Taxmann’s GST Act(s) with Rules/Forms & Notifications contains Amended, Updated & Annotated text of the following GST Act(s), Rules, Forms & Notifications [as amended by the Finance Act 2021].
- Central Goods & Services Tax Act & Rules
- Integrated Goods & Services Tax Act & Rules
- Union Territories Goods & Services Tax Act & Rules
- GST (Compensation to States) Act & Goods & Services Tax Compensation Cess Rules
- Goods and Services Tax Settlement of Funds Rules
What sets it apart is the presentation of the GST Acts, along with Relevant Rules, Forms, Notifications, etc. In other words, the Annotation under each Section shows:
- Relevant Rules framed under the relevant Section
- Reference to Relevant Forms prescribed (with Action Points)
- Reference to Relevant Notifications & Circulars
- Date of enforcement of provisions
- Allied Laws referred to in the Section
Along with the above, the readers also get a specially curated Guide to GST.
The Present Publication is the 9th Edition, authored by Taxmann’s Editorial Board, updated till Notifications issued on 14-6-2021 & amended by Finance Act 2021, 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.’
- Compliance Calendar for April-June 2021
The contents of the book are as follows:
- Specially curated Guide to GST Laws
- Amended, Updated & Annotated Text [along-with Subject Index] 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 of Forms
- Central Goods & Service Tax Rules, 2017
- Integrated Goods & Service Tax Rules, 2017
- Goods and Services Tax Compensation Cess Rules, 2017
- 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
- Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and other Authorities
- Relevant Notifications
- CGST Notifications
- IGST Notifications
- CGST (Rate) Notifications
- IGST (Rate) Notifications
- Compensation Cess (Rate) Notifications