ABOUT GST Smart Guide
This book is widely acknowledged as ready reckoner for day-to–
day workings. Practically, A to Z provisions of GST have been
incorporated in one place for reference of the users.
GST regime has completed more than six years from its
implementation; the Government has taken various measures and
steps for the simplification of GST system in the country. The
Government has brought various amendments in CGST Act, CGST
Rules and procedures as per the recommendations of the GST
Council from time to time. The Government has taken serious
initiative for the establishment & functioning of the GST Tribunal
in the coming days to reduce over burden of litigations at High
Courts and sort out GST litigations of the taxpayers. The endeavour
of the author is to incorporate the important CBIC Circulars,
Notifications, Instructions, Landmark Judicial Pronouncements of
the Supreme Court and various High Courts and Advance Rulings
of AAR & AAAR relating to each subject matter for easy reference
of the readers.
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