GST ACTS WITH RULES BARE ACT BY TAXMANN PUBLICATION UPDATED APRIL 2026

GST Acts with Rules & Forms [Bare Act] by Taxmann is the authoritative, single-volume compendium of India’s Goods and Services Tax legislation, covering the four constituent GST Acts together with the Rules, Forms, and Notifications that operationalise them. The publication presents the annotated, amended text of each Act, updated with the amendments introduced by the Finance Act 2026, the CGST (Fifth Amendment) Rules 2025, and the GST Settlement of Funds Rules 2026. It also incorporates the consequential changes arising from the Gen-2 GST rate overhaul w.e.f. 22-9-2025 and the special fiscal regime for tobacco products w.e.f. 1-2-2026 (including the Health Security se National Security Cess Act 2025).

Each section of the CGST, IGST, and UTGST Acts is accompanied by cross-references to the Rules, Forms, Notifications, dates of enforcement, and allied laws, enabling the reader to move from statutory provision to procedural prescription without consulting a secondary source. The volume is preceded by a GST Guide that summarises the structure, recent amendments, rate schedules, and operating principles of the law.

The publication is intended for professionals and institutions requiring direct access to the primary text of GST law, including:

• Chartered Accountants, Company Secretaries, and Cost & Management Accountants in indirect-tax practice
• Advocates, Tax Counsel, and Litigators appearing before GST authorities, the GST Appellate Tribunal, and High Courts
• In-House Tax, Finance, and Compliance Teams of corporates, public sector undertakings,