This book contains Amended, Updated & Annotated text of the following GST Acts & Rules:
- Central Goods & Services Tax (CGST)
- Act
- Rules (as amended by the CGST (Second Amendment) Rules, 2024)
- Integrated Goods & Services Tax (IGST)
- Act
- Rules
- Union Territories Goods & Services Tax (UTGST)
- Act
- Goods & Services Tax (Compensation to States)
- Act
- Goods & Services Tax Compensation Cess Rules
- 10+ Other Rules & Forms
What sets it apart is the Annotation under each Section, which shows:
- Relevant Rules framed under the relevant Section
- Reference to Relevant Forms prescribed
- Date of enforcement of provisions
- Reference to Relevant Notifications
- Allied Laws referred to in the Section
The readers also get a specially curated GST Guide along with the above.
The Present Publication is the 12th Edition, amended by the Finance (No. 2) Act, 2024 [enforced with effect from 27-9-2024 & 1-11-2024] and covering 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
- 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
- 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 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, 2023
- National Anti-Profiteering Authority Procedure and Methodology
- Tribunals Reforms Act, 2021
- Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and other Authorities u 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