We have great pleasure in presenting the first edition "Goods and Service Taxes" written for students of UG courses. The subject matter is written in a simple and easily understandable language with sufficient support from real information.

The language of the book is very simple and the coverage of various unit is exhaustive with examples. This work is prepared as a basic material for the learners to know fully about Goods and Service Taxes. We have tried to make the book very useful for the students but still we thankfully solicit and incorporate the suggestions of our readers. This title "Goods and Service Taxes" provides them as opportunity to develop the skills necessary to meet the challenges.

This is an attempt to provide the students with thorough understanding of Practicals on Goods and Service Taxes concepts. In writing this book we have benefited immensely from the studies of a number of books and the articles written by scholars spread over diversely.

Contents -

1. Introduction
2. GST Principles
3. Tax Invoice
4. Time of Supply Goods & Services
5. GST Returns