Glimpses of GST is a Compliance Handbook covering provisions of the Final GST Acts, Revised GST Rules with discussion on GST Forms and Formats. It is a complete guide for Indirect Tax professionals, Departmental officers, Industry professionals as well as the beginners who are looking forward to know more about GST. The provisions under CGST, IGST, UTGST and IGST Acts, 2017 are captured in a Tabular format, cross referenced with FAQs on GST issued by CBEC as on 31st March 2017 for ease understanding. The Author has made a comparative analysis of the provisions under existing Law with the provisions of GST Acts, which helps to identify the carve outs and areas of focus.
- Covers Final Provisions of CGST, IGST, UTGST & GST (Compensation to State) Acts, 2017
- GST Provisions elucidated in Tabular Format for ready reference
- Mapping of Rules with the relevant provisions of the GST Acts
- Comparative Analysis of provisions under the existing Law with the provisions of the GST Acts
About the Author
Avinash Poddar is a Chartered Accountant and a Senior Partner at M/s A A P and Co., Chartered Accountants, Surat (Gujarat). He is also a law graduate (LL.B.), Certified Financial Planner (CFPCM), Microsoft Certified Professional (MCP), qualified DISA from ICAI, Post Graduate in Cyber Law (PGCCL) and has earned Certification from ICAI in Arbitration, Forensic Accounting and Fraud Detection, Valuation, IFRS, Indirect Taxes. He is a certified Internal Auditor (CIA – USA), Fraud Examiner (CFE-USA) and Information System Auditor (CISA – USA). He deals with the practical aspects of Service Tax/ Excise through his advisory role in various organizations. He also represents his clients before adjudicating authorities, Appellate Authorities including CESTAT and Settlement Commission.
Presently, he is pursuing Ph. D in “Convergence of Excise, Service Tax and VAT into GST and its likely impact on Industries of Gujarat