Textbook on Goods and Services Tax Laws

The book covers exhaustively the course contents requirements of the students appearing in the paper “GST Act and Rules” at the examinations of different universities such as B.Com/BBA/M.Com/ MBA as well as of professional institutes such as CA/CS/CMA. Written in a simple language with lucid explanations of the provisions of the law is an unique feature of this book. Questions for review are also given at the end of each lesson to enable the students to test their understanding. The subject matter has been divided into 15 lessons covering the legislations on CGST Act, IGST Act, UTGST Act, GST (Compensation to States) Act, and CGST Rules. This book has incorporated all the latest notifications issued by the Government of India in connection with GST legislations. About the Author: Prof. Jayakumar Sithanandam who has 30 years of industrial experience and 13 years of academic experience, holds M.Com., MBA degrees, M.Phil and Ph.D in commerce and a bachelor degree in law (B.L). By having held various managerial positions in public sector undertakings ranging from senior level executive to CEO, he has got wide exposure in corporate governance, HR, marketing and financial management. He is a retired Professor of Commerce and in the academic area, besides having taught commercial law, industrial law, accounts and functional management subjects to the undergraduate and post graduate degrees on commerce and management disciplines, his contributions to academics as a member in various Board of Studies in the Pondicherry University, as visiting faculties to many universities and as a writer of three course materials to the distance education programme of the Pondicherry University are all welcome features of the author. As a coordinator of IQAC of the college where he worked as HOD of commerce and management studies, he got an opportunity to prepare a Self Study Report and was responsible to get accreditation to the college from UGC. As a trainer, he conducted soft skill programmes to students and Executive Development Programmes to corporate executives for more than two decades. In developing teaching strategy over several years, he has gained deep understanding of students’ needs as well as insights into how a text book can be powerful tool in aiding successful teaching. With this background, the author has brought the first edition of this book to benefit the students’ community.