Goods and Services Tax in India (A Simplified Comprehensive Textbook) Incorporating all the laws and provisions relating to GST including UP GST Act, 2017 (As revised upto 29th November, 2017)
This e-book has been prepared as a textbook and handbook on Goods and Services Tax (incorporating Central Goods and Services Tax Act, 2017; Central Goods and Services Tax Rules, 2017; Integrated Goods and Services Tax Act, 2017; Uttar Pradesh Goods and Services Tax, 2017, other details including major Notifications, Circulars and Press Releases as available on GST site and other news & reports). It is an effort to present GST in simple, brief and easy form with the originality and authenticity of GST provisions.
As a textbook, it will be helpful to the students of graduate & also postgraduate courses in universities specially in UP and those appearing in competitive examinations. GST is quite a new phenomenon in India most universities and institutions have hastily incorporated it in their course syllabus as GST or GST Accounting or Indirect Taxes to avoid carrying on the useless load of earlier acts obsolete and irrelevant now. But reliable, rich and easy textbooks are lacking currently. I hope this e-textbook will serve this purpose effectively.
AS a practical handbook also, it may be used also by businessmen and professionals as a ready reference guide for GST. For more detailed information and regular updates the users are advised to consult the website of the GST Council (http://www.gstcouncil.gov.in) as a reliable and rish source Various forms for different purposes are available for copy or download on that site as part of the Central Goods and Services Tax Rules, 2017 (in short CGST Rules). Other uses sources and sites have been indicated at the concerned places in the text.