Background Material on GST by ICAI
GST is a destination based consumption tax levied at multiple stages of production and distribution of goods and services. Once fully implemented the new system is expected to lead to a transparent and tax compliant structure in India. Resulting in the generation of more revenue to the government as well as lower tax rates in total. So, to cover the GST ICAI has published Background Material on GST Acts and Rules.
The Institute has been continuously undertaking various initiatives to support the Government as well as the stakeholders for the smooth implementation of GST. Thus, with the ongoing developments in the GST law, ICAI came up with the revised publication on “Background Material on GST Acts and Rules” containing the clause by clause analysis of the GST laws along with the Flowcharts, diagrams and MCQ’s & FAQ’s on GST, etc. updated till April 2018. Besides this, Institute has been proactively supporting the Government in creating awareness and disseminating knowledge of GST among various stakeholders.
Download The Full Background Material on GST: Volume-I and Volume-II
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