GST is a huge reform for indirect taxation in India which got implemented from 1st July-2017, the likes of which the country has not seen in post-Independence. This major shift is taken by nations for smooth and better streamlining of indirect taxation system of India. This book has been written and designed keeping in view that may it be professionals, businessmen, service providers or the common man-all need to be well equipped with the latest provisions and requirements under the new tax regime. This book explains the basic concepts of GST in a simple and understandable manner so that any common man can have working knowledge of GST.