Ebook on Goods and Service Tax ( GST )

E-Book by CA.Harcharan Singh (caharcharansingh@yahoo.com)

Under pressure from States the Centre has prepared a fourth draft of constitutional amendment Bill for introduction of GST. In the proposed bill the finance ministry has dropped some key proposals in the third draft and switched back to second.

The third draft had proposed setting up a GST counsel by act of parliament, instead of president’s order proposed in second draft. The bill is to be tabled in parliament by the end of budget session, it will describe the responsibility and role of council to be headed by union finance minister

IT system once developed all over the country will provide the foundation on which GST can be rolled out in a systematic and planned way.

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