This book provides a basic-working-knowledge of GST mechanism, right from understanding the GST Process to the procedure & payment of tax & penalties under the law. It provides basic understanding of the GST law and guidance on various compliances under GST law. All complex provisions have been explained with lucid & simple language, examples, FAQs, flow charts and diagrams. This book is the second edition amended up to 1st July, 2020. This book contains: GST Compliance Chart for April-September 2020; Basis provisions of GST; GST Returns along with due dates; and Provisions pertaining to Offences & penalties