The book has been compiled taking materials from various primary sources such as The Central Goods and Services Tax Act, 2017, and many other Acts published from time to time in The Gazette of India; circulars/notifications issued by Directorate General of Taxpayer Services--Central Board of Excise and Customs; circulars/notifications issued by Goods and Services Tax Council; and India Code--digital repository of all central and state Acts. It incorporates plethora of amendments, additions, deletions, modifications of provisions and rules under the Goods and Services Tax Acts. It includes multiple notifications both relating to tariff and non-tariff issues, issued by the Central Government.

Distinguished features of this book are:Comments by the author with respect to each section together with synopsis and key takeaways.Brief description of the subject matter of the section of different chapter mentioned in the parent chapter for seamless reading. Reproduction of the relevant section of borrowed provision from different enactments like Excise, Customs, Evidence Act, etc. for quick reference.Relevant rules applicable for a relevant provision have been mentioned below the section for speedy reference. Reference of Notifications necessitating changes in rules has been provided below the relevant rule.