GST Acts | Pocket Edition (14th Edition, 2026) by Taxmann is a compact, updated, and easy-to-carry reference containing the authentic and complete text of India’s Goods and Services Tax (GST) laws, as amended up to 1st March 2026. Designed for tax professionals, consultants, students, and departmental officers, this edition provides instant access to all key GST legislations in a concise and portable format, without compromising on accuracy or completeness.
This pocket edition is a condensed yet comprehensive compilation of the four core GST Acts — CGST, IGST, UTGST, and Compensation to States Act — presented in Taxmann’s signature format, with precise legislative updates, relevant cross-references, and clear typography for effortless on-the-go consultation.
⚖️ Key Features of the 14th Edition (2026)
Fully Updated Text (as on 1st March 2026):
Includes all amendments made by the Finance Act, 2025, and the latest notifications, circulars, and orders issued by the CBIC and Ministry of Finance up to February 2026.Complete Coverage of Core Acts:
The pocket edition includes:The Central Goods and Services Tax Act, 2017 (CGST)
The Integrated Goods and Services Tax Act, 2017 (IGST)
The Union Territory Goods and Services Tax Act, 2017 (UTGST)
The Goods and Services Tax (Compensation to States) Act, 2017
Compact & Handy Format:
Specially designed for quick reference and mobility, ideal for practitioners, officers, and students who require a ready reckoner during fieldwork, hearings, or study sessions.Authentic Bare Act Format:
Reproduces verbatim legislative text as published in the Official Gazette of India, ensuring authenticity and legal precision.Section-wise Presentation:
All provisions are neatly section-numbered, titled, and logically arranged, maintaining the original sequence and structure of the Acts.Highlighting Major 2025 Amendments:
Reflects latest policy and procedural reforms introduced by Finance Act, 2025, including:Simplified GST return mechanism
Input tax credit (ITC) adjustments and restrictions
Digital authentication and e-invoicing updates
GST Tribunal constitution and appellate procedure
New provisions for composite and mixed supply classification
Quick Reference Marginal Notes:
Includes short side headings and marginal notes to help users navigate easily between provisions.Readable and Lightweight Design:
Printed on high-quality thin paper with clear fonts, ensuring readability while maintaining compactness.Ideal Companion for Field Use:
Tailored for GST practitioners, departmental officers, consultants, and students, this edition fits easily into a briefcase or backpack for everyday use and quick consultations.
📚 Contents at a Glance
1️⃣ The Central Goods and Services Tax Act, 2017 (CGST)
Preliminary provisions
Levy and collection of tax
Time, value, and place of supply
Input tax credit and registration
Returns, assessments, audits, and recovery
Offences and penalties
Appeals, revisions, and advance rulings
Transitional and miscellaneous provisions
2️⃣ The Integrated Goods and Services Tax Act, 2017 (IGST)
Inter-state supply
Import/export provisions
Place of supply for goods and services
Apportionment of tax and settlement of funds
3️⃣ The Union Territory Goods and Services Tax Act, 2017 (UTGST)
Application of GST to Union Territories without legislatures
Parallel provisions to CGST with necessary modifications
4️⃣ The GST (Compensation to States) Act, 2017
Calculation and distribution of compensation
Levy of cess and fund utilization
