Salient Features of the book are: 1) GST—principles and concepts—along with its effect on recording of transactions discussed, making the concept clear and understandable 2) class-tested and well-graded material 3) simple and lucid textual flow 4) necessary content to impart a sound theoretical and conceptual base 5) ample illustrations, diagrams, formats and tables for better understanding of the subject 6) objective type questions/multiple choice questions (MCQs) and Short Answer questions at chapter-end and, also, as a collage towards the end of the book, thus meeting the 2020–21 syllabus requirements. 7) case-based/Source-Based integrated questions 8) missing value questions 9) higher Order Thinking Skills (HOTS) questions and very Short Answer Type questions along with their answers in each br>Chapter 10) weightage to each topic according to the marks and periods allotted by the CBSE 11) Project work.