It is with great pride and pleasure that we bring to you the Third edition of our book “Handbook on Goods and Services Tax”. Our association with the students has helped us to bring this book in its present form – simplified, comprehensive, easy to understand and student friendly. This book covers the syllabus prescribed for CA Final Course (New Scheme) as well as (Old Scheme).

The book incorporates the following:

• Analysis of provisions of CGST Act, 2017, IGST Act, 2017 and relevant Rules;
• New and Unique examples arranged topic-wise/Section-wise; Tables, Flowcharts and Diagrams for easy understanding and Quick recap of GST Laws;
• It covers MCQ pattern as per revised exam paper style of ICAI.
• All the latest developments in the GST Law, including latest Circulars and Notifications upto 31st Oct, 2021;
• Important Chapter-wise Annexures covering relevant extracts of CGST Act and Rules thereunder.

Endeavour has been made to make this book error-free, yet mistakes might have crept in for which we are apologetic. We look forward to the readers for suggestions, criticism and feedback to improve the contents of the book. The reader may post their suggestions, grievances, criticism and feedback by E-mail to capushpendrasinh@gmail.com.

Further I shall recommend you to subscribe to my you-tube channel “Pushpendrasinh” which covers all major and important topics of this book with video explanations. Updates will also be shared with students.