Quick Reference to GST Provisions

The book has been compiled taking materials from various primary sources such as The Central Goods and Services Tax Act, 2017, and many other Acts published from time to time in The Gazette of India; circulars/notifications issued by Directorate General of Taxpayer Services—Central Board of Excise and Customs; circulars/notifications issued by Goods and Services Tax Council; and India Code—digital repository of all central and state Acts. It incorporates plethora of amendments, additions, deletions, modifications of provisions and rules under the Goods and Services Tax Acts. It includes multiple notifications both relating to tariff and non-tariff issues, issued by the Central Government.Devendra Kapoor, has four decades of corporate experience in handling commercial affairs of the companies of both national and international repute which include M/s DCM Group of Companies, Brooke Bond Lipton India Limited, and Hindustan Unilever Limited. Management of indirect taxation has been his area of specialization and he has been awarded HUL Director Excellence Award on more than one occasion for seamless transition to VAT and resolution of disputed cases involving classification, valuation, exemption, and documentation issues at various judicial forums. He has been member of Indirect Taxation Sub-Committee of Bengal Chamber of Commerce, Kolkata. He has been engaged for more than three years with leading business schools like MDI, Amity, and Techno, both in academic and non-academic areas. For the past three years he is associated with leading CA firms in Delhi, Gurugram, Bengaluru and Kolkata as senior consultant of indirect taxation.