Taxmann

GST Acts with Rules & Forms [Bare Act] by Taxmann is the authoritative, single-volume compendium of India's Goods and Services Tax legislation, covering the four constituent GST Acts together with the Rules, Forms, and Notifications that operationalise them. The publication presents the annotated, amended text of each Act, updated with the amendments introduced by the Finance Act 2026, the CGST (Fifth Amendment) Rules 2025, and the GST Settlement of Funds Rules 2026. It also incorporates the consequential changes arising from the Gen-2 GST rate overhaul w.e.f. 22-9-2025 and the special fiscal regime for tobacco products w.e.f. 1-2-2026 (including the Health Security se National Security Cess Act 2025).

Each section of the CGST, IGST, and UTGST Acts is accompanied by cross-references to the Rules, Forms, Notifications, dates of enforcement, and allied laws, enabling the reader to move from statutory provision to procedural prescription without consulting a secondary source. The volume is preceded by a GST Guide that summarises the structure, recent amendments, rate schedules, and operating principles of the law.

The publication is intended for professionals and institutions requiring direct access to the primary text of GST law, including:

Chartered Accountants, Company Secretaries, and Cost & Management Accountants in indirect-tax practice

Advocates, Tax Counsel, and Litigators appearing before GST authorities, the GST Appellate Tribunal, and High Courts

In-House Tax, Finance, and Compliance Teams of corporates, public sector undertakings, and multinational entities

Departmental Officers of CBIC, State GST departments, and Union Territory tax administrations

Academicians, Research Scholars, and Students pursuing CA, CS, CMA, LLB, LLM, and taxation-focused postgraduate programmes

Consultants, GST Practitioners, and Policy Professionals advising on compliance, planning, and dispute resolution

The Present Publication is the 15th Edition | 2026, covering the amended and updated text of the GST Act [Act No. 12 of 2017], including Rules & Forms, as amended by the Finance Act 2026. The noteworthy features of the book are as follows:

[Finance Act 2026 Incorporated] Statutory text is updated for every amendment to the CGST, IGST, UTGST, and GST (Compensation to States) Acts enacted by the Finance Act 2026, with effective dates clearly indicated

[Annotations Under Every Section] Each section of the CGST, IGST, and UTGST Acts carries footnoted cross-references to:

The relevant Rules framed thereunder

The corresponding Forms prescribed

The date of enforcement of the provision

The relevant Notifications

The allied laws referred to in the section

[Fifth Amendment Rules Integrated] The CGST Rules 2017 are reproduced as amended up to the CGST (Fifth Amendment) Rules 2025

[Newly Notified Rules Included] The GST Settlement of Funds Rules 2026 are reproduced in full

[GST Guide] A structured introductory commentary covering the object and purpose of GST, the Gen-2 rate overhaul of 22-9-2025, the revised IGST rate structure (Nil, 5%, 18%, 40% with special rates of 0.25% and 1.5%), and the special provisions for tobacco products effective 1-2-2026

[Removal of Difficulties Orders and Validation Provisions] Reproduced alongside the principal text to preserve interpretive continuity

[Appendix of Allied Acts] Text of allied statutory provisions referred to in the CGST Act is included as an appendix, eliminating the need to consult separate enactments for cross-referenced provisions

[Subject Index for Each Division] Separate alphabetical subject indices are provided for the CGST Act, IGST Act, UTGST Act, and GST (Compensation to States) Act

[Arrangement of Sections] Every Act opens with a detailed arrangement of sections for rapid navigation

The publication follows a four-layer structural hierarchy that allows the reader to locate any provision with minimum navigation:

Guide to GST — Summary commentary on structure, rate schedules, recent amendments, and operating principles, serving as a reference overview before the statutory text

Arrangement of Sections — Appears at the head of each Act as a section-wise roadmap with page references

Annotated Section Text — The full statutory text of each Act, with annotations below each section referencing the corresponding Rules, Forms, effective dates, Notifications, and allied statutory provisions

Ancillary Apparatus — Removal of Difficulties Orders, Validation Provisions, Appendix of Allied Acts, and a Subject Index accompany each Division

This architecture ensures that a user working on a section of the CGST Act can, without leaving the page, identify the applicable Rule, the prescribed Form, the Notification by which the section was brought into force, and any allied statutory provision that bears on its interpretation