GST MADE EASY- Answer to all Your Queries on GST -Updated As amended by Finance Act 2026

The Present Publication is the 15^th Edition | 2026, amended by the Finance Act 2026. It is authored by CA. (Dr) Arpit Haldia, and incorporates the following noteworthy features:

• [Finance Act 2026 Updated] A dedicated front-matter section walks through every Finance Act 2026 amendment with the pre-amendment position, the amended position, and the practical consequence—covering post-supply discounts, provisional refund for inverted duty structure, the low-value export refund threshold, and the place-of-supply rule for intermediary services
• [Question-Answer Format] Close to 800 numbered questions arranged in the natural sequence in which a GST transaction unfolds—registration, supply, time, value, place, ITC, payment, return, assessment, refund, recovery—so that the book reads as a guided walkthrough rather than a reference encyclopaedia
• [Statutory Anchor with Every Answer] Each answer cites the operative section, sub-section, rule or notification, allowing the reader to trace the legal basis without leaving the page
• [Worked Numerical Illustrations] Computational issues (ITC set-off across the supply chain, TDS deduction triggers, time of supply, refund formula under Rule 89(5), Rule 86B applicability) are answered with step-by-step calculations rather than narrative description
• [Case Studies & Precedents Embedded] Over a hundred practical case studies, including AAR rulings (Cochin Plantations, Goa Tourism Development Corporation, Rites Ltd., Skipper Ltd., Superwealth Financial, Bindu Ventures, Prodair Air Products, Kailash Chandra) and High Court/Supreme Court decisions, are integrated into the body of each chapter against the question they answer
• [CBIC Circulars Consolidated] At the close of each substantive chapter, a tabular gist of every relevant CBIC circular—over 250 circulars across the book—with date and one-line summary, so the practitioner can locate the departmental position without a separate compilation
• [Forms Directory] Each chapter ends with a forms table mapping every relevant GST form (REG, GSTR, RFD, ITC, DRC, PMT, ARA, EWB, ENR) to the rule under which it operates and its purpose, useful at the time of filing
• [FAQ Integration] Where the GST Council, Law Committee or CBIC has released FAQs (TDS, refunds, e-way bill), the FAQs are reproduced and harmonised with the current legal position, distinguishing answers that have since been overtaken by amendment or circular
• [Pedagogical Progression] Within each chapter, the questions move from foundational (what, who, when) to operational (how, by what date, in which form) to litigation-oriented (what if disputed, what is the remedy), allowing the same book to serve both a first-time reader and a returning practitioner