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The GST roll-out on July 1, 2017, evidenced the stepping stone toward accomplishing a goal of ‘One Nation–One Tax–One Market’. It has subsumed many indirect taxes, both at the Centre and State level. GST is expected to boost the GDP in the long run and contain tax evasion. The registration of the large number of assessee under GST will facilitate the effective implementation of GST thereby realizing benefits of uniformity of taxes, seamless credit to reducing the cascading effect. It follows a multi-stage collection mechanism where tax is collected at every stage and the credit of tax paid at the previous stage is available as a set off at the next stage of a transaction. To ensure a smooth transition, the government and all related nodal agencies like Goods and Services Tax Council, GSTN, etc. have been regularly taking decisions to resolve the issues being faced at various levels and coming out with FAQs.

The unique features of the book are that the amendments made by the 36th G.S.T. Council on 27-07-2019 have been included in the book and Numerical Questions with solutions have been given. Several charts have been included in the book for an easy and quick study of the subject. Provisions of T.D.S. and T.C.S. enforced w.e.f. October 1, 2018, has been included in the book.

The book is very well structured. The book starts with a brief summary tracing the manner in which GST has been introduced in India. We are sure, the manner in which the book has been compiled in simple language by giving references of rules and notifications will enhance its value and shall be an easy reference guide for the students and others who are interested in GST.

The idea is to provide a handbook to readers for easy and quick reference of GST and Customs Law.

About the Goods and Services Tax Book:

  • The law stated in this book is as amended up to August 2019.
  • Most authentic, up-to-date and comprehensive textbook on GST.
  • The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses.
  • In the present revised edition almost all the chapters have been thoroughly revised and updated and a chapter on Payment and Refund of Tax (with TDS and TCS) has been completely rewritten.
  • At the end of each chapter large number of MCQ and Short Questions (Over 300 in number) with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter.
  • Law relating to GST has been discussed thoroughly in easy language and in a lucid style.
  • The questions asked in recent university examinations have been incorporated in the book.
  • Every chapter contains a complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.


Goods and Services Tax (GST) Book Contents

  1. Indirect Taxes (An Introduction)
  2. Goods And Services Tax (GST)
  3. GST Council, GST Network, E-Way Bill, Unjust Enrichment, Anti-Profiteering Authority, Avoidance of Dual Control and Key Definitions
  4. Impact of GST on Trade, Manufacture, Services, Etc
  5. Levy and Collection of GST
  6. Supply: Meaning, Time, and Valuation
  7. Place of Supply
  8. Taxation Mechanism Under GST
  9. Registration
  10. Input Tax Credit (ITC)
  11. Composition Scheme and Reverse Charge Mechanism
  12. Computation of Taxable Value and GST
  13. Job Work, E-Commerce and Supply of Online Data
  14. Returns
  15. Payment and Refund of Tax (with TDS and TCS)
  16. Invoice and Accounts
  17. Assessment and Audit
  18. Demand and Recovery under GST
  19. GST Administration, Powers of The officers, Penalties, and Prosecution
  20. Appeal, Revision and Advance Ruling Authority
  21. GST and Technology

  • Binding: Paperback

  • Pages: 334

  • Language: English 

  • ISBN-10: 78-93-86830-00-5

  • ISBN-13: 78-93-86830-00-5

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