Bharat GST Law Simplified By P.K. Goel 4th Edition 2026

Bharat GST Law Simplified By P.K. Goel 4th Edition 2026

Description : 

GST has been the biggest change in the field of Indirect Taxation Since Independence. Since its rollout on 1st July, 2017, frequent changes have been made in GST law, both to rectify anomalies and to address grievances of the taxpayers. “GST Law Simplified” presents law and procedures, relating to GST, in an easy to understand manner. Legal provisions, in Acts and Rules, are compiled in the book under various chapters for ease of reference and comprehension. Various Annexures provide relevant information such as statutory forms, GST Rates on Goods and Services, Tax and non tax exemptions etc. In this edition, Circulars issued by CBIC and relevant case laws have been added to make the book more useful.

Content :

Chapter 1       GST Law and Administration

Chapter 2       Activities Liable to GST

Chapter 3       Time and place of Supply

Chapter 4       Levy of Tax

Chapter 5       Registration

Chapter 6       Rates and Classification

Chapter 7       Valuation

Chapter 8       Documents and Records

Chapter 9       Input Tax Credit

Chapter 10     Job Work

Chapter 11     Return and Tax Payment

Chapter 12     Refund

Chapter 13     Determination of Tax Liability and Recovery by the Department

Chapter 14     Audit

Chapter 15     Inspection, Search, Seizure and Arrest

Chapter 16     Liability to Pay in Certain Cases

Chapter 17     Punishment for Offences

Chapter 18     Appeals and Revision

Chapter 19     Advance Ruling and Anti Profiteering

Chapter 20     Export of Goods and Services

Chapter 21     Other Provisions

Annexure A   Definitions

Annexure B   Updated List of Circulars issued under CGST, IGST and Compensation Cess

Annexure C   Forms under GST

Annexure D   Liability on Reverse Charge basis and of e-Commerce Operators

Annexure E   GST Rates on Goods

Annexure F    GST Rates on Services

Annexure G   Cess Rates

Annexure H   Exempted Goods

Annexure I     Exempted Services

Annexure J    Other Exemptions

Annexure K   Sectionwise Index

About the Author :   P.K. Goel

Shri P.K. Goel a qualified Charactered Accountant and Company Secretary, joined Indian Revenue Service in 1988 and retired as principal chief commissioner in 2022. He was involved in pre-rollout/implementation of GST at senior level for more than six years.