This book?contains Amended, Updated & Annotated text of the following GST Acts, Rules & Notifications:
- Central Goods & Services Tax (CGST)
- Act
- Rules?as amended by the CGST (Second Amendment) Rules, 2024
- CGST Notifications
- CGST (Rate) Notifications
- Integrated Goods & Services Tax (IGST)
- Act
- Rules
- IGST Notifications
- IGST (Rate) Notifications
- Union Territories Goods & Services Tax (UTGST)
- Goods & Services Tax (Compensation to States)
- Act
- Goods & Services Tax Compensation Cess Rules
- Compensation Cess (Rate) Notifications
- 5+ Other Rules
- GST Forms with Action Points
What sets it apart is the Annotation under each Section, which shows:
- Relevant?Rules framed under the relevant Section
- Reference to Relevant?Forms prescribed (with Action Points)
- Date of enforcement of provisions
- Reference to Relevant?Notifications & Circulars
- Allied Laws referred to in the Section
The Present Publication is the 16th?Edition, amended by the Finance (No. 2) Act, 2024 [enforced with effect from 27-9-2024 & 1-11-2024]. It covers Notifications (issued till 10-10-2024) and CGST (Second Amdt.) Rules, 2024 [dated 8-10-2024]. This book is edited by Taxmann's Editorial Board, with the following noteworthy features:
- [Taxmann's series of Bestseller Books] on GST Laws
- [Follows the Six-Sigma Approach] to achieve the benchmark of 'zero error'
The contents of the book are as follows:
- Specially curated Guide to GST Laws
- List of Forms
- Amended, Updated & Annotated Text [along with Subject Index & Validation Provisions] of the following:
- Central Goods & Service Tax Act, 2017 [including CGST (Removal of Difficulties) Orders & Text of provisions of Allied Acts referred to in CGST Act]
- Integrated Goods & Service Tax Act, 2017
- Union Territories Goods & Service Tax Act, 2017
- Goods & Services (Compensation to States) Act, 2017
- GST Rules and Forms
- Central Goods & Service Tax Rules, 2017
- Integrated Goods & Service Tax Rules, 2017
- Goods and Services Tax Compensation Cess Rules, 2017
- Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022
- Union Territories Goods & Service Tax Rules, 2017
- Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017
- Union Territory Goods and Services Tax (Chandigarh) Rules, 2017
- Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017
- Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017
- Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017
- Goods and Services Tax Settlement of Funds Rules, 2017
- Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019
- National Anti-Profiteering Authority: Procedure and Methodology
- Tribunal Reforms Act, 2021
- Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and other Authorities
- Tribunal (Conditions of Service) Rules, 2021
- Goods and Services Tax Appellate Tribunal (Recruitment, Salary and other Terms and Conditions of Service of Group'? C' Employees) Rules, 2024
- Relevant Notifications
- CGST Notifications
- IGST Notifications
- CGST (Rate) Notifications
- IGST (Rate) Notifications
- Compensation Cess (Rate) Notifications
- Central Excise (N.T.) Notifications