Guide to GST






Dr. Sanjiv Agarwal

Chartered Accountants


About the Book


India is all set to migrate to Goods and Services Tax (GST) in near future which queries will be the biggest ever tax reform of independent India. GST is in vogue in most of the developed economies all over the world and India has already embarked upon a journey on GST path. This first edition of the Book - Guide to Goods and Services Tax is a work spanning over ten Chapters explaining various facets of GST and nine Annexures comprising text of Constitutional (122nd Amendment) Bill, 2014 and various reports relating to GST including those on business processes viz, registration, payments, returns and refund under GST regime. The book discuses indirect tax structure in India; introduction to GST, its objectives, need for GST; models of GST; new concepts in GST - CGST, IGST, SGST, revenue neutral rate, GSTN; detailed discussion on likely legal frame work of CGST& IGST; specially developed FAQs on GST; recent developments and impact on trade and industry.


The Book is useful for all who are concerned with and want to understand GST including corporate executives, professionals, assessees, trade and industry.




  • Comprehensive and organised coverage on GST at one place
  • GST concept explained in Ten Illustrated Chapters
  • Detailed understanding of GST
  • Proposed GST models including IGST
  • New concepts of GST explained (GST, SGST, IGST, RNR etc.)
  • Covers proposed Constitutional Amendment
  • International perspective on GST
  • GST explained via FAQs
  • Recent Developments in GST arena captured

Text of Major Reports / Discussion papers / Reports on Business Processes  



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