GST Mini Ready Reckoner Akhil Singla , Pavan Kumar Gaur Edition April 2026

GST Mini Ready Reckoner Akhil Singla , Pavan Kumar Gaur Edition April 2026

Description

The Present Publication is the 6th Edition, amended by Finance Act 2026. It is authored by CA. Akhil Singla and Adv. Pavan Kumar Gaur, with the following noteworthy features:

• [Finance Act 2026 Amendments—with Analytical Commentary] Every amendment is presented in a four-part format:
  • Earlier Position → Amendment Now → Our Comment → Key Effect
• [GST Compliance Calendar for FY 2026–27] An exhaustive, form-wise and taxpayer-category-wise calendar covering all four tiers—Annual, Half-Yearly, Quarterly, and Monthly—across every GSTR form, taxpayer type (regular, QRMP, composition, NRTP, ISD, TDS/TCS, OIDAR, UIN), and state-wise groupings where applicable under the QRMP scheme
• [Diagrammatic Chapter Openers] Every chapter begins with a flowchart or diagram that maps the legal structure, followed by a prose explanation. Chapter 1, for instance, opens with a diagram that bifurcates the levy into forward charge, reverse charge, and e-commerce operator—each linked to its governing section under the CGST, IGST, and UTGST Acts
• [Integrated Numerical Examples] Examples are embedded at the precise point where each concept is introduced. They cover practice scenarios such as CGST, SGST vs. IGST applicability, RCM liability identification, and ITC reversal computation, with complete numerical solutions
• [Notes-Based Statutory Cross-Referencing] Key provisions are supplemented with numbered Notes flagging excluded goods, definitional nuances, and linked rules—ensuring the practitioner has the complete statutory picture at a single point without needing to cross-consult the bare act
• [Section-Level Heading Cross-References] Every chapter heading cites its governing statutory provision, making the book a navigational index to the CGST/IGST Acts in addition to a compliance guide. Rule cross-references include effective dates for recent amendments (e.g., ISD framework under amended Rule 39 w.e.f. 01-04-2025; Rule 88C w.e.f. 26.12.2022; Rule 88D w.e.f. 04.08.2023)
• [GST Amnesty Scheme 2023—Tabular Reference] Covered via a structured table mapping CBIC notifications (Nos. 02–08/2023 and extensions 22–26/2023), eligible forms and taxpayer categories, amnesty benefits (reduced late fee capped at ₹500 per return; nil returns with no late fee), and applicable deadlines extended to 31.08.2023
• [COVID-19 Compliance Relief Measures] A dedicated section documents IGST exemptions on medical goods (oxygen concentrators, COVID-19 vaccines, Amphotericin B) and deadline extensions from the 2020–2022 period—retained for relevance to open assessments and legacy litigations
• [Granular Contents Index] The Contents section lists every sub-topic at the decimal-numbered level with individual page references, enabling a practitioner to locate any specific provision directly without sequential reading

About the Author’s

Akhil Singla

Integrate diligence, dedication, and knowledge, and you have CA Akhil Singla. He qualified for his CA in May 2008 with his name on the merit list. Being a practising Chartered Accountant, he takes on challenging responsibilities such as team leadership, bringing new ideas to reality, exhibiting rationality in strenuous situations. Since the inception of GST in India, he has been a noteworthy leader in GST practice. As a GST practitioner, he has developed a unique perspective which he has incorporated in his book titled – GST Mini Ready Reckoner, published by Taxmann.

Pavan Kumar Gaur

Pavan Kumar Gaur began his career with his association with CA Akhil Singla, gaining unparalleled experience and establishing himself as a respected professional in GST. He is a skilful, dedicated and persistent professional with rich experience starting from GST implementation to handling GST litigation. As a seasoned GST practitioner, he is passionate about advancing knowledge of GST to every person, enabling them to have a better understanding of GST.