The present book is meant for those who wish to practice in the field of GST (Goods & Services Tax) Law and are eligible and qualified to practice as GST professionals (Practitioner). The book covers:
- the provisions of CGST Act, 2017 read with CGST Rules, 2017 relating to GST Practitioners;
- the provisions of CGST Act, 2017 and Rules relating to appearance by authorised representative;
- understanding role and responsibility of GST Practitioner under GST law;
- basic understanding of GST law along with the accounting records required to be maintained in GST regime;
- professional opportunities in GST regime; etc.