TAXMANN GST BARE ACT- GST ACTS WITH RULES & FORMS -Updated by Finance Act 2025

GST Acts with Rules & Forms [Bare Act] by Taxmann provides a complete and up-to-date compilation of India’s Goods and Services Tax (GST) laws. Fully amended by the Finance Act 2025, this authoritative reference work presents the Central, Integrated, and Union Territory GST Acts, along with the GST (Compensation to States) Act, clearly and annotated. Each section is linked to the relevant rules, forms, notifications, allied laws, and date of enforcement. This comprehensive treatment ensures that readers have easy access to all current legal provisions governing GST.

This book is intended for the following audience:

• Legal Practitioners & Law Students – Those requiring precise statutory language, historical notes on amendments, references to relevant notifications, and important cross-references to Rules and Forms
• Tax Professionals & GST Practitioners – Chartered Accountants, tax consultants, and financial advisors looking for a dependable reference on the latest GST legislative changes
• Business Owners & Compliance Teams – Organisations and enterprises ensuring GST compliance in day-to-day operations needing a handy guide to the Acts, Rules, and prescribed procedures
• Government Officials & Policy Administrators – Officers engaged in implementing GST frameworks, monitoring compliance, or issuing notifications, seeking a quick reference of legal mandates
• Academics & Researchers – Scholars analysing the economic and legal impact of GST laws, as well as their evolution in India’s indirect tax structure
• General Readers & Taxpayers – Individuals who wish to understand their obligations and rights under the GST regime, gain clarity on procedural aspects, or verify legislative provisions

The Present Publication is the 13^th Edition | 2025, covering the amended and updated text of the GST Act [Act No. 12 of 2017] as amended by the Finance Act 2025 with Rules & Forms. The noteworthy features of the book are as follows:

• [Complete | Annotated GST Acts]
  • Central Goods and Services Tax Act 2017
  • Integrated Goods and Services Tax Act 2017
  • Union Territory Goods and Services Tax Act 2017
  • Goods and Services Tax (Compensation to States) Act 2017
  • Each section includes cross-references to relevant Rules, Forms, date of enforcement, notifications, and allied laws
• [Updated Amendments]
  • Incorporates all changes introduced by the Finance Act 2025 and other recent amendments
  • Reflects newly notified rules, circulars, and clarifications up to the latest date of publication
• [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period
• [Annotations]
  • Thorough annotations explaining legislative intent
  • Highlights crucial definitions and compliance obligations under each provision, with references to relevant forms and validations
• [Consolidated GST Rules & Regulations]
  • Central Goods and Services Tax Rules 2017 (as amended by CGST (Second Amendment) Rules 2025)
  • Integrated Goods and Services Tax Rules 2017
  • Goods and Services Tax Compensation Cess Rules 2017
  • Union Territory GST Rules 2017 (covering specific UT variations)
  • Goods and Services Tax Settlement of Funds Rules 2017
  • Additional rules related to the GST Appellate Tribunal, National Anti-Profiteering Authority, etc.
• [Inclusive Coverage of Forms & Procedures]
  • Detailed references to all relevant GST Forms, enabling readers to map sections of the Act to their corresponding forms
  • Important clarifications on return filing, refund applications, enrollment, settlement of funds, etc.
• [User-friendly Format]
  • Arrangement of Sections at the beginning of each Act/Division
  • Helpful subject indexes and page guides
  • Bold headings and structured commentary for quick navigation
• [Comprehensive GST Guide] At the start, a succinct overview of GST, clarifying key terms and essential compliance aspects
• [Focus on Implementation] Emphasises the practical application of GST, addressing procedures for forms filing, returns, and auditing
• [Ideal for Day-to-day Reference] The bare-act format blended with annotations ensures it’s handy for court references, client consultations, and academic discussions

The coverage of the book is as follows:

• Central Goods and Services Tax Act 2017
  • Arrangement of Sections
  • Text of the CGST Act with notes & references
  • Removal of Difficulties Orders
  • Validation provisions, subject index, and relevant appendices
• Integrated Goods and Services Tax Act 2017
  • Arrangement of Sections
  • Text with clarifications and cross-references
  • Validation provisions and subject index
• Union Territory Goods and Services Tax Act 2017
  • Arrangement of Sections
  • Annotated text highlighting UT-specific considerations
  • Validation provisions and subject index
• Goods and Services Tax (Compensation to States) Act 2017
  • Arrangement of Sections
  • Complete text with necessary commentaries
  • Subject index for easy navigation
• GST Rules & Forms
  • Central GST Rules (amended up to 2025)
  • Integrated GST Rules
  • Compensation Cess Rules
  • UTGST Rules (including Andaman & Nicobar Islands, Chandigarh, Dadra & Nagar Haveli, Daman & Diu, Lakshadweep, Ladakh)
  • GST Settlement of Funds Rules
  • GST Appellate Tribunal Rules & Tribunal Reforms Act 2021
  • National Anti-Profiteering Authority procedures
  • Detailed references to forms and schedules

The structure of the book is as follows:

• Main Text (Act-wise Divisions)
  • Each Act is presented with an Arrangement of Sections, followed by its complete text
  • Section notes appear after relevant sections, shedding light on legislative intent and compliance requirements
• Rules & Regulations
  • Collected under a separate division for a clear and direct reference to subordinate legislation
  • Each set of rules contains headings, relevant forms, and schedules
• Annotations & References
  • Cross-references to allied laws, notifications, and forms to ensure readers can trace compliance requirements swiftly
  • Date of enforcement details and footnotes for pre-amendment provisions, illustrating the evolution of each section
• Schedules & Appendices
  • Contains forms for various processes (registration, returns, refunds, etc.)
  • Additional disclaimers, definitions, or official guidelines for specialised procedures (e.g., e-invoicing, anti-profiteering)
• Subject Index & Page Guides
  • A well-organised subject index assists readers in navigating specific topics, sections, or rules
  • Page guides highlight crucial references, such as validation provisions and transitional rules