Commercial GST Bare Act Edition 2025

Commercial GST Bare Act Edition 2025

Commercial GST Bare Act Edition 2025

Commercial’s GST Bare Act (2025 Edition) incorporating

• The Central Goods and Services Tax Act, 2017 (Act 12 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017 [As amended by the Finance (No. 2) Act, 2024
• The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (Act 26 of 2017, dt. 23-8-2017, w.r.e.f. 8-7-2017)
• The Integrated Goods and Services Tax Act, 2017 [Act 13 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017] [As amended by the Finance Act, 2023 (8 of 2023), dt. 31-3-2023, w.e.f. 1-10-2023 and IGST (Amdt.) Act, 2023 (31 of 2023), dt. 18-8-2023, w.e.f. 1-10-2023]
• The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (Act 27 of 2017, dt. 23-8-2017, w.r.e.f. 8-7-2017)
• The Union Territory Goods and Services Tax Act, 2017 (Act 14 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017) [As amended by the Finance Act, 2020 (12 of 2020) dt. 27-3-2020]
• The Goods and Services Tax (Compensation to States) Act, 2017 (Act 15 of 2017), dt. 12-4-2017, w.e.f. 1-7-2017) [As amended by the Finance Act, 2023 (8 of 2023), dt. 31-3-2023, w.e.f. 1-4-2023, vide SO 1566(E), dt. 31-3-2023]
• The Central Goods and Services Tax Rules, 2017 with Forms [Noti. No. 3/2017-CT, dt. 19-6-2017] [As amended vide Noti. No. 02/2024-Central Tax, dt. 5-1-2024, w.e.f. 31-12-2023]
• The Integrated Goods and Services Tax Rules, 2017 with Forms [Noti. No. 4/2017-Integrated Tax, dt. 28-6-2017, w.e.f. 22-6-2017] (As amended vide Noti. No. 4/2018-Integrated Tax, dt. 31-12-2018, w.e.f. 1-1-2019)
• The Goods and Services Tax Compensation Cess Rules, 2017 [Noti. No. 2/2017-Compensation Cess, dt. 1-7-2017]
• The Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 [Noti. No. 1/2022-Compensation Cess, dt. 24-6-2022]
• The Goods and Services Tax Settlement of Funds Rules, 2017
• The Goods and Services Tax Appellate Tribunal (Appointment & Conditions of Service of President & Members) Rules, 2023, dt. 25-10-2023