It gives us immense pleasure in presenting before you, this 49th consecutive Edition of VAT & GST Referencer for the year 2018-2019. Referencer includes all provisions of GST along with important judgments of Tribunals, High Courts & Supreme Court under MVAT Act and details regarding other Allied Laws. For this year additionally we are giving details of E-Way Bill, Foreign Trade Policy related to indirect taxes & importantly updation of the GST topics & rate schedule with all changes up to July 2018.

This year we have chosen the theme of “Facing the challenges, Accepting the challenges, Moving with the challenges, Challenging the challenges of GST. The theme reflects that with GST now already implemented there are great challenges which we as the professionals, have to sail through even though it is in rough waters.

Various flow charts have been given in this Referencer to explain the provision in a better way. We are confident that this Referencer would be a valuable Guide and it would be a treasure in your library. It also gives immense pleasure to inform you that our Association has completed 67 glorious years in 2018.

We are thankful to all the compilers, makers and checkers of this Referencer for devoting their valuable time and efforts in compiling this Referencer.

We also thank Mr. Rajesh Bhagat and his entire team at M/s. Finesse Graphics & Prints Pvt. Ltd. for providing time-to-time valuable feedback and presenting this most trusted Referencer in an elegant & graceful manner.

Utmost care has been taken by the respective contributors to ensure that the publication is correct & still if any errors are noticed the same may please be informed to us so that we can improve the next edition of this esteemed annual publication of the GSTPAM.

Place : Mumbai
Date : 14-09-2018