Concise Commentary on GST

This 5th Edition of Commercial’s Concise Commentary on GST by V. Raghuraman, Senior Advocate, is a comprehensive two-volume reference on Goods and Services Tax in India. With a foreword by Justice S.R. Krishna Kumar, Judge, High Court of Karnataka, the work provides detailed commentary on the legal framework, procedures, and practical aspects of GST for professionals, students, and others engaged with indirect taxation.

The two-volume set covers key areas of GST law, including:

• Constitutional and legislative framework of GST
• Levy and collection of Central GST, State GST and Integrated GST
• Scope and meaning of supply of goods and services
• Composite and mixed supplies
• Time and place of supply
• Valuation of taxable supplies
• Input Tax Credit and related conditions and restrictions
• Registration and compliance requirements
• Tax invoices, credit notes and debit notes
• Accounts, records and documentation
• Returns and payment of tax
• Refunds and related procedures
• Assessment and adjudication
• Audit, inspection, search and seizure
• Demand, recovery and related proceedings
• Interest, penalties and offences
• Appeals, revision and advance rulings
• Inter-State supplies under the IGST framework
• E-commerce and special categories of transactions
• Composition schemes and other special provisions
• Procedural and compliance aspects of GST administration

Written by V. Raghuraman, Senior Advocate, the commentary explains the statutory provisions and their practical application, providing a structured resource for understanding GST legislation and related procedures.

This 5th Edition is particularly suitable for:

• Advocates and tax practitioners handling GST matters
• Chartered accountants and accounting professionals
• Corporate tax and compliance professionals
• Law and commerce students studying indirect taxation
• Academicians and researchers engaged in GST-related study
• Businesses and professionals requiring a detailed reference to GST law

Presented in two volumes, Commercial’s Concise Commentary on GST provides an extensive reference to the substantive, procedural, and practical dimensions of GST law, making it suitable for professional consultation, legal practice, academic study, and research.