3 Review(s)

This book provides a concise and authoritative compilation of the following GST Acts in a convenient pocket-sized format: (i) Central Goods & Services Tax (CGST) Act, 2017 (ii) Integrated Goods & Services Tax (IGST) Act, 2017 (iii) Union Territories Goods & Services Tax (UTGST) Act, 2017 (iv) Goods & Services Tax (Compensation to States) Act, 2017 Each Act has been amended, updated, and annotated to provide the text in a compact, easy-to-carry format, perfect for quick reference and everyday use. What sets it apart is the Annotation under each Section, which shows: (i) Relevant Rules framed under the relevant Section (ii) Reference to Relevant Forms prescribed (iii) Date of enforcement of provisions (iv) Reference to Relevant Notifications (v) Allied Laws referred to in the Section This book is helpful for professionals, legal practitioners, academicians, and businesses. The readers also get a specially curated GST Guide along with the above. The Present Publication is the 12th Edition, amended by the Finance (No. 2) Act, 2024 [enforced with effect from 27-9-2024 & 1-11-2024]. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: (i) [Bestseller Series on GST Laws] Part of Taxmann's highly respected and widely acclaimed GST series (ii) [Six-Sigma Approach] The content follows Taxmann's Six-Sigma approach, aiming for the highest standard of precision and zero error The contents of the book are as follows: (i) Specially curated Guide to GST Laws (ii) Amended, Updated & Annotated Text [along with Subject Index & Validation Provisions] of the following: (a) Central Goods & Service Tax Act, 2017 [including CGST (Removal of Difficulties) Orders & Text of provisions of Allied Acts referred to in CGST Act] (b) Integrated Goods & Service Tax Act, 2017 (c) Union Territories Goods & Service Tax Act, 2017 (d) Goods & Services (Compensation to States) Act, 2017