GST Law Simplified (2nd Edition, 2024)
- Year of Publication: 2024
- Edition: 2nd
- ISBN: 978-81-977297-0-6
- No.of Pages: 585
The idea of this book emerged as it was experienced that large number of persons; including businessmen, professionals and students were, and still are, keen to know about GST and activities on which it is payable. There is an obvious need to know legal provisions required to be complied with in case GST liability is attracted on an activity. Since its rollout on 1st July 2017, frequent changes have been necessitated in GST law, both to rectify anomalies as also to address genuine grievances of the taxpayers. Government has responded positively and proactively to amend GST Law without delay. The purpose of this book “GST LAW SIMPLIFIED” is to present law, including procedures, relating to GST in an easy-to- understand manner. An attempt has been made to provide relevant legal provisions, both in the Act and the Rules by clubbing them in various chapters for ease of reference and comprehension. Wherever possible, provisions have been given in a simple language while ensuring that there is no distortion of the legal provision. Various Annexures have also been included in the book to provide relevant information such as list of statutory forms to be used for various purposes, GST rates on goods and services, tax and non-tax exemptions, etc.
The book may be found relevant by various persons including tax officials, tax professionals, businessmen and students of GST. It is also expected that the book may particularly serve small businessmen well who can broadly familiarise themselves with legal provisions relating to GST and also ensure at their level that they are complying with the law in their day-to-day business.
P.K. Goel is a qualified Chartered Accountant and Company Secretary. He joined Indian Revenue Service (Customs and Indirect Taxes) in 1988 and retired as Principal Chief Commissioner in June, 2022. He was involved in pre- rollout/implementation of GST at senior level for more than six years.
The author is an officer of Customs, Central Excise & Service Tax Department belonging to 1989 batch of IRS (C & CE). He has worked in various capacities in the Department dealing with Customs, Central Excise, Service Tax, Narcotics and Goods and Service Tax.
He has more than 31 years of experience including 4 years of experience in representing the Department’s cases before the Customs, Central Excise & Service Tax Appellate Tribunal (CESTAT) pertaining to Customs, Central Excise & Service Tax.
This is 3rd book of the author, his first book being on “Export Import, Law, Procedure & Policy” published by CENTAX Publications New Delhi and 2nd “Interpretation of Fiscal Statutes” Published by Snow White Publications Mumbai.
Pawan Kumar Rastogi is a Science graduate and Chartered Accountant by profession. He heads Indirect Tax Practice as partner of KPMC Associates. Presently he is also acting as Managing Editor of ‘National Tax News & Views’, a national fortnightly reporter on GST law. He is a prominent Faculty recognized by ICAI and speaker at many Seminars on GST.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2024
- Edition: 2nd
- ISBN: 978-81-977297-0-6
- No.of Pages: 585
The idea of this book emerged as it was experienced that large number of persons; including businessmen, professionals and students were, and still are, keen to know about GST and activities on which it is payable. There is an obvious need to know legal provisions required to be complied with in case GST liability is attracted on an activity. Since its rollout on 1st July 2017, frequent changes have been necessitated in GST law, both to rectify anomalies as also to address genuine grievances of the taxpayers. Government has responded positively and proactively to amend GST Law without delay. The purpose of this book “GST LAW SIMPLIFIED” is to present law, including procedures, relating to GST in an easy-to- understand manner. An attempt has been made to provide relevant legal provisions, both in the Act and the Rules by clubbing them in various chapters for ease of reference and comprehension. Wherever possible, provisions have been given in a simple language while ensuring that there is no distortion of the legal provision. Various Annexures have also been included in the book to provide relevant information such as list of statutory forms to be used for various purposes, GST rates on goods and services, tax and non-tax exemptions, etc.
The book may be found relevant by various persons including tax officials, tax professionals, businessmen and students of GST. It is also expected that the book may particularly serve small businessmen well who can broadly familiarise themselves with legal provisions relating to GST and also ensure at their level that they are complying with the law in their day-to-day business.
P.K. Goel is a qualified Chartered Accountant and Company Secretary. He joined Indian Revenue Service (Customs and Indirect Taxes) in 1988 and retired as Principal Chief Commissioner in June, 2022. He was involved in pre- rollout/implementation of GST at senior level for more than six years.
The author is an officer of Customs, Central Excise & Service Tax Department belonging to 1989 batch of IRS (C & CE). He has worked in various capacities in the Department dealing with Customs, Central Excise, Service Tax, Narcotics and Goods and Service Tax.
He has more than 31 years of experience including 4 years of experience in representing the Department’s cases before the Customs, Central Excise & Service Tax Appellate Tribunal (CESTAT) pertaining to Customs, Central Excise & Service Tax.
This is 3rd book of the author, his first book being on “Export Import, Law, Procedure & Policy” published by CENTAX Publications New Delhi and 2nd “Interpretation of Fiscal Statutes” Published by Snow White Publications Mumbai.
Pawan Kumar Rastogi is a Science graduate and Chartered Accountant by profession. He heads Indirect Tax Practice as partner of KPMC Associates. Presently he is also acting as Managing Editor of ‘National Tax News & Views’, a national fortnightly reporter on GST law. He is a prominent Faculty recognized by ICAI and speaker at many Seminars on GST.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
