This 8th Edition of Systematic Approach to GST, authored by Dr. Girish Ahuja and Dr. Ravi Gupta, provides a comprehensive, concept-to-application guide to the Goods and Services Tax (GST) framework in India. Updated with the latest statutory amendments, notifications, and judicial pronouncements, this edition is tailored for CA Inter, CS (Exec.), LL.B., and other professional courses, as well as practitioners seeking a structured understanding of GST.

The book blends detailed theory with practical illustrations and integrates Multiple Choice Questions (MCQs) for effective self-assessment. It ensures 100% syllabus coverage, aligning perfectly with academic requirements while also serving as a practical reference for professionals.

The content spans the full GST law, including:
• Concept & Framework of GST – structure, objectives, and constitutional background
• Levy and Collection – scope of supply, types of supply, and taxable events
• Classification of Goods and Services under GST with HSN & SAC codes
• Time and Place of Supply – determining the point of taxation and jurisdictional implications
• Input Tax Credit (ITC) – conditions, restrictions, and utilisation rules
• Registration under GST – eligibility, process, and amendments
• Tax Invoice, Credit & Debit Notes – statutory requirements and practical compliance
• Valuation of Supply – transaction value and valuation rules
• GST Returns – types, due dates, and filing mechanisms, including GSTR-1, GSTR-3B, and annual returns
• Payment of GST – cash ledger, credit ledger, and utilisation sequence
• Assessment, Audit, and Inspection – compliance checks and enforcement mechanisms
• Offences, Penalties, and Appeals under GST law
• Special Provisions – composition scheme, job work, e-way bills, and zero-rated supplies
• Latest Amendments from Finance Acts, GST Council decisions, and CBIC notifications

Key Features:
• MCQs at the end of chapters for exam-oriented preparation
• Step-by-step explanations with practical examples
• Covers GST in its entirety – CGST, SGST/UTGST, and IGST laws
• Incorporates the latest rules, circulars, and case laws for updated knowledge
• Useful for both academic exams and professional practice

This edition is particularly suitable for:
• Students of CA Inter, CS Executive, and LL.B. courses
• Professionals requiring a ready reference on GST provisions
• Tax consultants and accountants working in GST compliance and advisory
• Academicians and trainers delivering GST-related modules

Whether in the classroom, during self-study, or in professional practice, this Systematic Approach to GST serves as an all-in-one, authoritative reference for mastering India’s GST regime.