GST Acts with Rules & Forms – Bare Act

GST Acts with Rules & Forms [Bare Act] by Taxmann is an authoritative and comprehensive single-volume statutory reference covering India's complete Goods and Services Tax framework. The publication brings together the four principal GST Acts along with the Rules, Forms, Notifications, and allied statutory materials required for understanding and applying GST law in practice.

The 15th Edition | 2026 presents the amended and updated text of the GST legislation, incorporating changes introduced by the Finance Act 2026, the CGST (Fifth Amendment) Rules 2025, and the GST Settlement of Funds Rules 2026. It also reflects consequential legislative and procedural developments arising from the Gen-2 GST rate overhaul effective from 22-9-2025 and the special fiscal regime applicable to tobacco products from 1-2-2026.

A key strength of this publication is its integrated annotation system. Each section of the CGST, IGST, and UTGST Acts is supported by references to the relevant Rules, prescribed Forms, enforcement dates, Notifications, and allied laws, allowing readers to move efficiently from the principal statutory provision to the corresponding procedural and regulatory framework without consulting multiple sources.

The publication is preceded by a structured Guide to GST, providing an overview of the GST framework, recent legislative amendments, rate structures, and important operational principles. Designed for professional reference, compliance, litigation, academic study, and examination preparation, this volume serves as a reliable primary source for India's GST law.

This publication is intended for the following audience:

• Chartered Accountants, Company Secretaries & Cost & Management Accountants – For indirect tax practice, GST compliance, advisory, audits, and statutory interpretation
• Advocates, Tax Counsel & Litigators – For proceedings before GST authorities, GST Appellate Tribunal, High Courts, and other judicial forums
• In-house Tax, Finance & Compliance Teams – For managing GST compliance, tax planning, reporting, and regulatory obligations
• Departmental Officers – Including officers of CBIC, State GST departments, and Union Territory tax administrations
• GST Practitioners & Tax Consultants – For day-to-day advisory, compliance, assessment, and dispute resolution work
• Corporate & Business Professionals – Requiring direct access to the statutory and procedural framework governing GST transactions
• Academicians, Research Scholars & Students – Pursuing CA, CS, CMA, LLB, LLM, and taxation-focused academic or professional programmes
• Policy & Regulatory Professionals – Studying the structure, implementation, and evolution of India's indirect tax system

The Present Publication is the 15th Edition | 2026, covering the amended and updated text of the GST Acts [Act No. 12 of 2017] along with Rules & Forms, with the following noteworthy features:

• Complete GST Legislative Framework – Covers the four principal GST enactments:
  • Central Goods and Services Tax Act
  • Integrated Goods and Services Tax Act
  • Union Territory Goods and Services Tax Act
  • Goods and Services Tax (Compensation to States) Act
• Finance Act 2026 Incorporated – Updates the statutory text to reflect amendments made to the CGST, IGST, UTGST, and GST (Compensation to States) Acts, with relevant effective dates clearly indicated
• Annotations Under Every Section – Each section of the CGST, IGST, and UTGST Acts includes cross-references to:
  • Relevant Rules framed under the Act
  • Prescribed Forms
  • Date of enforcement of the provision
  • Relevant Notifications
  • Allied statutory provisions referred to in the section
• CGST (Fifth Amendment) Rules 2025 – Incorporates the CGST Rules 2017 as amended up to the CGST (Fifth Amendment) Rules 2025
• GST Settlement of Funds Rules 2026 – Includes the newly notified Rules in full
• Comprehensive Guide to GST – A structured introductory guide explaining the framework, purpose, recent amendments, rate schedules, and operational principles of GST
• Gen-2 GST Rate Overhaul Coverage – Reflects the revised GST rate structure effective from 22-9-2025, including:
  • Nil rate
  • 5% rate
  • 18% rate
  • 40% rate
  • Special rates of 0.25% and 1.5%
• Special Tobacco Fiscal Regime – Covers the special provisions applicable to tobacco products from 1-2-2026, including the Health Security and National Security Cess Act 2025
• Removal of Difficulties Orders & Validation Provisions – Reproduced alongside the principal legislation to support interpretative continuity
• Appendix of Allied Acts – Includes relevant statutory provisions referred to under the CGST Act, reducing the need to consult separate legislation for cross-referenced provisions
• Arrangement of Sections – Every principal Act opens with a detailed section-wise arrangement for quick and efficient navigation
• Separate Subject Indexes – Alphabetical subject indexes are provided separately for the CGST Act, IGST Act, UTGST Act, and GST (Compensation to States) Act
• Integrated Rules & Forms Reference – Enables users to identify the relevant procedural requirements directly from the corresponding statutory provision

The publication follows a structured four-layer format designed for efficient legal reference:

• Guide to GST – An introductory overview covering the structure of GST, recent amendments, rate schedules, and key operating principles
• Arrangement of Sections – A section-wise roadmap appearing at the beginning of each Act for quick identification of relevant provisions
• Annotated Section Text – Complete statutory text of the GST Acts with references below each section to the applicable Rules, Forms, enforcement dates, Notifications, and allied laws
• Rules & Forms – Integrated procedural material supporting practical implementation and statutory compliance
• Ancillary Statutory Material – Includes Removal of Difficulties Orders, Validation Provisions, and other supporting legislative material
• Appendix of Allied Acts – Relevant provisions from connected legislation reproduced for convenient cross-reference
• Subject Indexes – Separate alphabetical indexes enabling quick access to important concepts, provisions, and statutory topics

This integrated structure allows a reader working on a particular GST provision to identify, without extensive cross-searching, the applicable statutory Rule, prescribed Form, enforcement Notification, effective date, and allied legal provision relevant to its interpretation and implementation.