Understanding GST

Understanding GST by GST Gurukul provides an authentic exposition of the provisions of the Goods and Services Tax in simple and precise language. It explains the basics as well as the broad scheme of its implementation which makes it easy for a reader to understand the implications of various provisions of the Act.

The book has been divided into two parts. The first part analyses the Central Goods and Services Tax Act, 2017 with comments on the corresponding provisions of the State Goods and Services Tax Act, if there is any difference between the two, which completely obviates the need of a separate study of GST Acts of various States. The second part discusses the Integrated Goods and Services Tax Act, 2017.

Salient Features:

1. Short but precise exposition of various chapters for easy understanding.

2. Discusses the provisions of the Act which have maximum application in day-to-day business affairs.

3. Includes text of the relevant provisions of the Act, Rules and Forms for a better understanding of the subject.

4. Includes appendices on difference between texts of the SGST Act and the CGST Act in certain sections and on Anti-profiteering Rules, 2017.

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This book shall be extremely useful for entrepreneurs, traders, service providers, tax officials, taxpayers, professionals (Chartered Accountants, Company Secretaries, Cost Accountants and Advocates, etc.) and for anyone who is desirous of having a working yet authentic knowledge of GST laws.