Goods & Services Tax Simplified Book for LLB by P Jaganathan, Usha Jaganathan, JP Arjun

Goods & Services Tax Simplified Book for LLB by P Jaganathan, Usha Jaganathan, JP Arjun

Introduction of Goods and Services Tax (GST) is a significant step in the reformation of indirect taxation in India.Goods and Services Tax laws are comprehensive indirect tax legislation on manufacture, sale and consumption of goods and services throughout India to replace the already existing tax laws like Central Excise law, Service Tax law, Value Added Tax law, Central State Tax law etc., levied by the Central and State governments.

GST has amalgamated several Central and State taxes into a single tax. It avoids double taxation, thus facilitating a common national market. The simplicity of levy and collection of GST has led to an easier administration and enforcement of GST laws. A thorough study of GST Acts has become essential for all persons especially the business persons. Unless a person understands the implications of GST fully, it is difficult to smoothly carry on his business.

This book namely ‘GST Simplified’ has explained the provisions of GST, IGST & UTGST Acts in simple and lucid language so that even a layman can easily understand and grasp the provisions of the Acts. Since all the sections of the three Acts have been covered, this book can be used as a ‘permanent reference book’ for all clarifications in the above three enactments. We fervently hope that this book will be extremely useful and an asset for all businessmen, advocates, law students and the public.

About Authors :
Mr. P. Jaganathan [Author]
Advocate/Professor P. Jaganathan, a native of Madurai, completed his law degree in 1972 from the Madras University. He secured Madras University First Rank in the First year law course and excelled in his legal studies by securing University rank in all the three years of law course. He secured a maximum number of awards and medals in the three year law course. He was the awardee of Sir Morehead law prize, Sir William Ayling Memorial Prize, Sir Venkatesam Gold Medal, Bardswell Law Prize, Rotary club law scholarship, Madras Law College Rolling Shield, etc. He completed first his masters in law of Contracts including Mercantile Law and a second M.L in Administrative and Labour Laws, besides his Master’s degree in Criminology, Master’s degree in Marketing Management and Master’s degree in Business Administration. After Mr. Jaganathan started his legal practice in Madurai, his knowledge in law prompted him to start coaching classes for law students. As students were benefitted by his teaching excellent, he started a law academy in Madurai with branches in Chennai and Bangalore.Law books in the form of cyclostyled editions were published by Mr. P.Jaganathan for the aid of students who found it difficult to understand the tough legal language in the textbooks. These editions later grew into printed book and available at all book shops.

Mrs. Usha Jaganathan [Co-Author]
Mrs. Usha Jaganathan, the Co-Author and Publisher of Usha Jaganath Law Series, after graduating in law from Bangalore University, joined hands with Mr. Jaganathan in this noble cause of service to the student community. Besides a Master’s degree in Contracts, she has to her credit a Master’s degree in Psychology and a Master’s degree in Philosophy and Religion.

Mr. J.P. Arjun [Legal & Authorship]
Mr. J.P.Arjun, M.A., M.B.A., M.L. (Contracts), M.L. (Labour Law), besides his active legal practice, has joined the authorship of ‘Usha Jaganath Law Series’ and brought laurels to the books by his innovative approach like separate books for problems in each subject, Law books in Kannada for students of Karnataka and Law books in Hindi for Students of North India and also taking Personal Coaching Classes, Counselling, Advocate Training, Study Materials for All India Bar Examinations, etc. As on date, Prof. Jagannathan, Mrs. J. Usha and Mr. J.P. Arjun together have published books in more than 50 subjects in English and 30 subjects in Tamil and other languages.
The books are now acclaimed as one of the best study materials by law students for understanding the subject and preparing well for any law examination.Let our noble cause continue to grow and shower benevolence to the beloved law students!