Bare Law on GST Acts and Rules–October 2019 Edition : Download

By | November 13, 2019
(Last Updated On: November 13, 2019)

Bare Law on GST Acts and Rules–October 2019

GST is a major tax reform which brought a paradigm shift from origin based to destinationbased tax with technology. The GST law is moving towards a simple system of compliance. In
this regard some of the frequent changes brought in are increase in aggregate turnover for
availing Composition Scheme from Rs.1 crore to Rs 1.5 crore for all states except special
category States; a new Composition Scheme made available for suppliers of services with a
tax rate of 6% (3% CGST +3% SGST) having an annual turnover in the preceding financial
year up to Rs 50 lakhs etc.
To be conversant with the developments taking place in GST Law, GST & Indirect Taxes
Committee of ICAI has come up with a publication “Bare Law on GST Act(s) and Rule(s)”. The
CGST, IGST and UTGST Acts with amendments [including proposed] therein ,brought by
either their Amendment Acts respectively or vide Finance No.2 Act,2019 has been compiled.

 

Bare Law on GST Acts and Rules–October 2019 (11.11.2019 Click here

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