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The Handbook of GST (Procedure, Commentary and Rules) by Rakesh Garg & Sandeep Garg is a comprehensive reference guide on India's Goods and Services Tax (GST) law. The book provides an in-depth understanding of the procedural aspects of GST, along with detailed commentary, explanations, and practical guidance on its application.This edition covers updated notifications, circulars, and amendments issued by the GST Council and the Ministry of Finance. The authors explain complex GST provisions in a structured, easy-to-understand manner, making it an essential guide for tax professionals, business owners, academicians, and students preparing for professional exams.It is one of the most trusted and regularly updated reference books for those dealing with GST compliance, filing, and advisory work.