I had the privilege of reviewing the “GST LAW REFERENCER” Fourth Edition, by Puneet Agrawal and Vipan Aggarwal.

The main highlight of the fourth edition is the cross-reference to various Notifications and the amendments thereto made in the GST law during the last three and half years.

Another highlight of this edition is various Trade Notices and Public Notices issued by the Central and State Governments giving cross-reference to each other. Of late, we have also seen amendments to Trade Notices; they also have been adequately captured.

This Referencer will be of great help for the practitioners to know when the amendments were made to these Notifications and how to apply them prospectively, retrospectively, and retroactively depending upon the situations.

As a whole, I would say that the “GST LAW REFERENCER” Fourth Edition, is a valuable tool in the hands of practitioners who want to advise their clients professionally. It will also be of great advantage for the end-users to comply with the law better.

I wish them “Best of Luck”.

V. Lakshmikumaran
Managing Partner

It gives us immense pleasure to present the 7th edition of “The Comprehensive GST Law Referencer”.

The dawn of 1st July 2017 witnessed the extensive indirect tax reform in the history of India. Since 1st July 2017 there have been innumerable changes in GST law via notifications, circulars and orders which are extremely difficult to track and arrange. This new edition effectively captures these changes in a manner that the reader gets a complete view of the law along with its legislative evolution in one place.

In an attempt to consolidate, arrange and present the law in an organized manner, the idea of the current book was conceived. The first six editions of the book titled as “The Comprehensive GST Law Referencer”, received an overwhelming response from its readers and users. Apart from the praises and compliments, we also received invaluable feedback that helped us understand the issues faced by readers and users in correlating, interpreting and comprehending the complex GST Law.

Based on the feedback and our own experience of the earlier editions, we not only made the book more comprehensive but also added various new features to make the current edition more extensive, useful and reader-friendly, while retaining the original scheme of the book.

This Comprehensive GST Law Referencer comes as a composite package containing this printed volume along with e-Book. To reduce the size of the book, to make it more user friendly, and to enable search feature, the notifications, circulars and orders have been arranged in form of e-book.

The current edition contains:

• Full text of all Central Acts (CGST, IGST, UTGST, and GST Compensation to States) and all CGST, IGST, UTGST and GST Compensation Cess Rules and Summary of all GST Forms.
• Cross-referencing of relevant notifications, rules, forms, circulars and orders (with brief description) with each section, and vice-versa which helps the readers to know the relevant related provisions at one place instead of going through the whole lot of rules, notifications, circulars and orders.
• Additional tables called “Quick Reference Table” are provided before the text of each Act and each Rules containing corresponding rule to each section, and vice
• Text of “provisions of other Acts referred to/in, GST Acts/Rules” (referred to as Allied Acts in this book), are provided in the book in alphabetical manner. Additionally, provisions of other Acts relevant in GST Acts/Rules (even though not referred in the GST Acts/Rules) are also provided. This will help the reader to have access to the text of allied laws readily without referring to any other
• Several words are not defined in the GST Acts, but are defined in the GST Rules/Notifications. Many times, the GST Rules/Notifications are referred for such purposes. In this book all such words are covered in an alphabetical arrangement, along with the text of the referred/allied law, thus providing a single point solution for ease of reference.
• Constitution (101^st) Amendment Act, 2016.
• Reverse charge notifications have been provided separately as amended.

The current edition of e-book contains:

• ‘Quick Reference Table’ relating to Notifications including GSTAT notifications, Circulars, Orders and Instructions containing brief description of each Notification/Circular/Order/Instruction which will help the reader to easily locate the relevant Notification/Circular/Order/Instruction, without the need to go through the entire text of each Notification/Circular/ Order/Instruction.
• All notifications (except rate notifications), as originally issued, and also the notifications as amended, from time to time. Amendment, if any, in each notification is presented in the form of a table above that notification along with brief gist of the amendment. This feature helps the reader to know the amendment in a single glance.
• All Circulars, Orders and Instructions issued under GST.
• Another unique feature of the book is that each Circular/Instructions also contains a table showing the Later Circulars/Instructions referring/amending/rescinding that Circular/Instruction.

We convey our gratitude and express our special thanks to Team ALA Legal for supporting us in completing this book for the benefit of professionals, business and society at large.

Such a mammoth task would not have been possible to undertake and complete without the support of our families, friends and colleagues, we thank them from the core of our heart for providing us encouragement to do this compilation.

We earnestly request the readers of this edition to write us at vipagrawal2004@gmail.com with their suggestions and comments to make the future editions even more useful, effective and user friendly.

Puneet Agrawal
Vipan Aggarwal

VOLUME – I

PART I – CENTRAL GST

1. The Central Goods and Services Tax Act, 2017
2. The Central Goods and Services Tax Rules, 2017
3. GST Forms

PART II – INTEGRATED GST

4. The Integrated Goods and Services Tax Act, 2017
5. The Integrated Goods and Services Tax Rules, 2017

PART III – UNION TERRITORY GST

6. The Union Territory Goods and Services Tax Act, 2017
7. The Union Territory Goods and Services Tax Rules, 2017

PART IV- COMPENSATION TO STATES GST

8. The GST (Compensation to States) Act, 2017
9. The Goods and Services Tax Compensation CESS Rules, 2017

PART V- GSTAT (Procedure) Rules, 2025

10. The GSTAT (Procedure) Rules, 2025

VOLUME – II

PART VI – OTHER IMPORTANT LEGISLATION, NOTIFICATIONS ETC

11. Statement of Objects and Reasons, Financial Memorandum, (as Provided with the Respective Bills)
    1. Statement of objects and reasons, financial memorandum, etc. (as provided with the respective bills of 2017)
    2. Statement of objects and reasons, financial memorandum, etc. (As provided with the respective bills of 2018)
    3. Statement of objects and reasons, financial memorandum, etc.
       (As provided with the respective Finance Bill of 2019)
    4. Statement of objects and reasons, financial memorandum, etc.
       (as provided with the respective Finance Bill of 2020)
    5. Statement of objects and reasons, financial memorandum, etc.
       (As provided with the respective Finance Bill of 2021)
    6. Statement of objects and reasons, financial memorandum, etc.
       (As provided with the respective Finance Bill of 2022)
    7. Statement of objects and reasons, financial memorandum, etc.
       (as provided with the respective Finance Bill of 2023)
    8. Statement of objects and reasons, financial memorandum, etc.
       (as provided with the respective Finance Bill of 2024)

12. Text of Provisions of Allied Act(s) Referred to or Relevant in GST Act(s)/Rules
13. Words not Defined in GST Act(s) but Defined in Notifications
14. Constitution (101st) Amendment Act, 2016
15. Reverse Charge Notifications as Amended upto 05.07.2025

Puneet Agrawal has 19+ years of experience in providing tax and legal services, and is the founding partner of ALA Legal, a firm specializing in indirect tax litigation and advisory services.

He possesses extensive knowledge and strong command on the subject. Puneet has successfully handled and represented varied matters on indirect taxes (including GST, VAT, Service tax, Customs, Excise and other indirect taxes) and direct taxes. He has also represented highly contested corporate and insolvency and bankruptcy matters. Puneet has worked for multiple industry segments including Indian and foreign multinationals, PSUs and Fortune 500 companies.

Briefed by various professionals for arguing their matters in the High Court, Puneet is the go to counsel especially for arguing tax and constitutional matters in High Courts of various states across India.

Puneet has been privileged to represent one of the biggest Bar of Asia, Sales Tax Bar Association (STBA), before the Delhi High Court on GSTN glitches, pursuant to which several changes have been made by the Government as per directions issued by the Court from time to time. He is past President of “Bhartiya Vitta Salahkar Samiti (BVSS)”, a highly acclaimed think tank of finance and accounting professionals.

Puneet has delivered 600+ lectures/talks on various subjects inter alia including GST, Service tax, VAT, central excise, Customs, Benami Laws, IBC etc. in various Chambers of Commerce & Industry, various forums of the Institute of Chartered Accountants of India (ICAI), various Bar associations, etc. He is a faculty in the ICAI.

Puneet is the editor of a blog (www.gstlawindia.in) which provides updates on GST law.

Puneet is the member of Supreme Court Bar Association, Delhi High Court Bar Association, Sales Tax Bar Association, ITAT Bar Association and the ICAI.

Puneet can be reached on his email: puneet@alalegal.in

Vipan Aggarwal is a Fellow member of The Institute of Chartered Accountants of India. He is engaged in providing professional services in the field of Indirect Taxes, Direct Taxes, International Taxation, Finance & IT Related services, Auditing, and Consultancy for more than 38 years.

Vipan has contributed extensively in the field of indirect taxation in lectures, discussions, write ups, etc. He was earlier appointed as a member of VAT committee of NIRC, ICAI and content provided by the committee was published as North India State wise consolidated VAT Book. Vipan was convener and deputy convener of East Delhi CA CPE Study Circle of NIRC, ICAI and was also the President of Bhartiya Vitta Salahkar Samiti, New Delhi. He has also authored an e-book on GST for Professionals.

Vipan can be reached on his email: vipagrawal2004@gmail.com