V.S. Datey
Legal Scholar / Author
Biography & Background
Author of legal publications at Chaudhari Law Publishers.
Publication Summary
Published Works by V.S. Datey (3)
GST Input Tax Credit
This book is the authoritative single-subject practitioner reference on the ITC regime under GST, now in its 16th Edition and fully updated for the Finance Act 2026. It integrates the CGST Act, IGST Act, CGST Rules, CBI&C circulars, and AAR/AAAR rulings into one comprehensive treatise. GST Input Tax Credit has long been recognised as a comprehensive and authoritative treatise on the nuances of Input Tax Credit (ITC) under the Goods and Services Tax regime, and is an indispensable resource for readers seeking clarity, insight, and practical know-how on ITC mechanisms in GST. This book meticulously covers every stage of the ITC journey — from understanding fundamental concepts of GST to specialised issues like input distribution, blocked credits, refunds, and ITC utilisation.
GST on Works Contract & Real Estate Transactions
Authored by V.S. Datey, this 11th Edition (2026) connects the foundational machinery of GST — supply, classification, valuation, ITC, place and time of supply, reverse charge — with the sector-specific framework governing residential and commercial apartments, TDR and FSI, joint development arrangements, long-term leases, and government-related activities. The Edition is fully updated for the Finance Act 2026, incorporating the abolition of GST Compensation Cess w.e.f. 1st February 2026, the mandatory Input Service Distributor regime from 1st April 2025, and the post-18th July 2022 position on works contract rates. Structured across two Parts, twenty Chapters, and fifteen Appendices, the book anchors every issue to the operative section, rule, notification, or circular, with AAR, AAAR, CESTAT, High Court, and Supreme Court decisions woven into the analysis.
GST Ready Reckoner
GST Ready Reckoner by V.S. Datey is India's most trusted and comprehensive single-volume reference on the Goods and Services Tax regime — now in its 29th Edition, fully updated to incorporate all amendments made by the Finance Act 2026. The book covers every dimension of the tax: conceptual foundations, charging provisions, sector-specific compliance, administrative procedures, enforcement, and the full appeals hierarchy. The distinguishing character of this work is that it is simultaneously legislative and practical — the author does not merely restate statute; he explains it, critiques it where it is absurd or anomalous, traces its evolution, and anchors it in the reality of how it is applied in trade and litigation.