Publisher's Synopsis
About the book
This book discusses the latest transition provisions contained in four Union Legislations enacted on 12 April 2017, i.e., the Central GST Act, 2017, the Union Territory GST Act, 2017, the Integrated GST Act, 2017, and the Compensation Act,?2017; as well as the Model Draft State GST Bill released by the GST Council. The relevant provisions contained under the Draft Rules and Formats, released by the Government so far have also been discussed topic wise.
This book has been written in a manner which would help taxpayers and professionals to get a better understanding of transition provisions as laid down under the GST Laws and ascertain the impact, benefits, precautions and safeguards required for smooth transition.
Key features
- Elaborate discussion in relation to transition provisions contained under the four Bills passed by both the Houses of Parliament, i.e., the Central GST Bill, 2017, the Union Territory GST Bill, 2017, the Integrated GST Bill, 2017 and the Compensation Bill, 2017
- Topic-wise discussion on the relevant transition provisions under the Draft Rules and Formats, released by the Government so far, through reader friendly presentation in the form of practical illustrations and graphs
- Relevant transition provisions under the Draft Rules, have been consolidated topic-wise
- Reader friendly presentation of topics with illustrations, flow charts and practical examples