This book is a part of the GST Practical Guide – Five Book Series, which covers day-to-day practical requirements under the law in simple language. The coverage of GST Practical Guide – Five Book Series includes:

Accounts & Records Maintenance under GST Act
Registration, Suspension, Cancellation and Revocation of Cancellation
Reverse Charge Mechanism under GST
Returns Filing, First & Last Return, Monthly/Quarterly and Annual for Composition
Input Tax Credit
This book will be helpful for tax practitioners, the legal fraternity, and departmental authorities.

The Present Publications is the latest 2023 edition and has been amended by the Finance Act 2023. This book is authored by the Goods & Services Tax Practitioners' Association of Maharashtra, Adv. Pravin Jadhav & Adv. Sujoy Mehta. The detailed contents of this book are as follows:

Introduction
Persons Liable for Registration
Compulsory Registration in Certain Cases
Procedure for Registration
Deemed Registration
Special Provisions Relating to Casual Taxable Person and Non-resident Taxable Person
Amendment of GST Registration
Suspension of GST Registration
Cancellation of GST Registration