A Comprehensive Guide to the GST Practitioner's Examination (with MCQs)

This 4th Edition of A Comprehensive Guide to the GST Practitioner’s Examination (With MCQs) by Dr. Rajeev Babel, updated up to 1st May 2025 (incorporating amendments by the Finance Act, 2025), serves as a complete preparation manual for aspirants of the GST Practitioner’s Examination conducted by the CBIC. It is an indispensable resource for professionals seeking GST registration as practitioners and for anyone aiming to gain a thorough understanding of India’s Goods and Services Tax laws.

The book is designed in line with the latest prescribed syllabus and offers a detailed and structured approach to mastering the subject. With its comprehensive coverage, practice-oriented approach, and extensive set of MCQs, it ensures readiness for both examination success and professional application.

The content covers:

• More than 1000 MCQs with answers and references for self-assessment

• Complete coverage of the syllabus as notified by the CBIC

• Topic-wise key points containing the provisions of the CGST Act, SGST Act, IGST Act, UTGST Act, and GST (Compensation to States) Act

• Relevant Rules with commentary for better conceptual clarity

• Summaries of prescribed forms under GST with corresponding rules

• Provisions relating to registration, levy and collection of GST, time and place of supply, valuation, input tax credit, returns, assessment, audit, refund, penalties, and appeals

• Special provisions for e-way bills, composition levy, and GST compliance procedures

• Recent amendments, notifications, and circulars impacting GST practice

This edition is particularly suitable for:

• Aspirants appearing for the GST Practitioner’s Examination conducted by CBIC

• Chartered accountants, company secretaries, cost accountants, and tax consultants

• Business owners and finance professionals seeking to strengthen GST compliance knowledge

• Law students and academicians focusing on indirect taxation laws

• Corporate compliance teams and GST advisory professionals

Whether used for examination preparation or as a day-to-day reference in professional GST practice, this updated edition provides a complete, reliable, and easy-to-navigate resource for mastering GST laws as they stand in 2025.