Preface

We are pleased to present the thoroughly revised and updated edition of one of our most celebrated titles on the law of Goods and Services Tax i.e. 'GST Practice Source Book'.

The book contains section wise arrangement of the Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017 and Union Territory Goods and Services Tax Act, 2017. Each chapter is a self-contained code containing reproduction of amended to date text of a particular section alongwith reproduction of amended to date Rules, Circulars, Notifications, Orders and Case Law relevant to that section.

GST Practice Source Book happens to be the product which anyone dealing with, or practicing in altogether a new law being 'Goods and Services Act', would require. Prima facie, the user requires the CGST Act, 2017 and IGST Act, 2017 alongwith the related CGST Rules, Circulars, Notifications, Case Law etc., being issued under the GST regime, are also needed, and equally so.

Apart from the fact that this Book contains them all including even the UTGST Act, 2017 to fill the Bill. What is more important and what makes this product different from any other book on this title is that not only it comprises all, but it contains the particular item(s) exactly at the particular place(s) the reader would be looking at, or looking for. It is this arrangement that makes this book a convenient companion.

We believe that readers will appreciate the painstaking work gone into the scheme, arrangement, placement and make up of this work, all of which constitute its strong point.

Notwithstanding the best of care, likelihood of certain shortcomings and difference of opinions creeping into cannot be ruled out. We solicit creative feedback from our learned readers bringing to our notice any mistakes, errors, omissions or discrepancies, as and when noticed.

JODHPUR	CA Satyadev Purohit
Christmas
25 December, 2021