About the book
This book discusses the latest transition provisions contained in four Union Legislations enacted on 12 April 2017, i.e., the Central GST Act, 2017, the Union Territory GST Act, 2017, the Integrated GST Act, 2017, and the Compensation Act, 2017; as well as the Model Draft State GST Bill released by the GST Council. The relevant provisions contained under the Draft Rules and Formats, released by the Government so far have also been discussed topic wise.
This book has been written in a manner which would help taxpayers and professionals to get a better understanding of transition provisions as laid down under the GST Laws and ascertain the impact, benefits, precautions and safeguards required for smooth transition.
