Yet another classic work from Dr. Sanjiv Agarwal and CA Sanjeev Malhotra analyzing the GST provisions in a comprehensive, analytical and crisp manner with suitable examples divided into three parts. Part A is spread over 22 Chapters containing various legislative provisions of Constitution st (11 Amendment) Act, 216, CGST Act, SGST/UTGST Act and IGST Act. Part B of the Book covers 14 Chapters on different segments of service industry and small business/trading activities. Part C of the st Book contains the full and up to date text of Constitution (11 Amendment) Act, 216, CGST Act/Rules, 217, IGST Act/Rules, 217 and GST (Compensation to States) Act/Rules, 217, Circulars and Press Releases issued by the Government. Enclosed CD contains text of the tariff and non-tariff notifications issued by the Government, along with the CGST Forms and the FAQs.
Key features
ȢOverview of GST law with discussion on GST Council, Compensation to States, Compliance Rating and Anti-profiteering provisions
Ȣ Crisp and comprehensive interpretation and explanation of the provisions of GST statutes including Constitutional Amendments on GST
Ȣ Includes text of GST statutes, rules, notifications, circulars, press releases etc.
Ȣ Impact Analysis of GST on key areas/segments: About the Authors
Services and Service Providers Small Businesses (SSIs, Traders and Retailers)
Banking and Financial Services Railway Services
Insurance Services Hotels and Restaurants
Education and Commercial Coaching Registrar to an Issue (RTI) and Share Transfer Agents (STA)
Media, Entertainment and Newspaper Industry Logistics Management
Transportation of Goods Telecommunication Services
Stock broking Services Professional Services

About the Author

Dr. Sanjiv Agarwal, M.Com, FCA, FCS, ACIS (UK), aged 58, is a Fellow member of the Institute of Chartered Accountants of India (ICAI) and a Fellow member of the Institute of Company Secretaries of India (ICSI) besides being an Associate member of the Institute of Chartered Secretaries and Administration, London (UK). He is also a post-graduate in Accountancy and Business Statistics from the University of Rajasthan, Jaipur. He has been awarded Doctorate of Philosophy for the title “A Con-ceptual Approach to Corporate Governance: Preparation for Global Interface” from R.A. Poddar Institute of Management, University of Rajasthan, Jaipur and Diploma in Corporate Governance (PMQ) from the ICSI.
Dr. Agarwal has over three decades of professional experience as a practicing Chartered Accountant with vast exposure in Service Tax, Goods and Services Tax (GST), corporate laws, corporate governance and financial services. He has to his credit a large number of published articles in various professional journals, websites and economic dailies on various subjects including Service Tax, GST (advisory, implementation and training), corporate laws and corporate governance.
He has so far authored/edited 30 books and some of his popular books on professional/ taxation subjects include:
• Service Tax Case Digest
• A Handbook of Service Tax: Law, Practice & Procedures
• Treatise on Service Tax
• Guide to Service Tax
• Accounting Standards and Corporate Practices
• Guide to Accounting and Accounting Standards
• Manual of Accounting Standards
• Commentary on the Companies Act, 1956
• Audit Committee and Corporate Governance
• Guide to Goods & Services Tax (January 2016)
• A Complete Guide to GST: Ready Reckoner in Q&A Format (November 2016)
• Goods & Service Tax - Law & Practice (April 2017)
• Goods & Services Tax - Law, Concepts & Impact Analysis of Select Industries (2e, May 2017)
Additionally, Mr. Agarwal has been running a weekly e-newsletter named Service Tax Counsellor on Service Tax since 1999 and another fortnightly e-newsletter on Goods & Services Tax (GST) named GST Counsellor, since July 2015. He has been the founder editor of Service Tax Journal, India’s first exclusive journal on Service Tax and has co-edited Current Taxcom News (a weekly tax journal). He regularly writes on indirect taxes including GST for professional journals of ICAI, ICSI, Excise Law Times, Service Tax Review, Business Advisor, www.taxmanagementindia.com, wwwtaxguru.com and other professional / economic journals etc.
He is an active participant and speaker/faculty at National and Regional Seminars and Conferences on various professional topics organized by ICAI, ICSI, ICWAI and Apex Chambers. He is also a visiting faculty at various Management Institutes and Banks. He has addressed a large number of conferences, seminars/webinars includ-ing in-house training sessions on service tax, GST and other topics for Central/State Governments, PSUs, ICAI/ ICSI/corporate houses etc. His workshops/master classes on Service Tax and GST are popular amongst professionals and corporate executives. Central Government (now MCA) had nominated him as member on the Working Group constituted for suggesting changes in Companies Act to implement good Cor-porate Governance in 2002-03. He has been a member of Secretarial Standards Board (SSB) constituted by the ICSI for four terms and has been a member of Indirect Tax Committee of ICAI in 2009-10. He is presently a member of Expert Advisory Board and Core Group on GST constituted by the ICSI.
He is also actively associated with the Institute of Chartered Accountants of India, The Institute of Company Secretaries of India, various apex level Chambers of Com-merce and Industries and Stock Exchanges. He has been a SEBI nominated director on the Board of Jaipur Stock Exchange Ltd. and JSEL Securities Ltd. and an indepen-dent director on the Board of State Bank of Bikaner & Jaipur (a SBI Group Bank) and other companies. He is presently an independent director on the Board of few public sector/government/private sector companies. He is one of the founders of Corporate Knowledge Foundation (CKF), a corporate training organisation.
He may be contacted at sanjivservicetax@gmail.com or asandco@gmail.com. May also visit at www.gstcounsellor.com/www.ascoca.org.
Sanjeev Malhotra, FCA, FCS, ACMA, LL.B, having more than 30 years of experi-ence in the industry as an indirect tax consultant, qualified as a Chartered Accountant and Cost Accountant in 1986, Company Secretary in 1989 and LL.B. in 2012. He has exposure in working with various corporates for 18 years and since 2003, he is practicing as a consultant on indirect taxation. He regularly contributes articles on contentious issues in indirect taxation (available on his blog sanjeevmalhotrablog. wordpress.com) and has authored the following books:
• Commentary on Haryana Value Added Tax Act, 2003
• Practice, Procedure and Conveyancing under VAT and CST
• Handbook on Haryana VAT
• A Complete Guide to GST: Ready Reckoner in Q&A format (November 2016)
• Goods & Service Tax - Law & Practice (April 2017)
• Goods & Services Tax - Law, Concepts & Impact Analysis of Select Industries (2e, May 2017)
He is a prolific speaker at various seminars organised by professional institutes and industry bodies. He has been a member of the Core Group on GST constituted by the ICSI and has represented the ICSI to make presentation on suggestions to GST law before the Ministry of Finance and CBEC and before the Empowered Committee of State Finance Ministers. He regularly contributes articles to various professional journals.