GST & Allied Laws 3rd Edition 2025

GST & Allied Laws – 3rd Edition (2025) is a comprehensive reference work designed to provide clarity on India’s indirect tax framework. The book systematically presents the provisions of CGST, SGST, IGST, and allied laws, along with relevant rules, notifications, and compliance mechanisms applicable for 2025. It explains key concepts such as levy and collection of tax, supply, valuation, time and place of supply, input tax credit, registration, returns, audits, refunds, penalties, and offences. The book also addresses procedural aspects including assessments, adjudication, appeals, and recovery, making it a practical guide for day-to-day GST compliance. Updated with the latest amendments, circulars, and judicial interpretations, this edition bridges statutory law with practical application. Its structured layout and clear explanations make it suitable both as a quick reference and an in-depth study tool for professionals and students dealing with GST law and practice.