Taxmann GST How to Meet Your Obligations Set of 3 Volumes By S S Gupta Edition April 2023


Taxmann’s bestseller commentary lucidly explains every provision of GST. The discussions are supported by Case Laws & various Examples. It also covers various GST Acts, Rules, Notifications, Circulars & Clarifications.

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Taxmann GST How to Meet Your Obligations S S Gupta

Taxmann GST How to Meet Your Obligations S S Gupta


This book is Taxmann’s bestselling flagship commentary explaining every concept of GST lucidly. The noteworthy features of this book are as follows:

  • [Exhaustive GST Commentary] The various provisions contained in different statutes are discussed in sixty chapters
  • [Interlinking all Statutory Contents] Provides the scope of provisions of sections, rules, etc.
  • [Case Laws] Supported by judgements or orders of various Tribunals, High Courts and the Supreme Court.
  • [Illustrations/Examples]The provisions are also explained in different places by way of giving examples
  • [Simple & Lucid Language] The thirst of the book is to explain the provisions in layman’s language so that it is understood very easily

This book is trusted by all people in business & employees and has been regularly used by the departmental officers & courts for several years.

This book is divided into three volumes with the following coverage:

  • Volumes 1 & 2 covers a 3,500+ page commentary on GST
  • Volume 3 covers the statutory portion of the GST

The Present Publication is the 14th Edition and has been amended by the Finance Act 2023. This book is authored by S.S. Gupta & is divided into seven divisions, namely:

  • Basic Concepts
  • Exemption & Other Levies
  • Export & Import of Goods and Services
  • Procedures
  • Input Tax Credit
  • Appeals
  • Acts/Rules/Notifications/Circulars & Clarifications

The detailed contents of the book are as follows:

Division One – Basic Concepts

  • Introduction & Basic Concepts
  • Constitutional Amendment
  • Transitional Provisions
  • Meaning & Scope of Supply and Levy of GST
  • Definition & Principle of Classification
  • Non-Taxable Supplies
  • Payment under Reverse Charge
  • Time of Supply & Change in Rate of Tax
  • Place of Supply
  • Value of Supply
  • Job Work, Scrap & Waste Generated at Job-Worker
  • Electronic Commerce Operator & Collection of Tax at Source
  • Tax Deducted at Source

Division Two – Exemption & Other Levies

  • Exemptions
  • Union Territory Goods & Services Tax
  • GST (Compensation to States) Act
  • Cess
  • Composition levy

Division Three – Export & Import of Goods and Services

  • Export of Goods, Services and Export Incentives
  • Deemed Exports, including EOU, STP
  • Special Economic Zone
  • Import of Goods & Services
  • Administration & Registration

Division Four – Procedures

  • Taxable Person, Tax Invoice, Credit & Debit Notes & E-Way Bill
  • Payment of Tax and Interest – Computation of Tax Liability
  • Returns
  • Assessment
  • Demand, Recovery and Adjudication
  • Refund of Taxes
  • Audit of Assesses’s Accounts
  • Penalties, Confiscation & Fine
  • Arrest, Prosecution and Compounding
  • Advance Ruling
  • Inspection, Search & Seizure
  • Liability to Pay in Certain Cases
  • Goods and Services Tax Practitioners Scheme & Provisional Attachment
  • Anti-Profiteering Measure
  • Residual Matters

Division Five – Input Tax Credit

  • Introduction to Input Tax Credit
  • Input
  • Input Service
  • Capital goods
  • Utilization of Input Tax Credit
  • Conditions, Time Limit and Documents for Availment of Credit
  • Common Inputs and Input Services for Exempted and Taxable Supplies
  • Removal of Input, Capital Goods and Waste, including for Job-Work
  • Procedures and Records for Input Tax Credit
  • Input Service Distributor
  • Matching of Credit and Black Listing of Dealer
  • Recovery of Input Tax Credit
  • Miscellaneous Provisions

Division Six – Appeals

  • Appeal – General Provisions
  • Time Limit for Filing Appeal and Condonation of Delay
  • Pre-deposit of Duty for Entertaining Appeal
  • Departmental Appeal & Power of Revisional Authority
  • Appeal to Appellate Authority
  • Appeal before Goods & Services Tax Appellate Tribunal
  • Order of Appellate Tribunal
  • Procedure before Appellate Tribunal
  • Powers and Limitations of Appellate Tribunal
  • Appeal before High Court
  • Appeal before Supreme Court

Division Seven – Acts/Rules/Notifications/Circulars & Clarifications

  • Central Goods and Services Tax Act 2017
  • Integrated Goods and Services Tax Act 2017
  • Union Territory Goods and Services Tax Act 2017
  • Goods and Services Tax (Compensation to States) Act 2017
  • Central Goods and Services Tax Rules 2017
  • Integrated Goods and Services Tax Rules 2017
  • Goods and Services Tax Compensation Cess Rules 2017
  • Goods and Services Tax (Period of Levy and Collection of Cess) Rules 2022
  • UTGST (Andaman and Nicobar Islands) Rules 2017
  • UTGST (Chandigarh) Rules 2017
  • UTGST (Dadra and Nagar Haveli) Rules 2017
  • UTGST (Daman and Diu) Rules 2017
  • UTGST (Lakshadweep) Rules 2017
  • Notifications
  • Circulars & Clarifications
  • List of Prescribed Forms
  • List of Notifications
  • List of Circulars & Clarifications

About the author

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries and Lawyers. This team works under the guidance and supervision of Editor-In-Chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorised and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Analytical write-ups should be provided on recent, controversial, and important issues to help the readers to understand the concept and its implications
  • It must be ensured that every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements must be supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Weight 5.250 kg






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