GOODS AND SERVICES TAX

The Professional's Master Guide

Law, Practice and Worked Illustrations

Supply and Levy | Valuation | Place of Supply | Input Tax Credit | Registration

Returns and Refunds | Sector Topics | Assessment and Appeals | Accounting and Reconciliation

Covers GST 2.0 and the law as amended by the Finance Act, 2026

Vipin Nair

First Edition | 28 September 2026

Goods and Services Tax: The Professional's Master Guide

Author: Vipin Nair

First Edition: 28 September 2026

Law stated as on: 28 September 2026 (CGST Act, 2017, IGST Act, 2017 and the Rules, as amended up to the Finance Act, 2026, with rate notifications issued for GST 2.0)

Copyright 2026 Vipin Nair. All rights reserved. No part of this publication may be reproduced, stored or transmitted in any form or by any means without the prior written permission of the author, except for brief quotations with acknowledgement.

Disclaimer: This guide is intended for study and general professional reference. It does not constitute legal or tax advice for any specific situation. Every effort has been made to state the law accurately, but rates, thresholds, forms and due dates change through notifications, circulars and portal advisories, and some amendments made by the Finance Act, 2026 await notification. Readers should refer to the Acts, the Rules and official notifications, and apply professional judgment before acting. The author accepts no liability for any loss arising from reliance on this publication.

All names used in the illustrations are fictitious. Any resemblance to real persons or entities is coincidental.