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Comprehensive Commentary Goods And Services Tax 1st Edition September 2025
Original price was: ₹2,295.₹1,500Current price is: ₹1,500.
This comprehensive legal resource offers an in depth, section wise commentary on the provisions of the GST Law, making it an informative resource for all stakeholders. Each section is meticulously examined to provide clarity on its scope, interpretation. and practical application. The commentary integrates the latest judgments from the Supreme Court and various High Courts, ensuring readers are up to date with current legal positions.
Comprehensive Commentary Goods And Services Tax 1st Edition September 2025
Comprehensive Commentary Goods And Services Tax 1st Edition September 2025
The commentary also includes expert insights into landmark rulings, procedural implications, and legislative intent. It serves not only as a guide to understanding the black letter of the law but also as a platform for engaging with its dynamic judicial treatment. Whether preparing for litigation, academic research, or policy review, this resource equips readers with a nuanced understanding of legal complexities.
KEY FEATURES
- Section-wise commentary of all sections of the CGST Act, 2017 and IGST Act, 2017
- Latest Supreme Court and High Court Judgments
- Comparative analysis of conflicting court rulings
- Expert commentary on judicial trends
- Legislative intent and historical context
- Practical implications for legal practice
- Case law summaries with citations
- Highlights procedural and substantive aspects
- Encourages critical legal interpretation and debate
Content of the book is as follows :-
Central Goods and Services Tax Act, 2017 [12 of 2017].
- Preliminary
- Administration
- Levy and Collection of Tax.
- Time and Value of Supply.
- Input Tax Credit
- Registration
- Tax Invoice, Credit and Debit Notes.
- Accounts and Records.
- Returns
- Payment of Tax
- Refund of Tax
- Assessment
- Audit
- Inspection, Search, Seizure and Arrest
- Demands and Recovery.
- Liability to Pay in Certain Cases
- Advance Ruling.
- Appeals and Revision
- Offences and Penalties
- Transitional Provisions
- Miscellaneous
Integrated Goods And Services Tax Act, 2017 [13 OF 2017]
- Preliminary
- Administration
- Levy and Collection of Tax.
- Determination of Nature of Supply..
- Place of Supply of Goods or Services or Both….
- Refund of Integrated Tax to International Tourist..
- Zero Rated Supply.
- Apportionment of Tax and Settlement of Funds.
- Miscellaneous
| Weight | 1.4 kg |
|---|---|
| Publisher | B.C Publications |
| Book Author | Dr. Ashok Saraf, Dr. Ayush Saraf |
| HSN | 49011010 |
| Language | English |
| Binding | Hardbound |
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Comprehensive Commentary Goods... Original price was: ₹2,295.₹1,500Current price is: ₹1,500.
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