GST How to Meet Your Obligations

GST – How to Meet Your Obligations is the flagship GST treatise—a two-volume work that, over successive editions, has become the standard reference relied upon by indirect-tax professionals, departmental officers, and the bench. The work approaches GST not as a static body of rules but as a continuously evolving body of law shaped by statute, rules, departmental clarifications, and the steady accretion of judicial interpretation—including a substantial body of pre-GST jurisprudence whose ratio continues to inform the present regime. Each chapter is built around the operative provision, reproduced verbatim, then examined clause by clause, with circulars and notifications reproduced at the point of doctrinal relevance and judicial rulings cited in extenso for their controlling principles. The result is a treatise that gives the reader both the doctrinal architecture and the working apparatus needed to discharge practical obligations—to file returns, advise on transactions, defend a notice, or argue a case—with confidence grounded in the source material.

This book is intended for the following audience:

• Chartered Accountants, Cost Accountants, and Company Secretaries handling indirect-tax compliance, audit, certification, and litigation support
• Tax Counsel, Advocates, and Law Firms representing assessees through show-cause, adjudication, appellate, and writ proceedings
• In-House Tax, Finance, and Legal Teams of corporates, banks, NBFCs, insurers, manufacturers, exporters, e-commerce operators, online gaming companies, and SEZ/EOU/MOOWR units
• Departmental Officers, Adjudicating Authorities, and Members of Appellate Forums seeking a structured, source-tied treatment
• Academic Libraries, Faculty, and Senior Students of indirect taxation, including those preparing for CA/CS/CMA Final, LL.M., and Diploma in GST examinations
• Consultants advising on contested or fast-evolving positions—corporate guarantees, online money gaming, intermediary services, vouchers, M&A slump sales, related-party valuations, and cross-border services