This book is a part of the GST Practical Guide – Five Book Series, which covers day-to-day practical requirements under the law in simple language. The coverage of GST Practical Guide – Five Book Series includes:

• Accounts & Records Maintenance under GST Act

• Registration, Suspension, Cancellation and Revocation of Cancellation

• Reverse Charge Mechanism under GST

• Returns Filing, First & Last Return, Monthly/Quarterly and Annual for Composition

• Input Tax Credit

This book will be helpful for tax practitioners, the legal fraternity, and departmental authorities.

The Present Publications is the latest 2023 edition and has been amended by the Finance Act 2023. This book is authored by the Goods & Services Tax Practitioners' Association of Maharashtra, Adv. Pravin Jadhav & Adv. Sujoy Mehta. The detailed contents of this book are as follows:

• Introduction

• Persons Liable for Registration

• Compulsory Registration in Certain Cases

• Procedure for Registration

• Deemed Registration

• Special Provisions Relating to Casual Taxable Person and Non-resident Taxable Person

• Amendment of GST Registration

• Suspension of GST Registration

• Cancellation of GST Registration