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Goods and Service Tax: A Primer
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Key Features
  • Understanding of GST Concepts
  • Analysis of Transitional Challenges
  • Incorporating observations of Rajya Sabha Select Committee Report
  • Recommendations
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Description

Introduction of Goods and Service Tax (GST) is perceived as the biggest tax reform of independent India. GST would subsume many indirect tax laws either enacted by the Union or States. The present Government is keen to roll out GST from 1st April 2016 as evident from the budget speeches and policy statements made from time to time. This book is a primer on GST to give a quick glance and overview of the probable concepts and principles of GST, its impact, international scenario, recommendations and other salient aspects. It also contains special sections dedicated to transition provisions, tools and checklists, which would enable the tax payers to prepare for GST. It also includes certain recommendations on GST w.r.t. law, administration, policy and procedures, which may be considered by the law and policy makers of our country for implementation of GST. The Constitutional Amendment Bill, 2014 and its clauses have been briefly analyzed in the appendix.

More Details About Goods and Service Tax: A Primer
General Information
Author(s)Madhukar N Hiregange
PublisherCCH India
ISBN9789351294979
Pages500
BindingPaperback
LanguageEnglish
Publish YearJanuary 2015
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