The speaker, Advocate Sh. Amit Kumar started with basics of GST and its history. He talked about VAT and CST system and how it operated. He then talked about the latest mechanisms of tax collection viz- CGST, SGST & IGST, thereby speaking about characteristics and features of each concept. He threw light on how businesses get registered, how they are assessed and various associated procedures. On the importance of tax collection, he discussed forward charges and backward charges. He then discussed the legal procedures involved in tax collection, and about offenses & penalties imposed on non-compliance of laws. He also discussed latest interpretation of laws dictating conduct of GST council.