Taxmann GST Acts with Rules/Forms & Notifications

GST Acts with Rules/Forms & Notifications [Bare Act] by Taxmann is a comprehensive reference work that provides the fully updated and annotated text of India's Goods and Services Tax (GST) legislation. This Edition incorporates notifications issued on 17-09-2025. The book includes the Central GST Act, Integrated GST Act, Union Territory GST Act, and GST (Compensation to States) Act, along with accompanying Rules, Notifications, and Forms—all presented with insightful annotations and cross-references.

This book is intended for the following audience:

• Tax Practitioners and Legal Professionals – Ideal for lawyers, chartered accountants, and tax consultants who require quick and authoritative access to GST statutes and their interpretations
• Businesses and Finance Teams – A valuable resource for corporate finance departments and tax teams to remain compliant with the latest GST rules and regulations
• Academics and Students – A dependable tool for professors, researchers, and students specialising in taxation law, helping them understand both statutory provisions and their practical applications

The Present Publication is the 18th Edition | 2026, covering the amended and updated text of the GST Act [Act No. 12 of 2017] with Rules, Forms & Notifications and incorporates notifications issued on 17-09-2025. The noteworthy features of the book are as follows:

• [Comprehensive Annotation] Each section of the Acts is annotated with details on relevant Rules, prescribed Forms, date of enforcement, and references to Notifications & Allied Laws
• [Updated Content] Incorporates changes from the CGST (Third Amendment) Rules 2025 and other latest legislative updates
• [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
• [Relevant Notifications] Presents a curated compilation of notifications covering CGST, IGST, Compensation Cess, and more—streamlining your research for day-to-day practice
• [Rules & Forms] Includes the Central Goods and Services Tax Rules, Integrated Goods and Services Tax Rules, Union Territory GST Rules, Compensation Cess Rules, GST Settlement of Funds Rules, and details on newly introduced or updated forms
• [Logical Structuring] Divided into clear Divisions for easy navigation—Acts, Rules, Notifications, and a GST Guide
• [Action Points and Practical Insights] Offers action points within GST Forms to guide compliance and procedural steps
• [Allied Acts] Numerous cross-references to Allied Acts help professionals understand the interlinkages of GST with other statutory frameworks
• [Reflects GST 2.0 Rate Rationalisation] along with consequential notifications effective 22-09-2025, including elevation of the top general slab to 40% (selected sectors) and relief measures for mass-consumption items, with parallel service-side refreshers
• [Incorporates the GST Appellate Framework] along with the evolving compliance automation (e-invoicing, GSTR-2B discipline, intimation/rectification timelines, outer-limit bars)

The coverage of the book is as follows:

• Central Goods and Services Tax Act 2017