

I hope this e-textbook will serve this purpose effectively. But reliable, rich and easy textbooks are lacking currently. GST is quite a new phenomenon in India most universities and institutions have hastily incorporated it in their course syllabus as GST or GST Accounting or Indirect Taxes to avoid carrying on the useless load of earlier acts obsolete and irrelevant now. As a textbook, it will be helpful to the students of graduate & also postgraduate courses in universities specially in UP and those appearing in competitive examinations.


It is an effort to present GST in simple, brief and easy form with the originality and authenticity of GST provisions. This e-book has been prepared as a textbook and handbook on Goods and Services Tax (incorporating Central Goods and Services Tax Act, 2017 Central Goods and Services Tax Rules, 2017 Integrated Goods and Services Tax Act, 2017 Uttar Pradesh Goods and Services Tax, 2017, other details including major Notifications, Circulars and Press Releases as available on GST site and other news & reports).
