In the dynamic realm of taxation, keeping abreast of the latest developments is indispensable for both seasoned practitioners and enthusiasts. Particularly in the realm of indirect taxation, such as the transition from the Pre-GST era to the Post-GST era, the importance of staying informed cannot be overstated.
To assist you in your quest for knowledge, we’ve carefully selected the Top 10 GST reference books, all of which are bestsellers on Shopscan and deserve a prominent place in your library. These books cover GST comprehensively, catering to all levels. Whether you’re a consultant, entrepreneur, or student, these books promise clarity and expertise. Get your copy and master GST today!
Book 1 : GST READY RECKONER
Author: CA Ashok Batra
Edition: 9th Edn.
Content Highlights
Highlights of amendments made by the Finance Bill, 2024
Referencer
GST Compliance Calendar for January, 2024 to March, 2025
Meanings of various terms and legal maxims
GST exemptions and rates
Gist of relevant Judicial Pronouncements at respective places
List of topic-wise circulars/ instructions/ guidelines
List of notifications/ circulars/ instructions/guidelines
Grab your Copy here: https://shopscan.in/product/gst-ready-reckoner-3/
Book 2 : HOW TO HANDLE GST AUDIT WITH REAL LIFE CASE STUDIES
Authors: CA Arun Chhajer, Md Samar & Nitin Sharma
Publishing Year: 2023
Content Highlights
GST Audit: Shedding Light on the Essence of a GST Audit
Revealing the Entities Subject to GST Audit
Dimensions of GST Audit Coverage
Key Objective of GST Audit
Spectrum of Audits in GST
Core Principles of GST Audit
Unleashing Auditee’s Rights in GST Audits
The Audit Journey: Step-by-Step Procedures of GST Audits
The Aftermath of Audits
Key Records for GST Compliance
How to handle GST Audit: Case Study Analysis and Practical Strategies for GST Compliance
Grab your Copy here: https://shopscan.in/product/https-how-to-handle-gst-audit-with-real-life-case-studies-pre-order-now/
Book 3: HOW TO HANDLE GST NOTICES, SCRUTINY, ASSESSMENT AND ADJUDICATION
Authors: Rakesh Garg, LL.B.; FCA & Sandeep Garg CMA; FCA
Publishing Year: 2023
Content Highlights
Extensive legal discussion & analysis with the support of numerous judgments
Covering practical aspects & procedures and how to handle and reply
Scrutiny of Returns
Notices and show cause notices
Assessment and adjudication
Grab your Copy here: https://shopscan.in/product/how-to-handle-gst-notices-scrutiny-assessment-adjudication/
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Book 4: REVERSE CHARGE MECHANISM UNDER GST
Author: CA. Satbir Singh
Edition: 2nd edn., 2023
Content Highlights
PART 1
RCM under GST: Past to Present
Registration under RCM
Time of Supply of Goods or Services under RCM
Place of Supply of Goods or Services under RCM
Tax Invoice for RCM
Input Tax Credit under RCM
Reporting of RCM Supply in GST Returns
Default in Compliance of GST Provisions for RCM
Notified Goods under RCM
Notified Services under RCM
Questions and Answers
Multiple Choice Questions
PART 2
Relevant definition for RCM under GST
Notifications and Circulars
Judgments and Advance Ruling for RCM under GST
Grab your Copy here: https://shopscan.in/product/reverse-charge-mechanism-under-gst-2/
Book 5: GST APPEALS & APPELLATE PROCEDURES
Authors: CA (Dr.) Sanjiv Agarwal & CA Neha Somani
Edition: 2nd Edn. 2024
Content Highlights
GST in India — An Overview
Appeals and Revision: Legal Framework
Legal Terminology and Principles of Interpretation
Appeals to Appellate Authority
Appeals to Appellate Tribunal
Revision of Orders
Appeals before Courts
Authorised Representative including GST Practitioner
Miscellaneous Provisions Applicable to Appeals
Grab your Copy here: https://shopscan.in/product/gst-appeals-appellate-procedures-2/
Book 6: GST ASSESSMENTS & AUDITS – UNTANGLING COMPLEXITIES
Authors: CA. Jigar Doshi & CA. Nikita Maheshwari
Edition: 2nd edition, 2023
Content Highlights
Evolving Tax Ecosystems across the Globe
Assessment under GST
GST Assessments – Step wise process
Audits under GST
GST Audit – Step wise Process
Approach of Stakeholders
Judiciary’s take on GST Assessments and Audits
How to Handle your GST Assessments and Audits
Is your Assessments and Audits only yours?
Repercussions of not Handling GST Assessments and Audits Right
How Technology Can Help
FAQs to understand Assessments and Audits in a better way
Coverage of latest relevant Circulars, Notifications and Instructions
Tabular presentation of step wise process of GST Assessments
Journey from a Draft Audit Report to the Final Audit Report
Sample Final Audit Report (FAR)
Grab your Copy here: https://shopscan.in/product/gst-assessments-audits-untangling-complexities/
Book 7: E-INVOICE UNDER GST
Author: CA. J.P. Saraf
Edition: 2nd edn., 2023
Content Highlights
Introduction to E-Invoice System
Incidence of E-Invoicing
Invoice Registration Portal under E-Invoice System
Generation of E-Invoice, E-Debit and E-Credit Note
Cancellation, Amendment of E-Invoice
E-Way Bill using E-Invoicing System
GST Return and E-Invoice System
Offence, Penalties and Punishment
E-Invoice in various Supply Scenarios
Appendix 1 Relevant provisions of CGST Act/Rules
Appendix 2 Notifications & Circular relevant to E-invoice under CGST Act
Appendix 3 Error Codes in E-invoice Systems
Appendix 4 User Manual of GST e-invoice preparing and printing tool (GePP)
Appendix 5 User Manual of Bulk Generation & Cancellation Tool
Appendix 6 Master Codes in E-invoice Systems
Appendix 7 GST Suvidha Providers (GSP) in E-invoice Systems
Grab your Copy here: https://shopscan.in/product/e-invoice-under-gst-2/
Book 8: GST ITC DRAFT REPLIES & INTERNAL CONTROLS
Authors: CA. Vishal G Poddar, Adv. Nitin Sharma & CA. Pooja Garg
Publishing Date: 2022
Edition: 1st edn., 2023
Content Highlights
Blueprint of Drafting
ITC related notices and draft replies
Control Chart — Eligible/Ineligible with Reversal and Blocked ITC
Due dates of GSTR 3B and Relaxation in late Fees and Interest during COVID
Internal Control and Reconciliations
FAQ on New Format of GSTR 3B
Accounting Entries and ITC Documentations
TRAN 1/TRAN 2 Guidelines
CGST Act, Rules and Circulars on ITC
Grab your Copy here : https://shopscan.in/product/gst-itc-draft-replies-internal-controls/
Book 9: GST ON REAL ESTATE & WORKS CONTRACTS
Author: Ramesh Chandra Jena
Edition: 1st edn., 2023
Content Highlights
PART I
Background of GST
Taxable event
Value of taxable supply of goods or services or both
Input Tax Credit
Input Tax Credit when Exempted as well as Taxable Supplies Made
Input Tax Credit — Miscellaneous Provisions
Place of Supply of Goods or Services
Time of Supply of Goods or Services
Reverse Charge Mechanism
E-Way Bill for Transport of Goods
Procedures in GST
PART II – GST ON REAL ESTATE TRANSACTION AND WORKS CONTRACT SERVICES
Real Estate Sector
Real Estate Project (REP) and Residential Real Estate Project (RREP)
Joint Development Agreements (JDA)
Affordable Residential Apartments
Leasing and Renting of Real Estate
Cooperative Housing Societies
Frequently Asked Questions on Real Estate
Taxability of Government Services
Works Contract Services
Real Estate (Regulations and Development) Act, 2016
Grab your Copy here: https://shopscan.in/product/gst-on-real-estate-works-contracts/
Book 10: MASTER GUIDE TO GST ACTS AND RULES
Authors: Dr. Avinash Poddar & Mr. Shailin Doshi
Edition: May 2023 Edn
Book Highlights
Section and Rule-wise Mapping of Notifications, Circulars, Instructions, Orders & 3500+ Judgements. Also, with QR code to download & access full text of Judgements of Supreme court & High courts Notifications, Circulars and Orders.
Grab your Copy here: https://shopscan.in/product/master-guides-combo-offer/
Apart from the assortment of GST master books, consider adding “ABC of GST” to your library authored by Anil Goyal and Pranjal Goyal. This book offers comprehensive insights into the CGST Act and Rules, IGST Act and rules, GST (Compensation to State) Act and GST Compensation Cess Rules.
Book: ABC of GST
Authors: Anil Goyal, FCA & Pranjal Goyal, ACA
Edition: 1st edn., 2023
Content Highlights
Division I
GST Acts – includes CGST Act, IGST Act and GST (Compensation to State) Act, 2017
Division II
GST Rules – includes CGST Rules, IGST Rules and GST Compensation Cess Rules, 2017
Grab your Copy here: https://shopscan.in/product/a-b-c-of-g-s-t/
