GST Acts with Rules/Forms & Notifications

GST Acts with Rules/Forms & Notifications is the flagship single-volume, section-wise compendium of the complete statutory framework governing Goods and Services Tax in India. The publication consolidates the full annotated text of all four parent GST enactments—the Central Goods and Services Tax Act 2017, the Integrated Goods and Services Tax Act 2017, the Union Territory Goods and Services Tax Act 2017, and the Goods and Services Tax (Compensation to States) Act 2017—together with every rule, form, and notification required to interpret, administer, and comply with the law as it stands on the date of publication.

The law stated in this Edition is as amended by the Finance Act, 2026 and incorporates the comprehensive 'Gen 2' rate restructuring effective from 22^nd September 2025 (Nil/5%/18%/40% with special rates of 0.25% and 1.5%), the abolition of the GST Compensation Cess with effect from 1^st February 2026, and the parallel imposition of duties on tobacco and pan masala under the Central Excise (Amendment) Act 2025 and the Health Security se National Security Cess Act 2025. The volume is designed as a self-contained working reference: every section is annotated with pointers to the corresponding rule, form, notification, date of enforcement, and allied statutory provision, eliminating the need to consult multiple publications while drafting opinions, preparing returns, representing clients in adjudication or appeals, or advising on structural transactions.

The volume is directed at practitioners and users who require the complete, unabridged statutory text—not a commentary or digest—in a single authoritative reference. The primary readership includes:

• Chartered Accountants, Company Secretaries, and Cost and Management Accountants handling GST compliance, litigation, and advisory engagements
• Advocates and Tax Counsel appearing before Advance Ruling Authorities, Appellate Authorities, the GST Appellate Tribunal, High Courts, and the Supreme Court
• In-House Tax and Indirect Tax Teams of corporates, MNCs, PSUs, and banks responsible for returns, audits, input tax credit management, and representation
• Officers of the Central Board of Indirect Taxes and Customs (CBIC) and State GST Departments at adjudicating, appellate, and policy levels
• Academicians and Students preparing for CA (Final and Inter), CS, CMA, LLB, LLM, and professional certification examinations where the bare Act is prescribed reading
• Researchers, Judicial Officers, and Members of Tribunals requiring a precise and current statutory source