GST Ready Reckoner

GST Ready Reckoner by V.S. Datey is India's most trusted and comprehensive single-volume reference on the Goods and Services Tax regime—now in its 29^th Edition, fully updated to incorporate all amendments made by the Finance Act 2026. The book covers every dimension of the tax: conceptual foundations, charging provisions, sector-specific compliance, administrative procedures, enforcement, and the full appeals hierarchy.

The distinguishing character of this work is that it is simultaneously legislative and practical. The author does not merely restate statute, he explains it, critiques it where it is absurd or anomalous, traces its evolution, and anchors it in the reality of how it is applied in trade and litigation. The Finance Act 2026 changes, including the overhaul of the GST rate structure w.e.f. 22-9-2025 from the earlier Nil/5%/12%/18%/28% slabs to a rationalised Nil/5%/18%/40% structure, the abolition of GST Compensation Cess w.e.f. 1-2-2026, major amendments to post-sale discount provisions, the 90% provisional refund on inverted duty structure, refund of IGST on exports below ₹1,000, and the correction of the anomalous place of supply rule for intermediary services of export and import, are all incorporated into the text and explained with full statutory context.

This title is designed for every professional who works with GST law in any capacity—advisory, compliance, litigation, audit, or academic:

• Chartered Accountants, Cost Accountants, and Tax Consultants who need a single definitive source for GST compliance, structuring advice, and opinion work
• Advocates and Litigators who appear before GST authorities, the Appellate Tribunal, High Courts, and the Supreme Court and need rapid access to the applicable provision and the author's assessment of how it works
• Company Secretaries and In-House Finance and Legal Teams responsible for day-to-day GST compliance, return filing, ITC reconciliation, and refund applications
• GST Departmental Officers who need a clear exposition of the law they administer
• Faculty and Students of CA, CMA, CS, LLB, B.Com, and MBA programmes where indirect taxation is a core subject
• Industry Professionals in sectors with complex GST treatment—real estate, construction, financial services, telecom, software, logistics, and manufacturing