Free E-Handbook on GST Amendments
The paradigm shift from origin-based tax to destination based, aligning India to global VAT/ GST based tax
from July 1, 2017, is stabilizing and to simplify the implementation of GST Law, the Government from time
to time has brought in various notifications, circular etc.
Knowledge of amendments under GST is a pre-requisite to avail various benefits. Various notifications have
been issued since roll out of GST regime on different aspects like introduction of e-way bill Rules, deferment of RCM provisions, and exemptions from compulsory registration etc. to facilitate the implementation of GST as smoothly as possible. In order to enhance the knowledge, it is essential for the professionals to study, analyse, update and discuss the changes taking place in GST Law. To enable these pursuits and grab professional opportunities lying ahead, the Indirect Taxes Committee of ICAI has come up with “E-Handbook on GST Amendments”.
This Handbook has been specifically designed to provide an in-depth knowledge of various
aspects/provisions under GST which has undergone changes impeccable for smooth implementation of
GST vide Notification, Circulars, Orders. Topic wise discussion of the relevant portion of Notification,
Circulars, Orders will enable the readers to understand intricacies involved in GST Law and keep pace with
rapid changes taking place in GST.