This 2023 edition of GST – Bare Act with Short Comments contains the updated and amended text of the Goods and Services Tax laws as amended up to 20th August, 2023. The book comprehensively incorporates:
The Central Goods and Services Tax Act, 2017
The Integrated Goods and Services Tax Act, 2017
The Union Territory Goods and Services Tax Act, 2017
The GST (Compensation to States) Act, 2017
Relevant Rules, Amendments, Notifications and Forms
Recent changes including amendments made by the Finance Act, 2023
Presented in a clear and user-friendly format, this Bare Act edition includes short comments for quick reference and better understanding of statutory provisions.
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This edition contains the updated text of the following Acts, Rules and allied material:
The Central Goods and Services Tax Act, 2017 (CGST Act)
– As amended by the Finance Act, 2023
– Includes relevant Rules and Forms
The Integrated Goods and Services Tax Act, 2017 (IGST Act)
– With latest amendments
The Union Territory Goods and Services Tax Act, 2017 (UTGST Act)
The Goods and Services Tax (Compensation to States) Act, 2017
The CGST Rules, 2017
– With updated notifications
– Relevant statutory forms
GST (Compensation to States) Rules, 2017
Notifications & Circulars issued under GST Laws
Removal of Difficulties Orders
Amendments made by the Finance Act, 2023
Recent Updates & Legislative Changes up to 20-08-2023
| GST Incorporating Central & State GST Acts |
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