GST Ready Reckoner by V.S. Datey is India's most trusted single-volume reference on the GST regime—now in its 29th Edition, fully amended by the Finance Act 2026. Across 55 chapters, it provides a complete treatment of the law—from charging provisions, ITC, place and time of supply, and valuation, to returns, refunds, appeals, and deep sector-specific coverage. This Edition incorporates the Gen 2 rate rationalisation (Nil/5%/18%/40%), abolition of GST Compensation Cess, the post-sale discount reform, 90% provisional refund on inverted duty structure, and the long-awaited correction to the intermediary place of supply rule—each explained with full statutory context and commercial implication. What sets the book apart is its analytical voice: the author explains, critiques anomalies, traces the evolution of contested provisions, and integrates AAR, High Court, and Supreme Court rulings directly into the text.
