Taxmann's GST Made Easy [Finance Act 2025] – Answer to All Your Queries on GST is a User-friendly Q&A Reference Covering Every Aspect of GST—from Fundamentals to Advanced Topics  (Paperback, CA Arpit Haldia)

GST Made Easy – Answer to all Your Queries on GST is a comprehensive guide. It simplifies the complexities of GST through a clear question-and-answer format. It has been updated to incorporate the latest amendments by the Finance Act 2025. From basic concepts to nuanced topics like reverse charge, input tax credit, e-way bill, assessments, and refunds, this book aims to simplify compliance requirements and provide practical insights for day-to-day operations under the GST regime. This book is intended for the following audience: (I) Tax Professionals & Consultants – Chartered Accountants, Cost Accountants, Company Secretaries, and GST Practitioners who need a handy reference for complex GST questions (II) Business Owners & Entrepreneurs – MSMEs, startups, and larger businesses looking for clarity on GST registration, returns, and day-to-day compliance (III) Corporate Finance & Accounts Teams – Finance managers, accountants, and tax departments needing up-to-date knowledge of GST procedures, provisions, and best practices (IV) Academicians & Students – Useful for those pursuing CA, CS, CMA, law, or commerce studies and looking to strengthen their grasp on GST fundamentals and advanced topics (V) Government Officials & Department Trainees – Offers quick reference for officers involved in GST administration or training The Present Publication is the 14th Edition | 2025, amended by the Finance Act 2025. This book is authored by CA. (Dr) Arpit Haldia and incorporates the following noteworthy features: (i) [Q&A Style Explanation] The book is presented in a practical, question-and-answer format. Practical questions covering various GST scenarios ensure clarity for readers (ii) [Latest Amendments Incorporated] Includes updates from the Finance Act 2025 and other critical notifications/circulars issued by the government (iii) [User-friendly Language] Written in an accessible style, avoiding legal jargon where possible and supplementing complex concepts with diagrams, tables, and examples (iv) [Covers All Key Procedures] From registration, returns, and payment of taxes to input tax credit, assessments, and refunds – every procedural aspect is thoroughly discussed (v) [Practical Insights & Case Studies] Interprets GST provisions through examples, judicial rulings, and frequently asked questions to guide compliance (vi) [Comprehensive Range of Topics] Extends beyond basics to advanced matters like e-Way Bills, Reverse Charge Mechanism, Composition Levy, Demand & Recovery, etc. (vii) [Practical Focus] Perfect for day-to-day reference—whether it's addressing a quick compliance question, verifying a procedure, or understanding a specific amendment's implication The coverage of the book is as follows: (i) Introduction & Overview (a) Lays out the fundamental concepts of GST, including the dual levy structure (CGST & SGST/UTGST) and the concept of IGST for inter-state transactions (ii) Person Liable to Pay Tax in GST (a) Explains who must register, mandatory registration thresholds, and the nuances of forward charge vs. reverse charge (iii) Registration (a) Step-by-step guidance on obtaining and amending GST registration, including rules for voluntary registration, special category states, casual taxable persons, and non-resident taxpayers (iv) Concept of Supply (a) Detailed coverage of what constitutes 'supply' (including 'composite' and 'mixed' supply), valuation rules, and examples of supplies without consideration (Schedule I) (v) Time & Place of Supply (a) Rules for pinpointing when (time of supply) and where (place of supply) GST becomes payable, highlighting differences between goods and services (vi) Value of Supply o Methods to determine taxable value, covering inclusions, exclusions, and transaction value rules (vii) Input Tax Credit o In-depth discussion on eligibility, conditions, restrictions, and distribution mechanisms (ISD provisions) (viii) Tax Payments & Returns o Explains GSTR forms, payment timelines, and the composition levy scheme, along with compliance steps and due dates (ix) Assessment & Refunds o Outlines self-assessment, provisional assessment, scrutiny, demand, recovery, and the entire refund process (x) Accounts & Records | E-Way Bill | Advance Ruling o Emphasises record-keeping, movement of goods compliance, and avenues for clarification from tax authorities (xi) Special Provisions o Explores areas like composition schemes for services, penalty provisions, interest waivers, input service distribution, etc. The structure of the book is as follows: (i) Logical Chapter Segregation – Each chapter addresses a pivotal GST concept—from fundamentals like 'Introduction to GST' to specialised areas (Assessment, Refund, E-Way Bill, etc.) (ii) Question-Answer Format – Every chapter is subdivided into queries commonly raised by practitioners, followed by succinct answers and relevant examples (iii) Practical Illustrations & Tables – The text is peppered with flowcharts, tables, diagrams, and case-based scenarios to promote easy comprehension (iv) References to Relevant Provisions & Notifications – Each topic cross-refers to the relevant sections of the CGST, SGST/UTGST, IGST Acts, and GST Rules, as well as circulars and notifications (v) Updated Case Law & Examples – Judicial rulings and advance rulings are regularly cited, illustrating the practical application of GST provisions (vi) Comprehensive Index & Contents – A fully detailed table of contents and index helps readers locate topics quickly