Taxmanns GST & Customs Law Uptodate Textbook with GST 2.0 ReformsDesigned to Deliver Conceptfirst Learning | Practical C

Gst & Customs Law (Incorporating Gst 2.0) Is A Comprehensive, StatuteDriven, And StudentOriented Exposition Of IndiaS Indirect Tax Framework, Presenting Goods And Services Tax (Gst) And Customs Law As An Integrated Fiscal, Compliance, And Governance System. The Book Does Not Approach Gst As A Mere Collection Of Provisions; Instead, It Explains Gst As A Living Legal ArchitectureRooted In Constitutional Design, Implemented Through TechnologyDriven Compliance Mechanisms, And Continuously Refined Through Gst Council Decisions, Notifications, Circulars, And Judicial And Administrative Developments. This Edition Fully Incorporates The Gst 2.0 Reform Framework Approved In September 2025, Marking A Decisive Transition Of Gst From Its Initial Expansion Phase To A Phase Of Structural Correction, Rate Rationalisation, Simplification, Predictability, And TrustBased Compliance. It Reflects The Most Current Statutory Position While Simultaneously Providing ForwardLooking Insight Into The Evolving Direction Of Gst Administration And Policy. A Defining Strength Of This Book Lies In Its Pedagogical Design. Each Concept Is Explained Through A Structured ProgressionLegal Principle Statutory Provision Rule Mechanics Numerical Illustration Compliance Application SelfAssessment And Exam Questions.This Book Aims To Fulfil The Requirements Of Students Of Undergraduate Courses In Commerce And Management, Particularly The Following: B.Com., B.Com. (Hons.), And M.Com. Students Under Cbcs/NepAligned Curricula Faculty Members & Academicians Teaching Indirect Taxation Chartered Accountancy Students Studying Gst And Customs Law Chartered Accountants, Gst Practitioners, & Tax Consultantsstudents & Professionals Preparing For Competitive And Professional Examinations Involving Indirect Tax Lawsthe Book Caters Effectively To Both FirstTime Learners Seeking Conceptual Clarity And Advanced Readers Requiring ExecutionLevel Understandingthe Present Publication Is The 13ThEdition, Amended Up To 31St December 2025. It Is Authored By Ca. (Dr) K.M. Bansal, With The Following Noteworthy Features: [Gst 2.0 Reform Integration] Provides A Structured And Analytical Treatment Of The September 2025 Gst Reforms, Covering Their Background, Objectives, And LongTerm Impact. The Reforms Are Explained Through Three Core PillarsStructural Reforms, Rate Rationalisation, And Ease Of Living/Ease Of Doing BusinessHighlighting Their Role In Reducing Litigation, Correcting Inverted Duty Structures, Simplifying Rate Slabs, And Improving Refund Efficiency [ConceptFirst, StatuteBacked Approach] Each Topic Is Introduced Conceptually And Firmly Anchored In The Provisions Of The Cgst Act, Igst Act, Gst (Compensation To States) Act, And Relevant Customs Legislation, Ensuring Statutory Accuracy Without Sacrificing Clarity [IllustrationDriven Learning Model] Extensive Use Of Worked Numerical Illustrations, CaseBased Scenarios, And StepByStep Computations, Particularly In Critical Areas Such As Input Tax Credit (Itc), Reverse Charge Mechanism (Rcm), Valuation, Tax Computation, And Customs Assessable Value [Strong ComplianceSystem Orientation] Explains Gst As A PortalDriven Compliance System, Covering EInvoicing Workflows, EWay Bills, AutoPopulated Returns, Inward Supply Statements (Gstr2A And Gstr2B), Electronic Ledgers, And Refund Mechanisms [Integrated GstCustoms Perspective] Customs Law Is Explained Not In Isolation But In Direct Connection With Gst On Imports And Exports, Igst On Imports, Valuation Principles, And CrossBorder Trade Compliance [ExamOriented Pedagogy] Chapters Consistently Include Test Your Knowledge Sections And Previous Examination Questions, Making The Book Highly Suitable For Academic And Professional Examinationsthe Contents And The Structure Of The Book Are As Follows: Part I Goods And Services Tax (Gst)O Evolution Of Indirect Taxes In India And The Constitutional Foundation Of Gsto Gst Governance Structure And Legislative Frameworko Meaning And Scope Of Supply, Including Composite And Mixed Supplieso Levy And Collection Of Gsto Place Of Supply, Time Of Supply, And Value Of Supplyo Input Tax Credit (Itc): Eligibility And Ineligibility Blocked Credits Under Section 17(5) Apportionment And Reversals (Including Rule 42 Methodology) Capital Goods And Special Circumstanceso Reverse Charge Mechanism (Rcm) Explained Through Statutory Logic And Practical Illustrationso Tax Invoices, Credit Notes, Debit Notes, Receipts And Refund Voucherso EWay Bills And EInvoicing, Including Irn Generation, Qr Codes, And Portal Integrationo Returns Architecture And Payment Of Tax, With An Explanation Of Electronic Ledgerso Gst Implications For ECommerce And Electronic Commerce Operatorso Gst 2.0 Reforms: Structural Corrections Rate Rationalisation And NotificationBased Implementation EaseOfCompliance Measures, Such As PreFilled Returns And Automated Refunds Policy Significance And Future Dire