GST – How to Meet Your Obligations by S. S. Gupta is a comprehensive two-volume treatise on Goods and Services Tax, now in its 17th Edition (2026) as amended by the Finance Act 2026. Across 89 chapters in ten divisions, each operative provision of the CGST and IGST law is reproduced and analysed clause by clause – definitions, charging sections, machinery provisions and provisos – with CBIC circulars, notifications and rulings cited where they matter.
The Finance Act 2026 changes, including the deletion of the intermediary rule in Section 13(8)(b), the revised treatment of post-sale discounts under Section 15(3)(b) and the new Invoice Management System, are explained through transactions and carried through all related chapters. With more than 1,400 numbered paragraphs, illustrations and pre-GST case law still relevant today, it is a standard reference for indirect tax professionals, departmental officers and the bench. Paperback, 3,248 pages.
