Taxmanns GST Acts with Rules [Bare Act | Finance Act 2025] Consolidated Reference Covering CGST | IGST | UTGST | GST (Compens

GST Acts with Rules [Bare Act] by Taxmann is a comprehensive reference that presents the complete text of Indias GST legislationcovering the Central Goods and Services Tax (CGST) Act, Integrated GST (IGST) Act, Union Territory GST (UTGST) Act, and the Goods and Services Tax (Compensation to States) Actalong with all relevant Rules and amendments up to the Finance Act 2025. This Edition offers an uptodate, annotated compilation of the GST legal framework, ensuring readers have quick and reliable access to the statutory provisions governing indirect taxation in India.This book is intended for the following audience: Professionals & Practitioners Chartered accountants, company secretaries, tax consultants, and legal practitioners who need a handy compendium of GST law Businesses & Corporates Finance managers, compliance officers, and entrepreneurs who must stay updated on GSTrelated obligations and procedures Government & Regulatory Bodies Officials involved in tax administration and policymaking seeking a consolidated statutory reference on GST Academics & Students Researchers, lecturers, and law students requiring a clear, authoritative text for study and referenceThe Present Publication is the 4th Edition | 2025, amended by the Finance Act 2025, covering the amended and updated text of the GST Act [Act No. 12 of 2017] and Rules, with the following noteworthy features: [Annotated Text of GST Acts]o Central Goods and Services Tax Act 2017o Integrated Goods and Services Tax Act 2017o Union Territory Goods and Services Tax Act 2017o Goods and Services Tax (Compensation to States) Act 2017 [Complete Statutory Rules]o Central Goods and Services Tax Rules 2017 (amended by the CGST (Second Amendment) Rules 2025)o Integrated Goods and Services Tax Rules 2017o Goods and Services Tax Compensation Cess Rules 2017 [Sectionbysection Annotations] Includes references to relevant Rules, prescribed Forms, enforcement dates, notifications, and allied laws [Updated for Finance Act 2025] All applicable updates and recent legislative amendments are incorporated, ensuring readers remain current with ongoing changes [Preamendment 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 preamendment period [GST Guide] A concise guide at the beginning to help users navigate core concepts and understand the legislative intent behind GST provisions. [Userfriendly Index & Validation Provisions] Subject indexes and validation provisions for easy reference and clarityThe coverage of the book is as follows: Complete Text of GST Statuteso The main Acts (CGST, IGST, UTGST, Compensation to States) in a bareact format, essential for precise legal referencing Rules & Regulationso Comprehensive coverage of GST rules, including the recent amendments for procedural clarity Annotations Under Each Sectiono Relevant Rules framed under each sectiono Prescribed Forms referenceo Date of Enforcement of each provisiono Notifications reference numbers and dateso Crossreferences to Allied Laws mentioned in the sections Divisionwise Arrangemento The content is organised into divisions, each dedicated to a specific statute (CGST, IGST, UTGST, Compensation to States), followed by a division containing the rules Orders & Appendiceso Includes the Central Goods and Services Tax (Removal of Difficulties) Order, 2020, and appendices referencing allied Acts for a wellrounded understandingThe structure of the book is as follows: Guide to GST An overview/introduction that explains the core structure, background, and practical application of GST Division One | Central Goods and Services Tax Acto Arrangement of Sectionso Annotated Texto Relevant Orders and Appendiceso Validation Provisions & Subject Index Division Two | Integrated Goods and Services Tax Acto Arrangement of Sectionso Annotated Texto Validation Provisions & Subject Index Division Three | Union Territory Goods and Services Tax Acto Arrangement of Sectionso Annotated Texto Validation Provisions & Subject Index Division Four | Goods and Services Tax (Compensation to States) Acto Arrangement of Sectionso Annotated Texto Subject Index Division Five | GST Ruleso Central GST Rules, IGST Rules, and GST Compensation Cess Ruleso Detailed references to the latest amendmentso A consolidated subject index