Taxmann Law Relating To GST A Section-wise Commentary on GST Law By Divya Bansal Edition 2020

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A Section-wise Commentary on GST Law

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Taxmann Law Relating GST Section Commentary GST Law Divya Bansal

Taxmann Law Relating GST Section Commentary GST Law Divya Bansal


The inspiration to write this book stemmed from the profoundness of this thought provoking shloka. After qualifying Chartered Accountancy examination, I was in my own period of questioning, that how can I, in addition to the professional services, can adorn the society with the knowledge embraced by me through this profession. And I found GST as the revolutionary step taken by our Government but the major population of our country was not properly equipped with the knowledge to understand such a complex system. Thus, to make GST ?more fun less burden?, I came up with the idea which is in reality a need of the hour, a book which can explicate this crucial area with the pictorial representations. Art and Illusion has lost none of its vitality and importance and pictorial representations has a far reaching impact rather than straightforward matter. In year 2017, under the visionary leadership of Hon?ble Prime Minister Shri Narendra Modi, the Goods and Services Tax (GST) reforms got implemented which were lingered on for almost a decade, which is undoubtedly the biggest taxation reform undertaken since Independence. At initial stage GST has faced many difficulties, but the good fortune is that now the GST has much wider acceptability even among MSMEs. As compared to Australia and Malaysia, where GST has faced some teething troubles for the initial two to three years, the I-13 Indian experience shows that GST has settled down fairly well. ?The reason for such a quick adoption is the relief reached of about Rs. 80,000 crores annually to consumers with the continuous reduction and rationalization of the tax rates of the pre-GST era? ? said by Mr. Piyush Goyal in the Interim Budget speech for year 2019-20.









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