Commercial GST Acts with Rules Bare Act Edition 2024

Commercial GST Acts with Rules Bare Act Edition 2024

Commercial GST Acts with Rules Bare Act Edition 2024

Commercial’s GST Bare Act (2024 Edition) with short comments comprises of

• The Central Goods and Services Tax Act, 2017 (Act 12 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017) [As amended by the Finance Act, 2024 (8 of 2024), dt. 15-2-2024
• The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (Act 26 of 2017, dt. 23-8-2017, w.r.e.f. 8-7-2017)
• The Integrated Goods and Services Tax Act, 2017 (Act 13 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017) [As amended by the Finance Act, 2023 (8 of 2023), dt. 31-3-2023, w.e.f. 1-10-2023 and IGST (Amdt.) Act, 2023 (31 of 2023), dt. 18-8-2023, w.e.f. 1-10-2023]
• The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (Act 27 of 2017, dt. 23-8-2017, w.r.e.f. 8-7-2017)
• The Union Territory Goods and Services Tax Act, 2017 (Act 14 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017) [As amended by the Finance Act, 2020 (12 of 2020), the Union Territory Goods and Services Tax (Third Removal of Difficulties) Order, 2019, dt. 29-3-2019, w.e.f. 1-4-2019]
• The Goods and Services Tax (Compensation to States) Act, 2017 (Act 15 of 2017), dt. 12-4-2017, w.e.f. 1-7-2017) [As amended by the Finance Act, 2023 (8 of 2023), dt. 31-3-2023, w.e.f. 1-4-2023, vide SO 1566(E), dt. 31-3-2023]
• The Central Goods and Services Tax Rules, 2017 with Forms [Noti. No. 3/2017-CT, dt. 19-6-2017] [As amended vide Noti. No. 02/2024-Central Tax, dt. 5-1-2024, w.e.f. 31-12-2023]
• The Integrated Goods and Services Tax Rules, 2017 with Forms [Noti. No. 4/2017-Integrated Tax, dt. 28-6-2017, w.e.f. 22-6-2017] (As amended vide Noti. No. 04/2018-Integrated Tax, dt. 31-12-2018, w.e.f. 1-1-2019)
• The Goods and Services Tax Compensation Cess Rules, 2017 [Noti. No. 2/2017-Compensation Cess, dt. 1-7-2017]
• The Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 [Noti. No. 1/2022-Compensation Cess, dt. 24-6-2022]
• The Goods and Services Tax Settlement of Funds Rules, 2017
• The Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023