About the book and key features
This book comprehensively discusses various provisions, procedures and
compliances prescribed under the GST Laws. It is a very useful handbook for
professionals, corporates and regulators, as all the provisions have been explained in a
The book has been divided into three parts.
Part A: Important Reference Tables
Part B: Commentary (Detailed analysis of provisions of GST through illustrations, tables
Part C: GST Rates (Comprises of upto date list of GST rates on goods and services)
– Important reference tables containing compliance chart with limitation periods, noncreditable supplies, penalties and offences, etc covering the vital provisions under the
– Detailed commentary on GST provisions through illustrations/ tables/graphs
Uptodate HSN Codewise rates and exemptions in GST – Goods and Services along
with scheme of classification of services and the corresponding explanatory notes
– Free online access to GST Laws for the readers
Rakesh Garg, LLB, FCA, a graduate of Shri Ram College of Commerce, Delhi and a
fellow member of the Institute of Chartered Accountants of India, has been practicing as
CA for more than 35 years and has specialization in Sales Tax, VAT and Service Tax.
For several years, he has been an advisor and convener of Indirect Tax Study Circle of
N.I.R.C. of the I.C.A.I., who has also conferred upon him the Award for Exemplary
Services for authoring books and contributing as faculty in seminars.
He has presented papers on Sales Tax/VAT and Service Tax in countless meetings with
Professionals, Corporates, CII and other Trade Associations; and contributed as faculty
in training programs organized by the Revenue Departments for its officers.
Sandeep Garg, CMA, FCA, a graduate from Shri Ram College of Commerce, Delhi and
a fellow member of the Institute of Chartered Accountants of India, has been practicing
as CA for almost 30.
He has vast experience in the field of taxation, business process management and
implementation. The NIRC of the I.C.A.I. conferred upon him the Award for Exemplary
Services for authoring books in the year 2000. He has also presented papers and
contributed as faculty in training programs at various forums.