GST Acts with Rules & Forms

This book contains Amended, Updated & Annotated text of the following GST Act(s) & GST Rules:

• Central Goods & Services Tax (CGST)
  • Act
  • Rules as amended by the CGST (Second Amendment) Rules, 2023
• Integrated Goods & Services Tax (IGST)
  • Act
  • Rules
• Union Territories Goods & Services Tax (UTGST)
  • Act
  • 5+ Rules
• Goods & Services Tax (Compensation to States)
  • Act
  • Goods & Services Tax Compensation Cess Rules
• 5+ Other Rules

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 & Circulars
• 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 11^th Edition & amended by the Finance Act 2024 and updated till 22^nd February 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, including:
    • 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