GST Ready Reckoner by V. S. Datey is one of the most widely used single-volume references on Goods and Services Tax in India, now in its 29th Edition (April 2026) and fully amended by the Finance Act 2026. Its 55 chapters cover the whole of GST – levy and exemptions, input tax credit, place and time of supply, valuation, registration, invoices, returns, payment, refunds, assessment, appeals and sector-specific rules.
This edition explains the rate rationalisation to Nil, 5%, 18% and 40%, the abolition of GST Compensation Cess, the post-sale discount reform, 90% provisional refunds for inverted duty structure and the corrected place of supply rule for intermediaries. The author explains the law, points out anomalies and traces how contested provisions evolved, making it valuable for chartered accountants, GST practitioners, businesses and CA and CMA students. Paperback, 1,392 pages.
