The book analyses various aspects such as the levy and collection of tax under reverse charge, compulsory registration, the timing of supply, e-commerce operations, etc. It also delves into the impact of notifications 13/2017 and 04/2017 on reverse charge applicability, the nuances of revenue neutrality, and insights into the tax collection process. It is amended by the Finance Act 2023 and is developed by the Goods & Services Tax Practitioners' Association of Maharashtra.
