About the book
This book comprehensively discusses the provisions contained in the CGST Act, IGST Act, Compensation Cess Act, SGST Act, Revised Draft Rules and Formats, notified/released by the Government so far. The Book has been divided into three parts. Part A gives the various chapters on GST at a glance and critical study. Part B comprises commentary on the GST Provisions. Part C comprises enacted GST Acts, Revised Draft Rules and Draft Forms.
This book has been written in a manner which would help the taxpayers and professionals in getting a better understanding of compliances under the new GST regime. It is a very useful referencer for professionals, corporates and regulators, as all the provisions have been explained in a lucid manner.
Key features
⢠CGST/IGST/SGST Act at a glance including check-lists on various compliance provisions, due dates, non-creditable supplies, penalties and offences, etc covering almost entire Act
