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Goods and Service Tax: a Primer

M. N. Hiregange

出版	Wolters Kluwer CCH, 2015
ISBN	93512949789789351294979
URL	http://books.google.com.hk/books?id=BIHeswEACAAJ&hl=&source=gbs_api

註釋

Introduction of Goods and Service Tax (GST) is perceived as the biggest tax reform of independent India. GST would subsume many indirect tax laws either enacted by the Union or the States. The present Government is keen to roll out GST from 1st April 2016. This book gives an overview of the concepts and principles of GST and its impact, international scenario, recommendations and other main aspects. It also contains special sections dedicated to transition provisions, tools and checklists, which would enable the taxpayers to prepare for GST. Further, it includes certain recommendations on GST law, administration, policy and procedures, which may be considered by the law and policy makers of India for the implementation of GST. The Constitutional Amendment Bill, 2014 and its clauses have been briefly analyzed in the appendix.