GST Acts with Rules/Forms & Notifications – Bare Act

Description

The book includes the Central GST Act, Integrated GST Act, Union Territory GST Act, and GST (Compensation to States) Act, along with accompanying Rules, Notifications, and Forms—all presented with insightful annotations and cross-references.

The coverage of the book is as follows:

• Central Goods and Services Tax Act 2017
  • Arrangement of sections, annotated text, removal of difficulties orders, validation provisions, and a detailed subject index
• Integrated Goods and Services Tax Act 2017
  • Arrangement of sections, annotated text, validation provisions, and a comprehensive index
• Union Territory Goods and Services Tax Act 2017
  • Text of the Act, arrangement of sections, validation provisions, and subject index, with a focus on UT-specific rules
• Goods and Services Tax (Compensation to States) Act 2017
  • Complete text, arrangement of sections, compensation-related provisions, and subject index
• Relevant Notifications
  • Includes notifications for CGST, IGST, CGST (Rate), IGST (Rate), Compensation Cess (Rate), etc.
• GST Rules & Forms
  • Covers CGST Rules (with 2025 amendments), IGST Rules, Compensation Cess Rules, UTGST Rules, GST Settlement of Funds Rules, and Appellate Tribunal-related rules
  • Contains newly introduced rules such as Goods and Services Tax Appellate Tribunal rules, National Anti-Profiteering Authority procedures, and Union Territory GST (Ladakh) Rules
  • Features notifications relevant to excise duties that interlink with GST provisions

The structure of the book is as follows:

• Guide to GST – An introductory section that provides an overview and context for understanding the GST framework
• Divisions for Each Act
  • Division One – CGST Act 2017
  • Division Two – IGST Act 2017
  • Division Three – UTGST Act 2017
  • Division Four – GST (Compensation to States) Act 2017
  • Division Five – Relevant Notifications (CGST, IGST, Cess, Rates, etc.)
  • Division Six – GST Rules and Forms (covering CGST Rules, IGST Rules, UTGST Rules, Compensation Cess Rules, Settlement of Funds Rules, Tribunal Rules, etc.)
• Each Division contains Arrangement of Sections, an Annotated Text, Validation Provisions, and a Subject Index to facilitate quick referencing