Description

This book contains Amended, Updated & Annotated text of the following GST Acts & Rules:

• Central Goods & Services Tax (CGST)

• Act

• Rules (as amended by the CGST (Second Amendment) Rules, 2024)

• Integrated Goods & Services Tax (IGST)

• Act

• Rules

• Union Territories Goods & Services Tax (UTGST) 

  • Act

• Goods & Services Tax (Compensation to States)

• Act

• Goods & Services Tax Compensation Cess 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

• 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 3rd Edition, amended by the Finance (No. 2) Act, 2024 [enforced with effect from 27-9-2024 & 1-11-2024] and covering CGST (Second Amdt.) Rules, 2024 [dated 8-10-2024]. 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

• 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

  • Central Goods & Service Tax Rules, 2017

  • Integrated Goods & Service Tax Rules, 2017

  • Goods and Services Tax Compensation Cess Rules, 2017