This GST book namely “GST Law and Commentary – with Analysis and Procedures (9th Edition) extensively covers in-depth analyses of various domains of GST viz. supply of goods or services – intra-state and inter-state, concept of forward charge and RCM, goods or services under RCM, principles of place of supply & time of supply, taxable person, exports and imports, job work, GST rates, exemption of goods or services, TDS, TCS, e-way bill, transitional provisions, appeals and revision, demand and recovery, e-invoicing, modification in existing GST returns system, Annual Return (GSTR 9) and Reconciliation statement (GSTR 9C), Detailed discussion on constitution of the GST Appellate Tribunal and Benches thereof, etc., and further, incorporates multiple practical examples and illustrations for conceptual clarity and furthermore moves on to suggest the tax planning, preparations required for GST and challenges with solution way forward.
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