Dear members, subscribers and users, I am happy to place before you the 3rd edition of GSTPAM's GST Referencer to occupy an important place in your office library. Our Referencer has always been useful for the fraternity and the Departmental Authorities for easily referring the provisions under the law. Since it explains each provision along with rules, notifications and circulars as well as provides reference to it's date of enforcement and the effect thereof, it is very popular amongst the members, Departmental Authorities and other users.
We are in the 4th year of GST Era and up till now 40 meetings of GST Council have been held to guide the Government to make necessary amendments. The GST Law is evolving and taking its required shape to fit into for the wellbeing of the Nation at large. Plethora of amendments are taking place in GST law vide several Notifications. The postponement of due dates for compliance at some instances or the waivers of late fees without postponing the due dates has been the regular phenomenon. Our GSTPAM's Referencer has kept track of those all to help the fraternity to have reference in future.
As the year 2019 is the 150th birth anniversary of Mahatma Gandhi, the Father of the Nation, we at GSTPAM have decided to select the theme of "Dandi March" for this GST Referencer. Gandhiji undertook the arduous journey to mobilise support against a draconian salt tax imposed by the British. By way of the theme of "Dandi Yatra" we wish to remind Mahatma Gandhi's perseverance, dedication and sacrifices for the Nation at large.
We are thankful to all the contributors/makers and checkers for putting their efforts in compilation of this useful material in the form of GST Referencer. I must recognize the joint efforts taken by Convenors Shri Aditya Seema Pradeep and Shri Premal Gandhi for coordinating with all the compilers and checkers, making available the data required for Referencer and coordinating with printer, and further most importantly making this Referencer available in time.
We are also thankful to TAXMANN for their support in printing this referencer.
Our compilers/makers and checkers have taken utmost care to provide accurate information and references about the GST Law in this GST Referencer as per their own interpretation and analysis. However, if anyone comes across any disparity or discrepancy in any information or reference in this GST Referencer, we request you to please inform the GSTPAM forthwith. We will act upon it either by way of informing you the opinion of the compiler or we will correct it in the next edition, if found necessary.
Mr. Dinesh Tambde
President
