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GSTAT Referencer: Comprehensive Guide (2026) (Ebook)
GSTAT Referencer: Comprehensive Guide (2026) (Ebook)
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A practical working reference on the Goods and Services Tax Appellate Tribunal for chartered accountants, GST practitioners, tax advocates, and litigation teams — built to be opened mid-matter, not read cover to cover. Total 462 pages.
What's Inside
- GSTAT Related Case Laws, Circulars & Notifications: Comprehensive compilation of relevant judicial precedents and official updates.
- Drafting and Specimen Library: Standardized drafts, petitions, and legal specimens for tribunal practice.
- Field-by-Field Instructions and Sample Filled Forms: Detailed step-by-step guidance for error-free form submissions.
- Step by Step Guide of GSTAT E-Filing Portal: Practical walkthrough of the digital portal processes and procedure.
- GSTAT (Procedure) Rules, 2025: Rule by Rule Commentary: Practical, section-wise legal insights and procedural commentary.
Detailed Table of Contents
| Chapter / Section Details | Pages |
|---|---|
| FRONT MATTER | |
| Cover, title and edition page, Copyright and legal disclaimer, Preface, Who should use this book, How to use the Referencer, Editorial methodology and source hierarchy, List of abbreviations, Detailed contents, Table of statutes, Table of Rules, Table of notifications and circulars, Table of Presidential Orders and advisories, Table of cases, List of forms and specimen pleadings | Page 1 - 30 |
| PART I — FOUNDATION, EVOLUTION AND OPERATIONALISATION OF GSTAT | |
| 1. GSTAT in the GST appellate architecture (1.1 to 1.4) | Page 31 |
| 2. Legislative origin and the first statutory design (2.1 to 2.4) | Page 42 |
| 3. Constitutional challenge and Revenue Bar Association (3.1 to 3.5) | Page 52 |
| 4. Reconstitution under the 2023–2024 amendments (4.1 to 4.5) | Page 64 |
| 5. Bench constitution and jurisdiction notifications (5.1 to 5.5) | Page 76 |
| 6. From institution-building to live operations (6.1 to 6.8) | Page 88 |
| PART II — STATUTORY FRAMEWORK UNDER THE CGST ACT | |
| 7. Section 107 — first appeal as the gateway to GSTAT to 11. Section 111 — procedure and civil-court powers | Page 102 |
| 12. Section 112 — appeals and applications to GSTAT (12.1 to 12.6) | Page 115 |
| 13. Section 113 to 22. Section 171 — anti-profiteering and GSTAT | Page 128 |
| PART III — CONSTITUTION, COMPOSITION, BENCHES AND JURISDICTION | |
| 23. Principal Bench to 32. Registry, Registrar and administrative structure | Page 145 |
| PART IV — GSTAT (PROCEDURE) RULES, 2025: RULE-BY-RULE COMMENTARY | |
| 33. Chapter I (Rules 1–2) to 48. Rule cross-reference charts and practitioner checklists | Page 172 |
| PART V — APPEALS TO GSTAT: PRACTICAL GUIDE | |
| 49. Is the order appealable? to 60. Restoration and rectification | Page 210 |
| PART VI — GSTAT E-FILING PORTAL | |
| 61. User registration to 75. Portal advisories and practical troubleshooting | Page 245 |
| PART VII — FORMS | |
| 76. GSTAT FORM-01 to FORM-08 to 84. Field-by-field instructions and sample filled forms | Page 278 |
| PART VIII — HEARING, EVIDENCE AND TRIBUNAL PRACTICE | |
| 85. Admission, listing and urgent matters to 95. Recusal and larger-bench references | Page 310 |
| PART IX — ORDERS, RECTIFICATION AND FURTHER APPEALS | |
| 96. Form and pronouncement of orders to 103. Writ jurisdiction after GSTAT becomes operational | Page 335 |
| PART X — DEPARTMENTAL APPEALS, MONETARY LIMITS AND RECOVERY | |
| 104. Circular 207/1/2024-GST to 109. Litigation management for taxpayers and Revenue | Page 355 |
| PART XI — NOTIFICATIONS, CIRCULARS, ORDERS AND ADVISORIES | |
| 110. Chronology 2019–2026 to 119. Subject-wise status / supersession table | Page 370 |
| PART XII — GSTAT & ANTI-PROFITEERING | |
| 124. Anti-profiteering under GST to 136. Part XII quick referencer, checklists and chronology | Page 390 |
| PART XIII — GSTAT / GST APPELLATE CASE-LAW DIGEST | |
| 137. How to use case-law digest to 151. Proposition index, case tables and research checklist | Page 412 |
| PART XIV — DRAFTING AND SPECIMEN LIBRARY | |
| 152. Appeal cover and index to 170. Defect-removal response | Page 432 |
| PART XV — 150+ FAQs AND PROBLEM-SOLUTION REFERENCER | |
| 171. Appealability and jurisdiction FAQs to 179. High Court / Supreme Court FAQs | Page 448 |
| PART XVI — ANNEXURES AND QUICK REFERENCE | |
| 180. Chronology of GSTAT to 189. Subject index | Page 456 - 462 |
Choose Your Licence
| Licence | Covers | Price (Incl. 18% GST) |
|---|---|---|
| Single user | One named reader | ₹1080 |
| Small Team | Up to 5 readers in one organisation | ₹3,999 |
| Team | Up to 25 readers across the firm | ₹19,999 |
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Editorial Note
Summaries are necessarily abbreviated. Readers should refer to the full orders and judgments before relying on any ruling for professional advice or in proceedings. This digest is a professional reference and does not constitute legal, tax or accounting advice.
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