Commercial’s India@75 and GST@5 (2 Volumes) by Abhishek A Rastogi – 1st Edition 2023.

Commercial’s India@75 and GST@5 (2 Volumes) by Abhishek A Rastogi – 1st Edition 2023.

About the book:

Simplicity is the key behind any law which has a vast outreach and mass implications. Economists had historically criticized the architectural design of taxation systems deeming the legislations as insufferably complicated and unintelligible. Their derisive predicament is that if left un-simplified, taxation complexities would turn half of the population into tax lawyers or tax accountants, thus subverting the responsive balance of socio-economic roles. While the COVID-19 pandemic may have thrown several challenges to unsettle GST, the GST Council has worked in full spirit even during these tough moments.

This book intends to do precisely that in remembrance and spirit of Shri Arun Jaitley who had taken a very keen interest in the previous editions of this commentary. Each word of this book has been carefully placed to successfully counsel the readers through the nuances of the GST framework in a simple and lucid manner. This book also gives an insight into the broad contours of the GST. The book elaborates on various writ petitions which have been argued during these initial years of GST implementation. The intent of this consolidation is to assist the readers in learning GST nuances and analyse the provisions.

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