Book shelf | September 2017

Goa GST Manual

by CA V.B. Prabhu Verlekar

The much awaited book on GST in Goa is now available. Goa GST Manual: Law, Practice and Procedure is a comprehensive work on GST with specific reference to Goa Goods and Service Act and Rules. As is apparent in the name, the book encompasses not only the law but also the elements of practice of GST law and procedures to be adopted to ensure compliance with the GST laws.

The book provides all applicable GST laws to Goa, i.e. Goa GST Act and Rules, CGST Act and Rules, IGST Act and Rules, GST (Compensation to States) Act, in one place for easy and convenient reference. Further, the book also provides the table of rates for Goods and Services and notifications, circulars and forms which can be easily accessed.

The most important part of the book is the comments section. The author has provided comments at the conclusion of each Section of the Goa Goods and Services Tax Act. These comments provide explanation to various terms and expressions used. Wherever the Act refers to other Acts, the same is reproduced in the comments section for the convenience of the reader. In case of reference to any notifications or prescribed rules, the same is also reproduced for ease of reference below each section.

For academicians and teachers, the comments section, especially at the end of definitions section, provides a background of the various aspects of the GST law. The rich experience of the author in the field of commercial tax and related fields is apparent from the comments which allow the user of the manual to grasp the concepts of GST with ease.

The author has been able to bring together all these aspects into one book creating a one stop solution for the Goan trade and industry, tax consultants, tax administrators, academicians and students to comprehend, implement, analyze and comply with the GST law. It is indeed commendable that the same was completed in such a short span. As the main objective of the author is dissemination of knowledge, he has added a note that anyone can reproduce, circulate or copy the contents of the book without permission of the author or the publisher.

 

 

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