Description GST for Decision Makers – 4th Edition (2026) is a practical and strategy-focused guide designed to help professionals make informed business decisions under the Goods and Services Tax (GST) regime. Authored by RAJAT MOHAN and published by Bharat Publishers, this updated edition provides a clear understanding of GST from a decision-making and advisory perspective. With 328 pages of structured content, the book focuses on business implications of GST, tax planning strategies, compliance impact, risk management, and real-world decision scenarios. It bridges the gap between legal provisions and strategic execution, making it highly valuable for business and finance professionals. This publication is ideal for chartered accountants, CFOs, business owners, tax consultants, corporate executives, and decision-makers who need to interpret GST provisions in a practical and commercially relevant manner. �� Key Features: Strategic approach to GST for business decision-making Focus on practical implications, planning & risk management Updated with latest GST developments and insights Useful for professionals and corporate leaders �� Limited-Period Offer: Flat 25% Discount with Free Shipping Chapter Number Description Page Number Bharat? 5 Preface 7 Sincere Gratitude and Acknowledgment 9 About the Author 11 Professional Features & Industry Interaction 13 Detailed Contents 17 Chapter 1 Introduction & Purpose 1 Chapter 2 Statutory Framework 11 Chapter 3 ITC – Whether Vested Right or a Concession? 19 Chapter 4 Understanding Retrospective Cancellation 28 Chapter 5 Evolution of GST Registration Framework & Power of Retrospective Cancellation 34 Chapter 6 Mechanics of Retrospective Cancellation: Triggers, Notices, Legal Procedures & Officer’s Discretion 50 Chapter 7 Retrospective Cancellation v ITC: Why They Collide Legally and Practically 57 Chapter 8 Revenue Perspective & Fake ITC Ecosystem 63 Chapter 9 Combating Fake Invoicing – Regulatory Framework & Measures 68 Chapter 10 Possible Scenarios of ITC Denial Due to Retrospective Cancellation & Why they are Legally Unsustainable 86 Chapter 11 Why Denial of ITC to bona fide Recipients is Constitutionally and Jurisprudentially Unsustainable 93 Chapter 12 Rule 37A — Whether it validates section 16(2)(c)? A Deep Academic and Practical Analysis 97 Chapter 13 Section 16(2)(c): From Assumption to Proof 105 Chapter 14 ITC Eligibility — What Makes Your Claim Strong or Weak? 112 Chapter 15 Advanced Strategies & Preventive Measures 120 Chapter 16 Framing Arguments – Natural Justice, Legal Maxims, Cross Examination & Relied upon Documents 124 Chapter 17 Practical Litigation Strategy: How to Defend ITC Against Retrospective Cancellation 143 Chapter 18 Step-by-Step ITC Defence Toolkit (Templates, Charts & Sample Replies) 150 Chapter 19 Strategy before GST Appellate Tribunal (GSTAT) 154 Chapter 20 Writ Petitions before High Courts 165 Chapter 21 Evolving Jurisprudence Around ITC Denial and Way Forward 172 Annexure I Major Case Laws Compendium 176 Annexure II Drafting Aids to Show Cause Notice 185 Annexure III GSTAT – Arguing Capsules, Probable Queries by Bench & Suggested Response Thereof 190 Annexure IV Appearing and Arguing before GSTAT – Some Finer Points 200 Annexure V GSTAT Practice Module-Mock GST Hearing Input Tax Credit Denial under section 16(2)(c) 202
