Taxmann GST Acts Bare Act POCKET Edition May 2025

GST Acts [Bare Act | POCKET] by Taxmann is a compact yet comprehensive reference book for India’s Goods & Services Tax (GST). It delivers annotated texts of the key GST legislations—CGST, IGST, UTGST, and the Compensation to States Act—meticulously updated to include all amendments introduced by the Finance Act 2025. Despite its pocket-sized format, the book provides thorough coverage, complete with validation provisions, notifications, and a subject index, making it the perfect companion for readers who need to consult GST law on the go.

This book is intended for the following audience:

• Tax Professionals & GST Practitioners – Ideal for quick referencing during client meetings, audits, or compliances
• Corporate Executives & Finance Teams – Ensures easy, at-a-glance verification of GST provisions for everyday transactions
• Legal Professionals & Consultants – Handy in courtrooms and offices for immediate cross-checking of statutory clauses
• Government Officials – Facilitates swift referencing during field visits or at departmental hearings
• Academicians & Students – Excellent classroom companion or revision tool without the bulk of a large volume

The Present Publication is the 13^th Edition | 2025, amended by the Finance Act 2025, covering text of the GST Act [Act No. 12 of 2017], with the following noteworthy features:

• [Pocket-sized Portability] Easy access for immediate consultation anywhere
• [Comprehensive & Annotated] Includes updated texts of CGST, IGST, UTGST, and GST Compensation Acts, along with rules, forms, and notifications
• [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period
• [User-friendly Layout] Clear fonts, well-structured headings, and instant cross-referencing tools for hassle-free navigation
• [Subject Index & Validation Provisions] Quickly pinpoint relevant sections and understand how specific provisions apply or are validated
• [Six Sigma Quality Assurance] Follows rigorous editorial processes to minimise errors, ensuring reliable and accurate content
• [Authoritative Content] Backed by Taxmann’s decades-long expertise in tax publications and editorial excellence

The coverage of the book is as follows:

Central Goods and Services Tax Act (CGST) 2017

• Arrangement of Sections
• Full text of the CGST Act
• Removal of Difficulties Orders
• Allied Acts relevant to specific CGST provisions
• Validation Provisions & Subject Index

Integrated Goods and Services Tax Act (IGST) 2017

• Arrangement of Sections
• Full text of the IGST Act
• Validation Provisions & Subject Index

Union Territory Goods and Services Tax Act (UTGST) 2017

• Arrangement of Sections
• Full text of the UTGST Act
• Validation Provisions & Subject Index

Goods and Services Tax (Compensation to States) Act 2017

• Arrangement of Sections
• Full text of the Compensation Cess Act
• Subject Index

GST Guide – A Practical, Topic-wise Short Commentary

• GST’s purpose, object, key milestones
• IGST framework and unique concepts
• Inter-state vs. intra-state supplies
• Registration, returns, and payment of tax
• Reverse charge mechanism
• Classification, valuation, and invoicing rules
• Exemptions, input tax credit, refund procedures
• E-way bills and compliance steps
• Impact of 2025 amendments

The structure of the book is as follows:

• Division-based Segregation – Each statute is presented in its division, clearly labelling sections and subsections
• Section-wise Annotations – Key rules, notifications, and forms appear below each section for direct context
• Practical Research Tools – Detailed contents and a subject index facilitate quick cross-referencing