Description
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 16th 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