Madhukar Hiregange's A Practical Guide to GST on Real Estate Industry




The purpose of this book is to enable the taxable person to understand the applicability and impact of GST provisions with respect to the Real Estate Industry. The comprehensive and in-depth practical knowledge of the four authors would help in implementation of the provisions in an easy manner. This book is divided into eight parts as follows:

Part 1 – Introduction and Overview

Part 2 – GST impact analysis on real estate developers: Complex Developers, Joint development, contractors and other income.

Part 3 – Detailed operational law containing classification, registration, tax credits, documentation, payments etc.

Part 4 – Detailed procedural law containing assessment, audit, advance ruling, appeals, penalties, demands etc.

Part 5 – Tax planning avenues, GST and RERA, Transitional provisions

Part 6 – Disputes and department actions, [focussing on possible dispute area & resolution].

Part 7 – Role of Professionals from GST audit and tax planning perspective.

Part 8 – Miscellaneous: 220+ FAQs and filled forms.

Appendices containing FAQs released by CBIC and Important Notifications.

Key Features

  • Detailed and practical analysis of the GST provisions with case laws pertaining to the real estate industry.
  • Covering all possible dispute areas along with their resolutions.
  • Detailed analysis of the tax planning aspect.
  • Covering extensive FAQs for removal of doubts.
  • Blank as well as filled forms for better understanding.
  • Detailed discussion on the role of professionals on how they can help in various GST matters.

Additional information




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About Author

CA Madhukar N Hiregange, [B.Com., FCA, DISA, Passed CISA], is a senior partner at a multi-locational firm in India. He has jointly authored 23 books on Central Excise, Service Tax, Karnataka VAT and Excise/Service Tax Audit, IDT – IPCC Study Material, Central Sales Tax, GST – A Primer-2 Editions, GST Classification & Exemption 2017, Compendium of Issues and Solutions in GST – March 2018/ May 2019 and GST Tariff – October 2018. He is also working on Beginners Handbook on GST and 2 sectoral books on GST on Textiles/ Real Estate, slated to be published in November 2019. He is constantly active in spreading awareness about Indirect Taxes through seminars, articles, linkedin, facebook, youtube, &, etc. He had been a Central Council Member, ICAI, for the term 2010-13 & 2106- 19, with a vision of enhancing the credibility of the profession and strengthening the professionals in practice and employment.

Sudhir V. S. [, FCA], is a partner in a firm, providing consultancy, audit and litigation services in indirect taxes. He did his Entrepreneurship Development Programme at Indian Institute of Management – Ahmedabad (IIM-A). He has also jointly authored titles: 1. Practical Guide to Service Tax and jointly compiled GST tariff (published by Bharat Law House) and 2. How to Tackle Service Tax Problems (published by Bharat Law House). He has presented papers on GST in various forums. He is a member of Indirect Taxes Committee of Federation of Telangana Chamber of Commerce and Industries, Permanent Invitee of FICCI Telangana State Steering Committee and a past member of Regional Advisory Committee of Central Excise & Service Department, Hyderabad.

Roopa Nayak [B.Com., FCA], is a partner in an eminent firm having offices in Bangalore, Hyderabad, Vishakhapatnam, Mumbai, Pune, Chennai, Gurugram & Guwahati and currently in charge of the consultancy & retainership divisions therein. She has co-authored several books like Central Excise Made Simple, Handbook on Central Sales tax, Students Handbook on Indirect taxes, ICAI Background Material [BGM] of Certificate Course on Indirect Taxes of ICAI and also the author of the 2/3 days ST enabler course conducted by ICAI. Active speaker in seminars including of State Chartered Accountants Assn, ICAI branches chapters, currently working on GST procedures book expected to be out by start of 2020.

Virender Chauhan [FCA, LLB], is a senior partner of A V C & Co., Chartered Accountants, at New Delhi. He has an invaluable experience in the field of Indirect Taxation for more than 30 years. He has also co-authored books titled as ‘Guide to GST’, ‘GST Ready Reckoner’, ‘GST Manual’, ‘GST Made Simple’ and ‘Guide to Delhi VAT’. He has been actively involved in sharing knowledge through delivery of lectures on the subject at many seminars and conferences including up to international level. He has been a Special Invitee of the Indirect Tax Committee of ICAI, New Delhi, for the last many years.