GST Acts and Rules, 2017 with Forms (Updated upto 25-09-2025)

This edition of Commercial’s GST Acts along with Rules & Forms, 2026, updated with all amendments introduced up to the latest Finance Act and relevant notifications, serves as a comprehensive and reliable legal reference for professionals in law, finance, taxation, and accounting. The book presents the bare text of the law—supplemented with brief comments—precisely as enacted, making it ideal for examination purposes and practical legal referencing. It includes all the provisions of GST law as they stand today, fully revised in light of the most recent amendments, ensuring complete alignment with current legislative frameworks and real-world applicability.

The content spans the full scope of GST legislation, including:
• The Central Goods and Services Tax Act, 2017
• The Integrated Goods and Services Tax Act, 2017
• The Union Territory Goods and Services Tax Act, 2017
• The Goods and Services Tax (Compensation to States) Act, 2017
• GST Rules, 2017 along with updated Forms
• Notifications, circulars, and amendments up to 2026
• Provisions relating to registration, levy and collection of tax
• Input Tax Credit (ITC) mechanisms and restrictions
• Time and place of supply provisions
• Returns, assessment, audit, and compliance procedures
• Demand, recovery, offences, and penalties
• Appeals, revision, and adjudication framework
• E-way bill provisions and compliance requirements
• Updates on rates, exemptions, and procedural changes

This edition is particularly suitable for:

• Law students and academicians requiring the latest GST framework
• Chartered accountants, tax practitioners, and consultants
• Legal professionals handling indirect tax matters
• Business entities and compliance officers ensuring GST adherence

Whether used in the exam hall, professional practice, or academic study, this updated text delivers a complete and authoritative presentation of GST law as applicable in 2026.