Taxmann GST Acts with Rules Bare Act Edition May 2025

Description

GST Acts with Rules [Bare Act] by Taxmann is a comprehensive reference that presents the complete text of India’s GST legislation—covering the Central Goods and Services Tax (CGST) Act, Integrated GST (IGST) Act, Union Territory GST (UTGST) Act, and the Goods and Services Tax (Compensation to States) Act—along with all relevant Rules and amendments up to the Finance Act 2025. This Edition offers an up-to-date, annotated compilation of the GST legal framework, ensuring readers have quick and reliable access to the statutory provisions governing indirect taxation in India.

This book is intended for the following audience:

• Professionals & Practitioners – Chartered accountants, company secretaries, tax consultants, and legal practitioners who need a handy compendium of GST law
• Businesses & Corporates – Finance managers, compliance officers, and entrepreneurs who must stay updated on GST-related obligations and procedures
• Government & Regulatory Bodies – Officials involved in tax administration and policy-making seeking a consolidated statutory reference on GST
• Academics & Students – Researchers, lecturers, and law students requiring a clear, authoritative text for study and reference

The Present Publication is the 4^th Edition | 2025, amended by the Finance Act 2025, covering the amended and updated text of the GST Act [Act No. 12 of 2017] and Rules, with the following noteworthy features:

• [Annotated Text of GST Acts]
• Central Goods and Services Tax Act 2017
• Integrated Goods and Services Tax Act 2017
• Union Territory Goods and Services Tax Act 2017
• Goods and Services Tax (Compensation to States) Act 2017
• [Complete Statutory Rules]
• Central Goods and Services Tax Rules 2017 (amended by the CGST (Second Amendment) Rules 2025)
• Integrated Goods and Services Tax Rules 2017
• Goods and Services Tax Compensation Cess Rules 2017
• [Section-by-section Annotations] Includes references to relevant Rules, prescribed Forms, enforcement dates, notifications, and allied laws
• [Updated for Finance Act 2025] All applicable updates and recent legislative amendments are incorporated, ensuring readers remain current with ongoing changes
• [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
• [GST Guide] A concise guide at the beginning to help users navigate core concepts and understand the legislative intent behind GST provisions.
• [User-friendly Index & Validation Provisions] Subject indexes and validation provisions for easy reference and clarity

The coverage of the book is as follows:

• Complete Text of GST Statutes
• The main Acts (CGST, IGST, UTGST, Compensation to States) in a bare-act format, essential for precise legal referencing
• Rules & Regulations
• Comprehensive coverage of GST rules, including the recent amendments for procedural clarity
• Annotations Under Each Section
• Relevant Rules framed under each section
• Prescribed Forms reference
• Date of Enforcement of each provision
• Notifications reference numbers and dates
• Cross-references to Allied Laws mentioned in the sections
• Division-wise Arrangement
• The content is organised into divisions, each dedicated to a specific statute (CGST, IGST, UTGST, Compensation to States), followed by a division containing the rules
• Orders & Appendices
• Includes the Central Goods and Services Tax (Removal of Difficulties) Order, 2020, and appendices referencing allied Acts for a well-rounded understanding

The structure of the book is as follows:

• Guide to GST – An overview/introduction that explains the core structure, background, and practical application of GST
• Division One | Central Goods and Services Tax Act
• Arrangement of Sections
• Annotated Text
• Relevant Orders and Appendices
• Validation Provisions & Subject Index
• Division Two | Integrated Goods and Services Tax Act
• Arrangement of Sections
• Annotated Text
• Validation Provisions & Subject Index
• Division Three | Union Territory Goods and Services Tax Act
• Arrangement of Sections
• Annotated Text
• Validation Provisions & Subject Index
• Division Four | Goods and Services Tax (Compensation to States) Act
• Arrangement of Sections
• Annotated Text
• Subject Index
• Division Five | GST Rules
• Central GST Rules, IGST Rules, and GST Compensation Cess Rules
• Detailed references to the latest amendments
•  A consolidated subject index