The GSTPM reference manual is a ready reference material not only to members of our association but practitioners and member in the industry at large. It has been our vision to provide everyone with simple and lucid material which is revered by one and all.

Looking at the complex structure of Federal system of GST, it is imperative that we remain updated regarding all GST Council Meeting and implement the changes. In this scenario, the GSTPAM Referencer plays a vital role for the transformation from sales Tax, VAT regime to the GST regime. This GSTPM Referencer will help tax practitioners to update their knowledge based on latest information. The Revenue is now growing as is the general awareness with most of the taxpayers becoming tax aware and discharging the liabilities.

The Referencer has been updated and reviewed by a team of Makers & Checkers on all topics. I would like to thank each and every one from the bottom of my heart for sparing time from their busy schedule and ensuring that the Referencer is updated to the best of their abilities so that it adds value to its readers.

I would like to take the opportunity to thank the president, Managing Committee Members, Chairman and Members of Referencer Committee, Seniors as well as my Co-Convenors for constant support and guidance.

I also humbly express my gratitude to every member of the GSTPAM, office staff of GSTPM and Nilesh Bhanushali of Taxmann Publications Pvt. Ltd.

I take this opportunity to express my gratitude towards the support extended by Taxmann Publications Pvt. Ltd. for providing the advertisement for the Referencer.

Raj Shah

Chairman