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Even before the process of settling the evolving GST Law could attain finality, exceptional situation of COVID-19 had arisen in 2020 and 2021. Thus, Government was required to issue new Notifications Circulars Orders etc. frequently. In today’s highly competitive world that professional shall reach top of success ladder who not only understands the Statutory Provisions and Rules of GST thoroughly, but is also well-informed with the latest professional developments. This book has been written and updated to help and guide the professionals in an effective manner the inclusion of additional examples coupled with more tabular presentation in this edition will develop the better understanding of relevant Statutory Provisions and Rules. Further better formatting and deletion of superfluous contents shall improve the reading experience of the readers. In the process of updating this comprehensive book, the assistance of CA. Raj Jaggi and CA. Siddhant Pathak is worth underlining. Keeping in mind the famous quote of Oscar Hoya [American Former Professional Boxer] that there is always space for improvement, no matter how long you have been in the business”, the productive suggestions, views and healthy criticism of the readers are always applauded, acknowledged and implemented to the extent possible.

Highlights of the Finance Act, 2021

Lucid commentary on GST provisions

GST Referencer

GST Rates and Exemptions

Notifications/Circulars/Orders/Press Releases

Ashok Batra is a Chartered Accountant and a Law Graduate. He is an alumnus of Sri Ram College of Commerce, Delhi University. Presently, he is a senior partner of a celebrated CA Firm, namely M/s A.K. Batra and Associates, Chartered Accountants. He established the said firm in 1982, after qualifying his Chartered Accountancy Exams in 1981. In the first twenty two years of his practice, he largely worked in the traditional areas of Direct Taxation, Auditing and Sales Tax. Subsequently, in the year 2004 he felt the ever-growing significance of Service Tax in the Indian Economy. He, therefore, gained super-specialisation in Service Tax by consistent hard-work. Consequent upon decision of the Government to implement GST with effect from 01.07.2017, he has adopted multi-disciplinary approach for gaining specialisation in GST. He is delivering lectures on important topics in GST in various seminars and Continuing Professional Education [CPE] Programmes organised by Study Circles, Branches and/or Regional Councils of the Institute of Chartered Accountants of India [ICAI], other professional bodies, Chambers of Commerce and Industry, National Academy of Customs, Indirect Taxes and Narcotics [NACIN] etc. In order to enable his fellow professionals to understand diverse practical aspects and finer points pertaining to GST, he is taking classes, writing articles and books on the subject of GST. Besides, he is also engaged in Advisory, Compliance and Implementation functions of GST. Taking into consideration his specialisation in Indirect Taxes, he had been taken as co-opted member/Special Invitee of Indirect Taxes Committee of ICAI. He is also a faculty of Certificate Course on GST of ICAI at many leading centres. Furthermore, he is invited to deliver Union Budget Lecture by many Study Circles, Branches and/or Regional Councils of ICAI, Institute of Company Secretaries of India [ICSI] and other professional bodes, Department, as well as by leading Chambers of Commerce and Industry and Media Channels. Besides, he is regularly engaged in guiding his team on the basis of his enriched and vast experience of nearly four decades. He always loves to share his in-depth Knowledge with others. He is also possesses excellent administrative skills. He has unmatched passion for reading and gaining knowledge of GST.