GST- Law & Procedure (2 Volume)
“Nothing in this world is permanent except change”. The aforesaid time-honoured maxim holds true in the context of Indirect Taxes. Resultantly, GST, the biggest Indirect Tax Reform has been implemented with effect from 01.07.2017. In order to truly understand the various basic and advanced concepts in the proper prospective, a book written in an easily understandable language is indispensable for all concerned. This comprehensive two volume book precisely meets the foregoing criterion. Further, inclusion of numerous practical examples is another unique feature of this book which shall undoubtedly bring greater clarity in understanding the intricate provisions of the new tax regime. In addition, wherever more than one view is possible, all the views have been appropriately discussed with their respective pro and cons. On the top of it, presentation of information in a tabular format at many places is another salient feature of this book.
Comprehensive Commentary with Examples, FAQs and Judicial Pronouncements
• GST Referencer – Provisions summarized in tabular format
• Incorporating GST Acts, Rules & Forms, Notifications with Explanatory notes, Circulars, Clarifications
• Statutory Provisions, cross-referenced with relevant GST Rules
• GST Rate Schedule for Goods & Services, IGST Exemptions and Concessions