Comprehensive Handbook on GST by BS Khara

This is a comprehensive handbook on GST which contains the legal provisions under GST since 08.09.2016 (date of enactment of 101st Constitution Amendment Act). Here the GST legal provisions and tax rates, updated till 11.11.2024 [including changes made in GST provisions and rates as recommended by the GST Council in its 53rd meeting and by the Finance (No. 2) Act, 2024], are presented in a set of two volumes. The legal provisions of the Central Tax and those of the State tax of Jammu & Kashmir, Himachal Pradesh, Punjab, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Meghalaya, Assam, West Bengal, Odisha, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Kerala, Tamil Nadu, Telangana & Andra Pradesh are juxtaposed to the provisions of Central GST by the use of footnotes so that the reader gets a comprehensive view of GST at one place in this single source book. The complete trails of changes in legal provisions, procedures and tax rates have been very meticulously documented so that the reader can find the same as these have been operative, in a chronology, without requirement of referring to any other source including the previous editions of this book. The basic legal provisions of GST have been supplemented with some case laws and certain additional features for ease of understanding legal requirements and complying with the procedural part in a quick and pragmatic way. In this book, the URLs of the links from where the reader can learn about various, itemized procedures to be followed for working in GST have also been provided in the CGST Rules through footnotes. This feature makes this book a very useful tool for understanding the GST legal provisions as well as self-learning of GST-network based procedures. Analysis of certain provisions of law and procedures have been included in the CGST Act itself in separate text boxcs within a section or at the end of a section or a chapter along with relevant case laws.