GST LAW & PRACTICE -POCKET EDITION-As amended by Finance Act 2026

We have the pleasure of announcing the release of the above-mentioned book.

• [Three-Layer Treatment Applied to Every Section] The book’s defining feature is the uniform three-layer presentation given to every operative provision:
  • Statutory Layer — The annotated text of the section, with a dense footnote apparatus that traces every substitution, insertion, and omission to the specific Finance Act, Amendment Act, Removal of Difficulties Order, or notification that effected it, along with the effective date and the pre-amendment text preserved
  • Regulatory Layer — The relevant rules from the CGST Rules 2017 are reproduced in full under the parent section, each rule carrying its own layered footnote history. A gist of applicable notifications follows, keyed to the provision
  • Judicial Layer — A curated digest of relevant case law is placed under the section, with ratios reported in sufficient substantive detail, citations, and explicit flagging of contrary decisions
• [Circulars Updated Through Late 2025] The gist of CBIC circulars runs through Circular No. 254/11/2025-GST, dated 27-10-2025, covering landmark recent clarifications including:
  • Circular 251/08/2025 on post-sale discounts and financial/commercial credit notes
  • Circular 253/10/2025 on the withdrawal of Circular No. 212/6/2024-GST
  • Circular 252/09/2025 on the Document Identification Number (DIN) requirement
  • Circular 250/07/2025 on reviewing, revisional, and appellate authorities for Common Adjudicating Authority (CAA) orders
  • Circular 249/06/2025 on the generation and quoting of DIN on CBIC communications
  • Circular 248/05/2025 on eligibility for Section 128A benefit where tax was paid through FORM GSTR-3B
• [Comprehensive Amendment Tracking] Every legislative change up to and including the Finance Act 2026 is integrated into the statutory text of the CGST, IGST, and UTGST Acts. The annotation format preserves the complete amendment history for each provision—the amending instrument, the effective date, and the pre-amendment text—enabling the reader to reconstruct the law as it stood on any prior date, a frequent need in assessment, audit, and litigation work involving past tax periods