GST Manual with GST Law Guide & Digest of Landmark Rulings is a comprehensive and up-to-date reference work on India’s Goods and Services Tax (GST) regime. Revised by the latest amendments under the Finance Act 2025, this two-volume set presents an in-depth exploration of GST statutes, rules, forms, notifications, circulars, clarifications, and leading judicial precedents. Its structured, annotated, and user-friendly format is a one-stop resource for readers seeking clarity and guidance under the Indian GST framework.

This book is intended for the following audience:

• Professionals & Practitioners – Chartered Accountants, Company Secretaries, Cost Accountants, and tax consultants who require a thorough understanding of GST laws, rules, and procedures
• Corporate & Business Entities – Finance managers, compliance officers, and business owners aiming to ensure accuracy and compliance with GST obligations
• Lawyers & Legal Researchers – Advocates and legal researchers who rely on case laws, legal interpretations, and statutory references for litigation and advisory work
• Government Officials – Officers responsible for GST administration, assessments, and enforcement
• Academics & Students – Students and faculty of taxation, law, and commerce will find it an invaluable reference for study and research

The Present Publication is the 24^th Edition | 2025, amended by the Finance Act 2025. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:

• [GST Law Guide] A holistic commentary covering the Central Goods and Services Tax (CGST), Integrated Goods and Services Tax (IGST), Union Territory Goods and Services Tax (UTGST), and GST (Compensation to States) Acts
• [Annotated Statutory Provisions] Every section includes relevant rules, forms, notifications, effective dates, and references to allied laws
• [GST Rules & Forms] Contains the text of pertinent GST Rules, including CGST, IGST, UTGST, Compensation Cess Rules, and more, alongside practical action points
• [Landmark Rulings] A dedicated Digest of landmark rulings from the Supreme Court and High Courts, with a thorough subject index for quick reference
• [Updated Notifications & Circulars] Exhaustive coverage of central notifications, circulars, clarifications, and CBIC FAQs, ensuring you have the latest administrative and procedural guidelines
• [User-friendly Structure] Split across two volumes and multiple ‘divisions,’ making it easy to locate specific topics and reference materials quickly

The coverage of the book is as follows:

• Volume 1
  • GST Law Guide – Detailed and practical commentary on GST framework and procedures
  • Annotated Acts – CGST Act 2017, IGST Act 2017, UTGST Act 2017, GST (Compensation to States) Act 2017, with annotations for each section (relevant forms, rules, notifications, effective dates, etc.)
  • GST Rules & Forms – CGST, IGST, UTGST rules, with illustrative forms and action points for compliance
• Volume 2
  • Notifications – Comprehensive set of notifications under CGST, IGST, UTGST, and Compensation Cess
  • Digest of Landmark Rulings – Summaries of major judicial decisions by the Supreme Court & High Courts; also includes subject-wise indexing for quick look-ups
  • Circulars & Clarifications – Official clarifications and guidance notes issued by CBIC on procedural and interpretational aspects of GST law
  • CBIC’s FAQs – Frequently asked questions and official answers for a better grasp of the rules and procedures
• In both volumes, references to relevant Allied Acts and Constitutional Provisions provide the legal backdrop to GST laws

The structure of the book is as follows:

• GST Law Guide – An introduction and commentary on the entire GST regime
• Acts – Full text and annotations of CGST, IGST, UTGST, and Compensation to States Acts, including references to orders removing difficulties and validation provisions
• Rules & Forms – A comprehensive collection of rules, forms, and procedures
• Notifications – Separate divisions for CGST, IGST, UTGST, Rate notifications, etc.
• Digest of Landmark Rulings – Breakdown of case laws by sections, plus an alphabetical key to precedents
• Circulars & Clarifications – CBIC releases compiled for ready reference
• Constitutional Provisions – The 101^st Amendment Act and relevant articles of the Constitution
• This logical arrangement ensures readers can navigate from broad concepts to granular details efficiently.