GST Acts along with Rules | Commercial's | 2026 Edition

GST — Bare Act with Short Comments

Updated upto 25-09-2025

Incorporating:

• The Central Goods and Services Tax Act, 2017 (Act 12 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017) [As amended by the Finance Act, 2025 (Act No. 7 of 2025), dt. 29-3-2025, w.e.f. 1-10-2025]
• The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (Act 26 of 2017, dt. 23-8-2017, w.e.f. 8-7-2017)
• The Integrated Goods and Services Tax Act, 2017 (Act 13 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017) [As amended by the Finance (No. 2) Act, 2024 (15 of 2024), dt. 16-8-2024]
• The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (Act 27 of 2017, dt. 23-8-2017, w.e.f. 8-7-2017)
• The Union Territory Goods and Services Tax Act, 2017 (Act 14 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017) [As amended by the Finance (No. 2) Act, 2024 (15 of 2024), dt. 16-8-2024]
• The Goods and Services Tax (Compensation to States) Act, 2017 (Act 15 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017) [As amended by the Finance (No. 2) Act, 2024 (15 of 2024), dt. 16-8-2024]
• The Central Goods and Services Tax Rules, 2017 [Noti. No. 3/2017-CT, dt. 19-6-2017] [As amended vide Noti. No. 13/2025-Central Tax, dt. 17-09-2025, w.e.f. 22-09-2025]
• The Integrated Goods and Services Tax Rules, 2017 [Noti. No. 4/2017-Integrated Tax, dt. 28-6-2017, w.e.f. 22-6-2017]
• The Goods and Services Tax Compensation Cess Rules, 2017 [Noti. No. 2/2017-Compensation Cess, dt. 1-7-2017]
• The Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 [Noti. No. 1/2022-Compensation Cess, dt. 24-6-2022]
• The Goods and Services Tax Settlement of Funds Rules, 2017
• The Goods and Services Tax Appellate Tribunal (Appointment & Conditions of Service of President & Members) Rules, 2023, dt. 25-10-2023
• The Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 [GSR 256(E), dt. 24-04-2025, w.e.f. 24-04-2025]

Publisher: Commercial Law Publishers (India) Pvt. Ltd.

Edition: 2026

Language: English

Cover Type: Paperback