Description
This book contains Amended, Updated & Annotated text of the following GST Act(s) & GST Rules:
Central Goods & Services Tax (CGST)
Act
Rules as amended by the CGST (Second Amendment) Rules, 2023
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 11th Edition & amended by the Finance Act 2024 and updated till 22nd February 2024. 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 and 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
