This one-tax regime, as introduced by the legislature, is highly complicated, technical and time consuming to understand. The authors of this book need to be richly complimented for expending considerable effort and application of mind to succinctly elucidate the various GST acts, rules, notifications, forms, circulars and orders, so that the reader can not only easily grasp the correlation between them but also effortlessly and deftly apply the same in his or her quotidian tasks and applications. The impediment faced by the general public in trying to discern the complicated and often circuitous language in which these laws are articulated in has been painstakingly resolved herein by breaking the various legal provisions into bite-sized digests, which render a simple and workable understanding thereof.

To sum up, I must say that this book will be extremely helpful and instructive for readers to easily understand and comply with the extant GST laws in India.