LMP GST Ready Reckoner by Adv. Gaurav Gupta 1st Edition May 2026

LMP GST Ready Reckoner by Adv. Gaurav Gupta 1st Edition May 2026

LMP GST Ready Reckoner by Adv. Gaurav Gupta 1st Edition May 2026

Descriptions :

This Ready Reckoner is a practical and authoritative guide to the GST regime for professionals, taxpayers, administrators, and trade. Updated with all important changes up to the Finance Act, 2026, the book brings together a clear and concise version of important aspects of the law. It contains coverage on all issues including GST Tribunal law, procedure, and appellate charge, and place of supply etc. mechanism, up-to-date digest of exemptions, reverse charge and place of supply etc. For ease of daily use, the book compiles return due dates, limitation periods, compliance timelines, and key relief measures in a convenient reference format. It also offers topic-wise concise commentary on the principal areas of GST, including supply, input tax credit, refunds, demand and recovery, and related issues, with support from important judicial precedents on diverse substantive and procedural aspects.

Highlights of the Book :

• Important aspects of GST Appellate Tribunal – constitution, Jurisdiction, including GSTAT Procedure  Rules, 2025.
• Covering exemptions on all services, reverse charge mechanism, place of supply.
• Ready-reference tables of return due dates, limitation periods, and compliance timelines across the GST statute.
• Topic-wise reckoner on important topics likes supply, ITC, refunds, with relevant circulars and case laws.
• Covering all major interpretative and procedural aspects on demand and recovery including show cause notice hearings, adjudication with relevant case laws.
• Over 800 judicial decisions from the Supreme Court, High Courts, Appellate Authorities.

Important topics covered :

• Taxable Supply and Taxable person
• Classification of Supply 
• Composition Scheme
• Reverse Charge Mechanism
• Input Tax Credit and Input Service Distributor
• Place of Supply
• Time of Supply
• Valuation of Supply
• Composite Supply vs. Mixed Supply
• Refund of ITC
• E-Way Bill
• Import & Export
• Exempt Supply and reversal of ITC
• Return compliances including IMS, GSTR-2B etc.
• Annual Return (GSTR-9 & 9C)
• Scrutiny if return and Audit
• Demand and Recovery, SCN, Summons
• Inspection, Search and seizure

About the Author : Adv. Gaurav Gupta

Adv. Gaurav Gupta is a graduate from Sri Ram College of Commerce (SRCC), University of Delhi and a Law Graduate from the Faculty of Law, University of Delhi. He is a Fellow Member of the Institute of Chartered Accountants of India (FCA) and has completed the Information Systems Audit (ISA) post-qualification course of ICAI. He completed his Master of Laws (LL.M.) in 2021 from O.P. Jindal Global University and obtained his Doctorate (Ph.D.) in Taxation from Ecole Superieure Robert de Sorbon, University of France.