GST Acts with Rules & Forms (Bare Act) September 2023

——- Description ——-

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

• Central Goods & Services Tax (CGST)
• • Act
  • Rules
• 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 10^th Edition & amended by the CGST (Amdt.) Act 2023, IGST (Amdt.) Act 2023 and updated till 24^th August 2023. 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 of 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

——— About The Author ——-

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries and Lawyers. This team works under the guidance and supervision of Editor-In-Chief Mr Rakesh Bhargava.The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the Six Sigma approach to achieve the benchmark of zero error in publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

• The statutory material is obtained only from the authorised and reliable sources
• All the latest developments in the judicial and legislative fields are covered
• Analytical write-ups should be provided on recent, controversial, and important issues to help the readers to understand the concept and its implications
• It must be ensured that every content published by Taxmann is complete, accurate and lucid
• All evidence-based statements must be supported with proper reference to Section, Circular No., Notification No. or citations
• The golden rules of grammar, style and consistency are thoroughly followed
• Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied