Book Review : 'A Practitioner’s Guide to Input Tax Credit under GST' by CA Alok Pareek
One of the primary objectives of the Goods & Services Tax (GST) regime is to ensure an uninterrupted and seamless chain of Input Tax Credit (‘ITC’); thus, avoiding the cascading of multiple taxes i.e. tax on tax. The provisions on ITC under the GST law have been decoded in the book titled “A Practitioner’s Guide to Input Tax Credit under GST”, authored by Mr. Alok Pareek (CA, CS, LLB) and published by Bloomsbury Publishing....