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Goods and Service Tax: A Primer

Goods and Service Tax: A Primer
Books from same Author: Madhukar N Hiregange
Books from same Publisher: CCH India

(80 Ratings)

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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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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.

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General Information
Author(s)Madhukar N Hiregange
PublisherCCH India
Publish YearJanuary 2015
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