GST READY RECKONER -V S DATEY-Budget Edition 2026

GST Ready Reckoner – Budget 2026 Edition by V.S. Datey is a comprehensive, practice-driven reference on India’s Goods and Services Tax law, updated till 1st February 2026. Incorporating Budget 2026 amendments, rate rationalisation and key procedural developments, it translates statutory provisions into clear, operational guidance. Designed as a working professional manual, it bridges the gap between the Act & Rules, GSTN compliance systems and litigation realities. With end-to-end coverage—from levy and ITC to sector-specific issues, audit, enforcement and appeals—it serves as a dependable resource for advisory, compliance and dispute resolution.

This book is intended for the following audience:

• Chartered Accountants, Company Secretaries, and Tax Practitioners – Offering up-to-date procedures, forms, and legal interpretations necessary for day-to-day client advisory and compliance
• Corporate Professionals and CFOs – Facilitating decision-making regarding GST implications in organisational operations, supply chains, and cost management
• Legal Professionals & Advocates – Providing a legal roadmap of GST legislation, rules, appeals, and case references
• Business Owners & Entrepreneurs – Ensuring accurate and efficient GST compliance, invoice management, and return filing
• Students & Academicians – Serving as a ready reference for those studying or teaching GST law and taxation courses

The Present Publication is the 26^th Edition | 2025, amended by the Finance Act 2025. It is authored by Mr V.S. Datey, with the following noteworthy features:

• [All-in-One Reference] Covers the entire landscape of GST, including CGST, SGST, UTGST & IGST, with easy-to-navigate sections, rules, and procedures
• [Up-to-date Amendments] Incorporates the latest legislative and procedural changes, including changes made by the Finance Act 2025
• [Practical Insights & Examples] Presents complex provisions with illustrative examples, case studies, and step-by-step compliance guidelines
• [Procedural Clarity] Detailed guidance on registration, invoicing, returns, e-way bills, refunds, demands, recovery, audits, appeals, etc.
• [Expert Commentary] Written by leading tax experts, offering clarity on ambiguous areas, along with judicial and departmental references
• [Systematic Structure] Organised by topic and includes relevant rules, section indexes, and subject-wise analysis to allow quick cross-referencing

The structure of the book is as follows:

• Introductory Chapters – Overview of GST, fundamentals of IGST, CGST, SGST, UTGST, and their interlinkages
• Conceptual Modules – Detailed discussions on taxable events, supply, classification, valuation rules, input tax credit, place of supply, and exemptions
• Sector-specific Chapters – Focused coverage of construction, works contracts, real estate, e-commerce, transport, leasing, financial and insurance services, job work, and more
• Procedural & Compliance Sections – Step-by-step guidance on registration, invoicing, e-way bills, return filing, payment of taxes, audits, assessment, and appeals
• Advanced Topics – Refunds and demands, offences and penalties, compounding provisions, anti-profiteering, evidence rules, and transitional provisions
• Annexures & Indexes – Acronyms, section indexes, subject indexes, and references to relevant rules & notifications