Description Order ‘ABC of GST,’ 3nd edition (2026) by Anil Goyal and Pranjal Goyal. This 1008-page practical guide, published by Bharat Publishers, provides a clear and concise explanation of GST concepts, procedures, and compliance requirements. Available now with a flat 25% discount for a limited period and free shipping. Secure your copy today using ISBN 9978-93-4777-994-7 for expert insights into GST. Chapter Content Page Bharat? 5 Preface to the Third Edition 7 Acknowledgments 9 About the Authors/Editors 10 About the Book 11 Division I CGST Act, 2017 1 Preliminary 17 2 Administration 18 3 Levy & Collection of Tax 22 4 Time and Value of Supply 66 5 Input Tax Credit 90 6 Registration 153 7 Tax Invoice, Debit and Credit Notes 201 8 Accounts and Records 225 9 Returns 234 10 Payment of Tax 270 11 Refund 301 12 Assessments 342 13 Audit 355 14 Inspection, Search, Seizure and Arrest 359 15 Demand & Recovery 389 16 Liability of certain person in certain cases 441 17 Advance Ruling 448 18 Appeal & Revision 461 19 Offences & Penalties Rules 495 20 Transitional Provisions 531 21 Miscellaneous provisions 533 Division II IGST ACT & RULES, 2017 1 Preliminary 569 2 Administration 572 3 Levy & Collection of IGST tax 573 4 Determination of Nature of Supply 575 5 Place of Supply 579 6 Refund of IGST Tax to International tourist 593 7 Zero Rated Supply 594 8 Apportionment of Tax & Settlement of Fund 596 9 Miscellaneous Provisions 599 Division III GST (Compensation to States) Act & Rules 2017 Division IV Liability under RCM, Circulars, Instruction or Order, Notifications, and schedule of Rate of goods & services, Exmpt Goods & service, and classification code of Services Division V< Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 953