Yadav's Comprehensive Section Wise Commentary on the CGST Act, 2017 along with relevant rules, notifications, circulars and relevant Supreme Court Judgements

"The Goods and Services Tax regime has transformed the landscape of indirect taxation in India since its introduction on 1st July, 2017. This book is a sincere endeavour to provide tax professionals, advocates, chartered accountants, departmental officers, academicians, and taxpayers with a comprehensive, section-wise analysis of the Central Goods and Services Tax Act, 2017. GST is widely recognized as a comprehensive indirect tax reform that unified multiple indirect taxes into a single framework.
Authored by Dr. Umrao Singh Yadav, Advocate, a distinguished indirect tax practitioner with over four decades of professional experience, this work presents the law in a systematic and practical manner. Each provision has been examined in the light of statutory amendments, relevant rules, notifications, circulars, judicial pronouncements, and emerging legal issues.
The commentary aims not only to explain the letter of the law but also to illuminate its practical application and interpretational challenges. It is designed to serve as a reliable reference guide for day-to-day practice, litigation, adjudication, and academic study.
This book reflects the author's commitment to advancing professional excellence and contributing to the development of GST jurisprudence in India.
Author:
Dr. Umrao Singh Yadav, Advocate
President, The Tax Bar Association Rajasthan
National Chairman, Association of Tax Payers and Professionals
Practising in Indirect Taxes Since 1985"