CA Ashok Batra GST Law & Procedure

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The 9th Edition (2025) of GST Law & Procedure by CA Ashok Batra is a comprehensive three-volume set that provides an in-depth analysis of India's Goods and Services Tax (GST) framework. Spanning over 3,700 pages, this authoritative work is structured to cater to professionals, practitioners, and students seeking detailed insights into GST laws and procedures.

Volume 1: Referencer & Foundational Concepts

Division 1: Referencer

• Glossaries & Legal Interpretations: Includes comprehensive glossaries of GST terminology, legal maxims, and rules of statutory interpretation.

• Institutional Framework: Details on the Goods and Services Tax Network (GSTN) and the GST Council.

• Taxation Overview: Covers taxes subsumed under GST, non-GST supplies, and various types of supplies and persons under GST.

• Procedural Aspects: Discusses job work, works contract services, e-invoicing, and formats for tax invoices and vouchers.

• Compliance & Enforcement: Addresses penalties, late fees, prosecution, compounding of offences, and illustrative cases of waived penalties.

Division 2: Exempted Goods and GST Rates on Goods

• Exemptions: Lists exempted goods under CGST, IGST, and SGST Acts.

• Tax Rates: Provides CGST rates with HSN codes and details on compensation cess rates.

Division 3: Exempted Services and GST Rates on Services

• Service Exemptions: Enumerates exempted services under various GST Acts.

• Service Tax Rates: Includes CGST rates with accounting codes and explanatory notes on service classification.

Volume 2: Practice and Procedure

Division 4: Practice and Procedure

• GST Framework: Introduction to GST, its administration, and the concept of supply, including intra-state and inter-state transactions.

• Taxation Mechanics: Covers place of supply, zero-rated supply, levy of tax, exemptions, registration, and valuation of taxable supply.

• Operational Aspects: Discusses input tax credit, classification of goods and services, time of supply, reverse charge mechanism, invoicing, returns, refunds, accounts, and records.

• Compliance and Enforcement: Details on offences, penalties, prosecution, transitional provisions, assessment, audit, inspection, search, seizure, arrest, e-way bills, demand and recovery, appeals, advance ruling, and liability in certain cases.

• Special Topics: Includes chapters on GST in the real estate sector, interpretation of statutes, tax planning, and issues related to fake invoicing.

Volume 3: Statutory Provisions, Rules, and Notifications

Division 5: Statutory Provisions

• Legislative Texts: Full texts of the CGST Act, IGST Act, UTGST Act, GST (Compensation to States) Act, and the Constitution (101st Amendment) Act.

Division 6: GST Rules

• Rules Compilation: Includes CGST Rules, IGST Rules, Compensation Cess Rules, and rules related to the GST Appellate Tribunal and settlement of funds.

Division 7: Notifications, Circulars, and Orders

• Official Communications: Comprehensive collection of notifications, circulars, orders, and instructions issued under various GST laws.

Division 8: Customs Act Circulars and Instructions

• Customs Interface: Relevant circulars and instructions issued under the Customs Act, 1962, pertinent to GST.