Taxmanns GST Acts with Rules/Forms & Notifications [October 2025] Comprehensive | Uptodate | Annotated ReferenceCovering CG

GST Acts with Rules/Forms & Notifications [Bare Act] by Taxmann is a comprehensive reference work that provides the fully updated and annotated text of Indias Goods and Services Tax (GST) legislation. This Edition incorporates notifications issued on 17092025. 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 Formsall presented with insightful annotations and crossreferences.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 applicationsThe 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 17092025. 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 [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 [Relevant Notifications] Presents a curated compilation of notifications covering CGST, IGST, Compensation Cess, and morestreamlining your research for daytoday 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 navigationActs, 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 crossreferences 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 22092025, including elevation of the top general slab to 40% (selected sectors) and relief measures for massconsumption items, with parallel serviceside refreshers [Incorporates the GST Appellate Framework] along with the evolving compliance automation (einvoicing, GSTR2B discipline, intimation/rectification timelines, outerlimit bars)The coverage of the book is as follows: Central Goods and Services Tax Act 2017o Arrangement of sections, annotated text, removal of difficulties orders, validation provisions, and a detailed subject index Integrated Goods and Services Tax Act 2017o Arrangement of sections, annotated text, validation provisions, and a comprehensive index Union Territory Goods and Services Tax Act 2017o Text of the Act, arrangement of sections, validation provisions, and subject index, with a focus on UTspecific rules Goods and Services Tax (Compensation to States) Act 2017o Complete text, arrangement of sections, compensationrelated provisions, and subject index Relevant Notificationso Includes notifications for CGST, IGST, CGST (Rate), IGST (Rate), Compensation Cess (Rate), etc. GST Rules & Formso Covers CGST Rules (with 2025 amendments), IGST Rules, Compensation Cess Rules, UTGST Rules, GST Settlement of Funds Rules, and Appellate Tribunalrelated ruleso Contains newly introduced rules such as Goods and Services Tax Appellate Tribunal rules, National AntiProfiteering Authority procedures, and Union Territory GST (Ladakh) Ruleso Features notifications relevant to excise duties that interlink with GST provisionsThe structure of the book is as follows: Guide to GST An introductory section that provides an overview and context for understanding the GST framework Divisions for Each Acto Division One CGST Act 2017o Division Two IGST Act 2017o Division Three UTGST Act 2017o Division Four GST (Compensation to States) Act 2017o Division Five Relevant Notifications (CGST, IGST, Cess, Rates, etc. )o Division Six GST Rules and Forms (covering CGST Rules, IGST Rules, UTGST Rules, Compensation Cess Rules, Settlement of Funds Rules, Tribunal Rules, etc. ) Each Division contains Arrangement of Sections,