This book is a comprehensive Treatise on “OFFENCES   AND PENALTIES under GST’’. In the present scenario ,when the GST REGIME has completed  5 years , GST revenue, is growing day by day, even then checks  on GST evaders is  must in the interest of Government revenue   and to safeguard the interest of honest/ genuine tax payers. 

This book is well designed, fine structured, conceived and provides in depth coverage of all issues relating to SECTIONS 122 TO 138 AND RULE 162   under GST Law. Written in simple language, it focuses on current information and pressing issues. The gist of vital issues provided in the book is useful for understanding and interpreting the related law as it stands today.

The major beauty of this book is chapter 24, highlighting the subject quickly and providing the in depth path of the titled subject.

We are sure, this book will be immensely useful for all stakeholders, this is a national level book, to be kept or possessed by all those who are concerned with this tax (which is a talk rather a tale of every Indian home.)