Taxmann GST Acts with Rules/Forms and Notifications Edition October 2024

This book contains Amended, Updated & Annotated text of the following GST Acts, Rules & Notifications:

• Central Goods & Services Tax (CGST)
  • Act
  • Rules as amended by the CGST (Second Amendment) Rules, 2024
  • CGST Notifications
  • CGST (Rate) Notifications
• Integrated Goods & Services Tax (IGST)
  • Act
  • Rules
  • IGST Notifications
  • IGST (Rate) Notifications
• Union Territories Goods & Services Tax (UTGST)
  • Act
  • 5+ Rules
• Goods & Services Tax (Compensation to States)
  • Act
  • Goods & Services Tax Compensation Cess Rules
  • Compensation Cess (Rate) Notifications
• 5+ Other Rules
• GST Forms with Action Points

What sets it apart is the Annotation under each Section, which shows:

• Relevant Rules framed under the relevant Section
• Reference to Relevant Forms prescribed (with Action Points)
• Date of enforcement of provisions
• Reference to Relevant Notifications & Circulars
• Allied Laws referred to in the Section

The Present Publication is the 16^th Edition, amended by the Finance (No. 2) Act, 2024 [enforced with effect from 27-9-2024 & 1-11-2024]. It covers Notifications (issued till 10-10-2024) and CGST (Second Amdt.) Rules, 2024 [dated 8-10-2024]. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:

• [Taxmann’s series of Bestseller Books] on GST Laws
• [Follows the Six-Sigma Approach] to achieve the benchmark of ‘zero error’

The contents of the book are as follows:

• Specially curated Guide to GST Laws
• List of Forms

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

GST Rules and Forms

• Central Goods & Service Tax Rules, 2017
• Integrated Goods & Service Tax Rules, 2017
• Goods and Services Tax Compensation Cess Rules, 2017
• Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022
• Union Territories Goods & Service Tax Rules, 2017
• Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017
• Union Territory Goods and Services Tax (Chandigarh) Rules, 2017
• Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017
• Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017
• Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017
• Goods and Services Tax Settlement of Funds Rules, 2017
• Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019
• National Anti-Profiteering Authority: Procedure and Methodology
• Tribunal Reforms Act, 2021
• Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and other Authorities
• Tribunal (Conditions of Service) Rules, 2021
• Goods and Services Tax Appellate Tribunal (Recruitment, Salary and other Terms and Conditions of Service of Group’  C’ Employees) Rules, 2024

Relevant Notifications

• CGST Notifications
• IGST Notifications
• CGST (Rate) Notifications
• IGST (Rate) Notifications
• Compensation Cess (Rate) Notifications
• Central Excise (N.T.) Notifications