GST Act

GST Act provides a single-volume, up-to-date treatment of the Central Goods & Services Tax framework combining statute text with practice-focused commentary. Each chapter reproduces the operative provisions of the CGST Act, cross-references allied rules and summarises landmark judicial pronouncements that affect interpretation and compliance. Special sections cover Input Tax Credit (ITC) mechanics, invoicing/e-invoicing rules, registration, returns & reconciliation, reverse charge, composition scheme and anti-profiteering. The book also explains recent administrative and portal-based changes (including MFA/login, return format updates and invoice acceptance mechanics) and maps how those changes affect compliance workflows. Practical aids include checklists, flowcharts for procedural steps, model notices/applications, commonly asked questions and short-answer exercises for students. Carefully curated annotations highlight risk areas for auditors and in-house tax teams while the quick-index and keyword list enable fast retrieval of provisions during filing or advisory work. Whether for exam prep, classroom use, firm reference libraries or corporate compliance teams, this volume blends legal authority with actionable practice guidance. (References: CGST Act text and recent amendments/notifications consulted).