GST Made Easy – Answer to all Your Queries on GST
14th Edition | 2025 | By CA (Dr) Arpit Haldia
Amended by the Finance Act, 2025

Your Go-To GST Reference – Simplified, Practical, and Up-to-Date

GST Made Easy offers a practical, question-and-answer-based approach to understanding India’s Goods and Services Tax (GST). Authored by CA (Dr) Arpit Haldia, this bestselling guide is now in its 14th edition, fully updated with the latest changes introduced by the Finance Act, 2025. Designed for ease of reference and day-to-day usability, the book addresses everything from basic GST concepts to advanced compliance issues like reverse charge, e-way bills, assessments, and refunds.

Key Highlights:

• [Q&A Format]
  Answers 1,000+ real-world GST queries in a reader-friendly style—ideal for quick reference and conceptual clarity.

• [Updated for 2025]
  Incorporates all changes made by the Finance Act, 2025, along with recent government notifications, circulars, and case law.

• [Simple Language, Practical Examples]
  Avoids heavy legal jargon and uses diagrams, flowcharts, case studies, and illustrations for easy understanding.

• [Covers All Aspects of GST]
  From registration, tax payments, and returns to ITC, refunds, assessments, e-way bills, and advance rulings—nothing is left out.

• [Perfect for Day-to-Day Use]
  Designed as a quick-access guide for practitioners, businesses, officers, and students navigating day-to-day GST compliance.

Who Should Read This Book?

• Tax Professionals – CAs, CSs, CMAs, and GST practitioners looking for a ready reference.

• Business Owners & MSMEs – Simplifies registration, returns, and compliance.

• Corporate Finance Teams – For in-house tax teams to manage daily GST tasks efficiently.

• Government Officials & Trainees – A quick-access tool for those handling administration or audits.

• Academicians & Students – Ideal for CA, CS, CMA, and law students preparing for exams or internships.

Coverage Includes:

• GST Fundamentals & Overview
  Dual GST model, inter-state vs. intra-state supply, CGST, SGST/UTGST, and IGST.

• Registration & Supply
  Who should register, RCM vs. forward charge, composite/mixed supply, Schedule I supplies.

• Time, Place & Value of Supply
  Practical rules on determining tax liability trigger points and value computations.

• Input Tax Credit
  Eligibility, blocked credits, ISD, documentation, time limits, and credit utilisation.

• Returns & Payments
  GSTR forms, timelines, payment mechanisms, and compliance tips.

• Assessments & Refunds
  Procedures for scrutiny, provisional assessment, demand & recovery, and claiming refunds.

• Special Topics
  E-way bill compliance, advance rulings, record-keeping, penalty provisions, interest waivers, and more.

Structure & User Tools:

• Logical Chapter Arrangement
  Each chapter tackles a core GST topic—making the book intuitive and navigable.

• Q&A Format
  Clarifies complex provisions with relatable questions and simple, actionable answers.

• Practical Aids
  Flowcharts, illustrations, and tabular formats enhance understanding.

• Reference-Driven
  Every answer links to relevant sections of GST law, rules, circulars, and notifications.

• Rich in Case Law
  Updated with key judicial and advance rulings interpreting critical GST provisions.

Whether you’re solving a compliance issue, checking a GST procedure, or preparing for an exam—this book gives you answers when you need them, in a format that makes sense.