce Operator (ECOM) [Sec. 9(5)] 66
• 6. Composition Levy 67
• 6.1 Meaning of Composition Levy [Section 10] 67
• 6.2 Salient features of Composition Scheme 68
• 6.3 Eligibility for GST Composition Levy 69
• 6.4 Threshold Limit of Composition Levy [Section 10(1)] 70
• 6.5 Rate of Tax under Composition Levy [Rule 7] 71
• 6.6 Filing of Return and Payment of Tax 72
• 6.7 Intimation for Opting Composition Scheme [Rules 3 and 4] 73
• 6.8 Applicability of Composition Scheme 73
• 6.9 Validity and Withdrawal from Composition Scheme 74
• 7. Exemption from GST 75
• 7.1 Statutory Provision 75
• 7.2 List of Exemption Notifications 77
• 7.3 Goods Exempted from GST 79
• 7.4 Services Exempted from GST 79
• 8. Time of Supply 95
• 8.1 Introduction 95
• 8.2 Time of Issue of Invoice 95
• 8.3 Time of Supply of Goods [Section 12] 96
• 8.4 Time of Supply of Services [Section 13] 99
• 8.5 Time of Supply (Goods & Services) When There is Change in Rate of Tax [Section 14] 103
• 9. Value of Supply 105
• 9.1 Introduction 105
• 9.2 Value of Taxable Supply [Section 15] 105
• 9.3 Treatment of Trade/Cash Discounts 109
• 9.4 Determination of Value of Supply (Valuation Rules) 111
• 10. Input Tax Credit 121
• 10.1 What is Input Tax Credit 121
• 10.2 Statutory Provision 122
• 10.3 Eligibility & Conditions for Taking Input Tax Credit [Section 16] 122
• 10.4 Restrictions on Availment of ITC 125
• 10.5 Time Limit for Availing Input Tax Credit (ITC) [Section 16(4)] 125
• 10.6 Apportionment of Credit & Blocked Credit [Section 17] 126
• 10.7 Credit in Special Circumstances [Section 18] 130
• 10.8 Input Tax Credit on Goods Sent for Job Work [Section 19] 131
• 10.9 Manner of Distribution of Credit by Input Service Distributors (ISD) [Section 20] 132
• 10.10 Recovery of Credit Distributed in Excess [Section 21] 133
• 10.11 Order of Utilisation of ITC 133
• 11. Registration 137
• 11.1 Statutory Provision 137
• 11.2 Threshold Limit for Registration under GST 138
• 11.3 Need and Advantages of Registration 139
• 11.4 Format of GSTIN 140
• 11.5 Persons Liable for Registration [Section 22] 140
• 11.6 Persons not Liable for Registration [Section 23] 141
• 11.7 Compulsory Registration in Certain Cases [Section 24] 142
• 11.8 Procedure of Registration [Section 25] 143
• 11.9 Suo Moto Registration [Rule 16] 150
• 11.10 Display of GSTIN on Name Board [Rule 18] 150
• 11.11 Amendment of Certificate of Registration [Section 28 Read with Rule 19] 150
• 11.12 Cancellation or Suspension of Registration [Section 29] 151
• 11.13 Revocation of Cancellation of Registration [Section 30] 153
• 12. Tax Invoice, Credit and Debit Notes 155
• 12.1 Statutory Provisions 155
• 12.2 Tax Invoice [Section 31] 155
• 12.3 Bill of Supply 156
• 12.4 Supplier Permitted to Issue any Document Other than Tax Invoice 157
• 12.5 Time of Issue of Tax Invoice [Section 31] 158
• 12.6 Electronic Invoice (E-Invoice) [Rule 48(4)] 163
• 12.7 HSN/SAC Code Required on Tax Invoice [Rule 46] 165
• 12.8 Prohibition of Unauthorised Collection of Tax [Section 32] 168
• 12.9 Amount of Tax to be Indicated in Tax Invoice & Other Documents [Section 33] 168
• 12.10 Credit and Debit Notes [Section 34] 168
• 13. Accounts and Records, E-Way Bill 171
• 13.1 Statutory Provisions 171
• 13.2 Person Required to Maintain Accounts & Records [Section 35] 171
• 13.3 Audit of Accounts [Section 35(5)] 173
• 13.4 Period of Retention of Accounts [Section 36] 174
• 13.5 Electronic Way Bill (E-Way Bill) [Rule 138] 174
• 14. Returns 183
• 14.1 Return Framework 183
• 14.2 Furnishing Details of Outward Supply [Section 37] 185
• 14.3 Communication of Details of Inward Supplies and Input Tax Credit [Section 38] 189
• 14.4 Furnishing of Return [Section 39] 191
• 14.5 Form GSTR-3B [Section 39, Rule 61(1) and 61A of CGST Rules] 192
• 14.6 Reversal of Ineligible ITC 193
• 14.7 Summary of GST Return & their Due Dates 195
• 14.8 First Return [Section 40] 197
• 14.9 Annual Return [Section 44] 199
• 14.10 Final Return [Section 45] 202
• 14.11 Notice to Return Defaulter [Section 46] 202
• 14.12 Levy of Late Fee [Section 47] 202
• 14.13 Goods & Services Tax Practitioner [Section 48] 204
• 15. Payment of Tax 207
• 15.1 Statutory Provision 207
• 15.2 Type of Tax Register/Ledger [Section 49] 207
• 15.3 Payment of Tax in Respect of Supply Covered under Reverse Charge [Section 9(3) & 9(4)] 211
• 15.4 Procedure of Payment of Tax 211
• 15.5 Interest on Delayed Payment of Tax [Section 50] 212
• 15.6 TDS Provision under GST [Section 51] 214
• 15.7 Tax Collection at Source (TCS) [Section 52] 217
• 15.8 Transfer of Input Tax Credit [Section 53] 219
• 15.9 Tax Wrongly Collected & Paid to Central Government or State Government [Section 77] 219
• 15.10 Payment of Tax and Other Amount in Installments [Section 80] 220
• 16. Refund Mechanism Under GST 221
• 16.1 Statutory Provision 221
• 16.2 Types of Refund under GST 222
• 16.3 Refund in Case of Deemed Exports 222
• 16.4 Refund of Un-utilised Input Tax Credit (ITC) 222
• 16.5 Claim of GST Deposited on Advance Received but Subsequently Refunded to
• the Buyer due to Cancellation of Contract or Non-supply of Goods or Services 224
• 16.6 When Refund not Available 225
• 16.7 Time Limit for Filing Refund Claim 225
• 16.8 Where to File the Refund Claims 226
• 16.9 Documents Required to be Enclosed along with the Refund Application 226
• 16.10 Interest on Delayed Refund [Section 56] 226
• 16.11 Consumer Welfare Fund [Sections 57 and 58] 227
• 17. Assessment 229
• 17.1 Meaning and Type of Assessment 229
• 17.2 Self-Assessment [Section 59] 229
• 17.3 Provisional Assessment [Section 60] 229
• 17.4 Scrutiny of Returns [Section 61] 230
• 17.5 Assessment of Non-filers of Returns [Section 62] 230
• 17.6 Assessment of Un-registered Persons [Section 63] 230
• 17.7 Summary Assessment in Certain Special Cases [Section 64] 231
• 18. Audit Under GST 233
• 18.1 Meaning and Objective of GST Audit 233
• 18.2 Statutory Audit under GST 233
• 18.3 Legal Provision of GST Audit 233
• 18.4 Types of Audit 234
• 18.5 Due Date of Filing GST Annual Return 236
• 18.6 Consequence of Non-filing of GST Annual Return/Failure to get
• Accounts Audited as per GST Law 236
• 19. Inspection, Search, Seizure and Arrest 237
• 19.1 Statutory Provision 237
• 19.2 Power of Inspection, Search and Seizure [Section 67] 237
• 19.3 Inspection of Goods in Movement [Section 68] 239
• 19.4 Power to Arrest [Section 69] 239
• 19.5 Power to Summon [Section 70] 240
• 19.6 Access to Business Premises [Section 71] 240
• 19.7 Officers to Assist Proper Officers [Section 72] 240
• 20. Demand and Recoveries 241
• 20.1 Statutory Provision 241
• 20.2 Situations Leading to Raising of Demand 242
• 20.3 Time Limit for Issuance of Show Cause Notice (SCN) 242
• 20.4 Time Limit for Passing Assessment Order 243
• 20.5 Monetary Limit of PO for Issue of SCN 243
• 20.6 Penal Provision for Voluntary Payment of Tax with Interest 243
• 20.7 Timeline for Issuance of Notice & Order 243
• 20.8 General Provisions Relating to Determination of Tax [Section 75] 244
• 20.9 Tax Collected but not Paid to the Government [Section 76] 244
• 20.10 Tax Wrongfully Collected and Paid to Central or State Government [Section 77] 244
• 20.11 Initiation of Recovery Proceedings [Section 78] 244
• 20.12 Mode of Recovery of Tax [Section 79] 245
• 20.13 Payment of Tax and Other Amount in Instalments [Section 80] 245
• 20.14 Transfer of Property to be Void in certain Cases [Section 81] 245
• 20.15 Tax to be First Charge on Property [Section 82] 245
• 20.16 Provisional Attachment to Protect Revenue in Certain Cases [Section 83] 245
• 20.17 Continuation and Validation of Certain Recovery Proceedings [Section 84] 246
• 21. Liability to Pay in Certain Cases 247
• 21.1 Statutory Provision 247
• 21.2 Liability in Case of Transfer of Business [Section 85] 247
• 21.3 Liability of Agent and Principal [Section 86] 248
• 21.4 Liability in Case of Amalgamation or Merger of Companies [Section 87] 248
• 21.5 Liability in Case of Company in Liquidation [Section 88] 248
• 21.6 Liability of Directors of Private Company [Section 89] 248
• 21.7 Liability of Partners of a Firm to Pay Tax [Section 90] 249
• 21.8 Liability of Guardians, Trustees, etc. [Section 91] 249
• 21.9 Liability of Court of Wards, etc. [Section 92] 249
• 21.10 Special Provisions Regarding Liability to Pay Tax, Interest or Penalty in
• Certain Cases [Section 93] 249
• 21.11 Liability in Other Cases [Section 94] 250
• 22. Advance Rulings Under GST 251
• 22.1 Statutory Provision 251
• 22.2 Meaning & Objectives of Advance Ruling 251
• 21.3 Constitution of Advance Ruling Authority [Section 96] 252
• 22.4 Matters/Questions Which can be Referred for Advance Ruling [Section 97(2)] 252
• 22.5 Matters Which cannot be Referred to Advance Ruling 252
• 22.6 Procedure for Obtaining Advance Ruling 252
• 22.7 Appellate Authority for Advance Ruling [Section 99] 253
• 22.8 Appeal to the Appellate Authority [Section 100] 253
• 22.9 Applicability of Advance Ruling [Section 103(1)] 253
• 22.10 Powers of Authority and Appellate Authority [Section 105] 254
• 23. Appeals and Revision 255
• 23.1 Statutory Provision 255
• 23.2 Adjudicating Authority 255
• 23.3 Appeals to Appellate Authority [Section 107] 256
• 23.4 Revisional Authority [Section 108] 256
• 23.5 Constitution of GST Appellate Tribunal and Benches thereof [Section 109] 257
• 23.6 President and Members of Appellate Tribunal, their Qualification,
• Appointment, Conditions of Service, etc. [Section 110] 257
• 23.7 Procedure before Appellate Tribunal [Section 111] 258
• 23.8 Amount Payable for Filing of Appeal 258
• 23.9 Appeals to Appellate Tribunal [Section 112] 259
• 23.10 Orders of Appellate Tribunal [Section 113] 259
• 23.11 Financial and Administrative Powers of President [Section 114] 260
• 23.12 Interest on Refund of Amount Paid for Admission of Appeal [Section 115] 260
• 23.13 Appearance by Authorized Representative [Section 116] 260
• 23.14 Appeal to the High Court [Section 117] 260
• 23.15 Appeal to Supreme Court [Section 118] 260
• 23.16 Sums due to be Paid notwithstanding Appeal, etc. [Section 119] 261
• 23.17 Appeal not to be Filed in Certain Cases [Section 120] 261
• 23.18 Non-appealable Decisions and Orders [Section 121] 262
• 24. Offences and Penalties 263
• 24.1 Statutory Provision 263
• 24.2 Penalties under GST [Section 122] 263
• 24.3 List of Offences under GST 264
• 24.4 Penalty for Failure to Furnish Information Return [Section 123] 265
• 24.5 Fine for Failure to Furnish Statistics [Section 124] 265
• 24.6 General Penalty [Section 125] 265
• 24.7 General Principle Regarding Imposing Penalty [Section 126] 265
• 24.8 Power to Impose Penalty in Certain Cases [Section 127] 266
• 24.9 Power to Waive Penalty or Fee or Both [Section 128] 266
• 24.10 Detention, Seizure and Release of Goods and Conveyances in Transit [Section 129] 267
• 24.11 Confiscation of Goods or Conveyances and Levy of Penalty [Section 130] 267
• 24.12 Punishment for Certain Offences [Section 132] 268
• 24.13 Liability of Officers [Section 133] 269
• 24.14 Offences by Companies and Certain Other Persons [Section 137] 269
• 24.15 Compounding of Offences [Section 138] 270
• 25. Transitional Provisions 271
• 25.1 Statutory Provision 271
• 25.2 Migration of Existing Tax Payers [Section 139] 271
• 25.3 Transitional Arrangements of Input Tax Credit [Section 140] 271
• 25.4 Transitional Provisions Relating to Job Work [Section 141] 273
• 25.5 Miscellaneous Transitional Provision [Section 142] 274
• 26. Miscellaneous Provision 277
• Section 143 to Section 174 of CGST Act, 2017 278
• 27. Job Work Provision 285
• 27.1 Statutory Provision 285
• 27.2 Nature of Supply 285
• 27.3 Scope/Ambit of Job Work 286
• 27.4 Registration 286
• 27.5 Documents Required for Sending Goods to Job Worker 286
• 27.6 Place of Supply 286
• 27.7 Clarification Issued by Central Government on Job Work 286
• 27.8 Rates of GST on Job Work 288
• 28. Works Contract Provision 291
• 28.1 Introduction 291
• 28.2 Definition/Statutory Provision 292
• 28.3 Valuation of Works Contract Service 293
• 28.4 Taxability of Free of Cost (FOC) Issue of Materials by Customer to Contractor
• (Service Provider) 293
• 28.5 Availability of Input Tax Credit (ITC) on Works Contract Service 294
• 28.6 Conditions for Claiming ITC 296
• 28.7 Refund of Un-utilised ITC 296
• 28.8 Time of Supply of “Works Contract” 297
• 28.9 Place of Supply in Respect of “Works Contract” 297
• 28.10 Maintenance of Accounts/Records 298
• 28.11 Taxability of Liquidated Damages/Penalty Levied for Non-Performance of Works Contract 298
• 28.12 Registration Requirement for Providing Works Contract 298
• 28.13 Rate of GST on Works Contract Service 300
• 29. Government Services 305
• 30. Place of Supply 311
• 30.1 Introduction 311
• 30.2 Statutory Provisions 311
• 30.3 Place of Supply of Goods Other than Import and Export [Section 10] 312
• 30.4 Place of Supply of Goods in Case of Import and Export [Section 11] 313
• 30.5 Place of Supply of Services in Case of Domestic Supplies [Section 12] 313
• 30.6 Place of Supply of Services in Case of Cross Border Supplies [Section 13] 314
• The Goods & Services Tax (Compensation to States) Act, 2017 319
• Articles of Constitutions of India 333
• Important SAC Code with GST Rate 338
• GST Revenue Collection 340
• Acronyms 341
• Index 343