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Price : ` 1195
Eighth Edition : April 2026
Law stated in this book is as amended by the Finance Act, 2026
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DIVISION ONE 1
DIVISION TWO
Explanation -
See ibid. ibid. See
mutatis mutandis
Explanation 1
Explanation 2
RELEVANT RULES : RULES 3, 4, 5, 6, 7, 11, 40, 44, 62 AND 80 OF THE CENTRAL GOODS AND SERVICES TAX RULES, 2017
CHAPTER II [COMPOSITION LEVY]
Intimation for composition levy 3. b Provided
Effective date for composition levy 4.
Conditions and restrictions for composition levy
Validity of composition levy
Rate of tax of the composition levy
Sl. No. Section under which composition levy is opted
Category of registered persons
Rate of tax (1)(1A)(2)(3)
Sl. No. Section under which composition levy is opted
Category of registered persons Rate of tax (1)(1A)(2)(3)
Separate registration for multiple places of business within a State or a Union territory 11. -
85
Separate registration for multiple business verticals within a State or a Union territory.—
18
mutatis mutandis
Manner of claiming credit in special circumstances
40. see section 18 of Central Goods and Services Tax Act, 2017
Manner of reversal of credit under special circumstances
44. see section 18 of Central Goods and Services Tax Act, 2017
Form and manner of submission of statement and return
62. i ii Provided -
ibid. i vide Provided
Explanation.—
i vide (Contd. on page 1.165)
Annual return
80. Provided
(Contd. from page 1.164)
Annual return.—
Provided
Provided
GST LAW & PRACTICE | POCKET
AUTHOR : Arpit Haldia
PUBLISHER : Taxmann
DATE OF PUBLICATION : May 2026
EDITION : 8th Edition | 2026
ISBN NO : 9789375610373
NO. OF PAGES : 1584
BINDING TYPE : Paperback
Rs. 1,195
DESCRIPTION
GST Law & Practice [POCKET Edition]—A Compendium of CGST/IGST Acts along with Relevant Rules/ Circulars/Notifications & Case Laws is a compacy, single-volume, provision-centric compendium of GST law. Rather than a bare-act reprint, it is a working reference in which every operative section of the CGST and IGST Acts is read together with the delegated legislation, administrative clarifications, and judicial precedent that give it meaning. Each section is immediately followed by the relevant rules, a gist of applicable notifications and circulars, and a curated digest of case law, so that the reader can move from statute to interpretation on the same page. The Pocket Edition retains the complete content of the standard volume in a portable, carry-anywhere trim size.
The book is intended as a daily-use reference for professionals and institutions engaged with GST:
•Chartered Accountants, Cost Accountants, Company Secretaries, and Advocates
•In-House Indirect-Tax Teams of Corporates, Multinationals and PSUs
•Officers of the Central and State GST administrations, DGGI, and CBIC
•Members and Counsel
•Academicians, Researchers, and Candidates
The Present Publication is the 8th Edition, amended by the Finance Act 2026. This book is edited by CA. (Dr) Arpit Halida, with the following noteworthy features:
•[Three-Layer Treatment Applied to Every Section] Uniform presentation across the book:
o Statutory Layer—Annotated text with a dense footnote apparatus tracing every substitution, insertion, and omission to the specific Finance Act, Amendment Act, Removal of Difficulties Order, or notification, with effective dates and pre-amendment text preserved
o Regulatory Layer—Relevant CGST Rules 2017 reproduced in full below the parent section with their own amendment history, followed by a gist of applicable notifications keyed to the provision
o Judicial Layer—A curated digest of case law with substantive ratios, 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 recent landmark clarifications including:
oCircular 251/08/2025 on post-sale discounts and financial/commercial credit notes
oCircular 253/10/2025 on the withdrawal of Circular No. 212/6/2024-GST
oCircular 252/09/2025 on the Document Identification Number (DIN) requirement
oCircular 250/07/2025 on reviewing, revisional, and appellate authorities for Common Adjudicating Authority (CAA) orders
oCircular 249/06/2025 on the generation and quoting of DIN on CBIC communications
oCircular 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, with the amending instrument, effective date, and pre-amendment text preserved—enabling reconstruction of the law as it stood on any prior date, a frequent need in assessment, audit, and litigation work involving past tax periods
