ABC of GST
- Year of Publication: 2023
- Edition: 1st
- ISBN: 978-93-94163-70-6
- No.of Pages: 473
I have been practising direct and indirect tax for the last 30 years. However, still there are days when understanding law from bare Act seems a difficult job. Phrases like “in the manner prescribed”, “as may be specified”, “notwithstanding what has been provided”, sometimes make the law difficult to understand. I always harboured the idea of simplifying tax laws so that the essence of any provision is covered at one place without the need to refer to different sections, rules, etc.
I decided to write this book when few months back while working on a case, I did not realise that there was an exception to the provision I was using for the benefit of my client. The section did not refer to any exception, or any other section which affected its applicability. It was then that I made up my mind to explain each Section of GST laws so that a student, or a practising professional can understand the entire concept of a provision and there are no hidden surprises or concepts which might affect the applicability of a provision.
Through this book, my endeavour is to make the law as simple and understandable as possible. I have kept the language very simple and lucid such that it will make the GST law understandable to even laymen, especially small business people who are affected by GST the most.
Anil Goyal is a Chartered Accountant having experience of more than 30 years in direct and indirect tax laws. He runs his own firm and has flourishing practice in the Jaipur-rural region. He has successfully represented clients in several litigations and has managed and curated their tax planning structure. Over the years he has advised and represented clients across industries including trading, transport, manufacturing, hotel, cement, agriculture, poultry, construction, etc. He has dealt with more than 400 clients, which includes companies as well as a small farmer operating in a small corner of the rural areas of Rajasthan. He excels and takes pride in explaining complicated tax laws to people belonging to remote-India having minimal access to education and technology.
Pranjal Goyal is a Chartered Accountant who cleared his CA Final Examinations (both groups) in 1st attempt. He has worked with Deloitte, India before shifting base to Kotputli, Rajasthan. Within a year of being a Chartered Accountant, he has gained a deep and wide knowledge of tax and accounts planning and structures in construction and service industries.
Vaishali Goyal is an advocate practicing across Courts and Tribunals in Delhi, India. She has diverse experience in handling disputes pertaining to commercial laws ranging from Companies Act, 2013; IBC, 2016; Arbitration & Conciliation Act, 1996.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2023
- Edition: 1st
- ISBN: 978-93-94163-70-6
- No.of Pages: 473
I have been practising direct and indirect tax for the last 30 years. However, still there are days when understanding law from bare Act seems a difficult job. Phrases like “in the manner prescribed”, “as may be specified”, “notwithstanding what has been provided”, sometimes make the law difficult to understand. I always harboured the idea of simplifying tax laws so that the essence of any provision is covered at one place without the need to refer to different sections, rules, etc.
I decided to write this book when few months back while working on a case, I did not realise that there was an exception to the provision I was using for the benefit of my client. The section did not refer to any exception, or any other section which affected its applicability. It was then that I made up my mind to explain each Section of GST laws so that a student, or a practising professional can understand the entire concept of a provision and there are no hidden surprises or concepts which might affect the applicability of a provision.
Through this book, my endeavour is to make the law as simple and understandable as possible. I have kept the language very simple and lucid such that it will make the GST law understandable to even laymen, especially small business people who are affected by GST the most.
Anil Goyal is a Chartered Accountant having experience of more than 30 years in direct and indirect tax laws. He runs his own firm and has flourishing practice in the Jaipur-rural region. He has successfully represented clients in several litigations and has managed and curated their tax planning structure. Over the years he has advised and represented clients across industries including trading, transport, manufacturing, hotel, cement, agriculture, poultry, construction, etc. He has dealt with more than 400 clients, which includes companies as well as a small farmer operating in a small corner of the rural areas of Rajasthan. He excels and takes pride in explaining complicated tax laws to people belonging to remote-India having minimal access to education and technology.
Pranjal Goyal is a Chartered Accountant who cleared his CA Final Examinations (both groups) in 1st attempt. He has worked with Deloitte, India before shifting base to Kotputli, Rajasthan. Within a year of being a Chartered Accountant, he has gained a deep and wide knowledge of tax and accounts planning and structures in construction and service industries.
Vaishali Goyal is an advocate practicing across Courts and Tribunals in Delhi, India. She has diverse experience in handling disputes pertaining to commercial laws ranging from Companies Act, 2013; IBC, 2016; Arbitration & Conciliation Act, 1996.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
