Taxmann Bare Act GST Acts (Pocket Edition) Edition October 2024

This book provides a concise and authoritative compilation of the following GST Acts in a convenient pocket-sized format:

• Central Goods & Services Tax (CGST) Act, 2017
• Integrated Goods & Services Tax (IGST) Act, 2017
• Union Territories Goods & Services Tax (UTGST) Act, 2017
• Goods & Services Tax (Compensation to States) Act, 2017

Each Act has been amended, updated, and annotated to provide the text in a compact, easy-to-carry format, perfect for quick reference and everyday use. 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

This book is helpful for professionals, legal practitioners, academicians, and businesses. The readers also get a specially curated GST Guide along with the above.

The Present Publication is the 12^th Edition, amended by the Finance (No. 2) Act, 2024 [enforced with effect from 27-9-2024 & 1-11-2024]. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:

• [Bestseller Series on GST Laws] Part of Taxmann’s highly respected and widely acclaimed GST series
• [Six-Sigma Approach] The content follows Taxmann’s Six-Sigma approach, aiming for the highest standard of precision and 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