Taxmann

GST Acts [Bare Act | POCKET] by Taxmann is the compact, annotated compendium of India's four constituent Goods and Services Tax legislations, presented as a single desk and court companion. This Edition incorporates the amendments effected by the Finance Act 2026 (assented to on 30-3-2026), the Central Excise (Amendment) Act, 2025 (for tobacco-product rate restructuring w.e.f. 1-2-2026), the Health Security & National Security Cess Act, 2025, and the consequential Gen-2 GST rate realignments notified w.e.f. 22-9-2025.

Unlike a plain reprint of the bare acts, every section carries a concise, uniform annotation layer that maps the statutory text to its delegated legislation, procedural forms, effective dates, notifications, and allied laws—collapsing multi-source lookups into a single reference point. The book retains the complete legislative amendment history through a disciplined footnote apparatus, preserving pre-amendment text wherever a provision has been substituted.

The volume is designed for professionals and students who require the authentic, up-to-date statutory text of the GST Acts in a single, portable reference:

Practising Chartered Accountants, Company Secretaries, Cost Accountants, and Advocates handling GST advisory, compliance, audit, and litigation

Tax Officers and Departmental Officials of the Central Board of Indirect Taxes and Customs (CBIC) and State Commercial Tax Departments

In-House Tax, Finance, and Indirect Tax Teams of corporates and SMEs

Members of the GST Appellate Tribunal (GSTAT), Advance Ruling Authorities, and other adjudicating bodies

Students preparing for CA, CS, CMA, LLB, and other professional examinations requiring bare-act-level knowledge of GST

Faculty Members and Researchers in commercial taxation and indirect tax law

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

[Five-Layer Annotation] It is appended under each section of the three principal Acts. Under every provision of the CGST Act, IGST Act, and UTGST Act, the reader finds:

Relevant Rules – Cross-reference to every Rule framed under that section (CGST Rules, IGST Rules, UTGST Rules)

Relevant Forms – Reference to every prescribed Form (GST REG-, RFD-, GSTR-, ITC-, ARA-, PMT-, CMP-series and others)

Date of Enforcement – Effective date of the principal provision as well as each sub-section, proviso, and explanation separately

Relevant Notifications – Reference to Central Tax, Integrated Tax, Union Territory Tax, and corresponding Rate notifications operationalising the provision

Allied Laws – Cross-reference to provisions of other statutes invoked in the section (Companies Act 2013, Motor Vehicles Act 1988, Securities Contracts (Regulation) Act 1956, among others), with relevant extracts reproduced in the Appendix

[Comprehensive Guide to GST] It summarises the object, structure, and unique features of Indian GST; the Finance Act 2026 amendments and their effective-date roadmap; the special tobacco-products regime (Rule 31D RSP valuation, enhanced NCCD, HSNS Cess, export restrictions); input tax credit mechanics; registration thresholds and procedures; returns, refunds, assessment, audit, demands and recovery, appeals, and transitional provisions

[Complete Amendment History] A numbered-footnote apparatus preserving every insertion, substitution, and omission, with pre-amendment text reproduced verbatim below the page for every substituted provision

[Validation Provisions] Retained at the close of each Division for use during litigation and assessment proceedings

[Appendix of Allied Acts] Placed at the end of Division One, reproducing the text of provisions of Allied Acts referred to in the CGST Act, eliminating the need to consult multiple statute books

[Subject Index] Placed at the close of each Division for rapid statutory navigation

[Removal of Difficulties Order] The Central Goods and Services Tax (Removal of Difficulties) Order 2020 reproduced within Division One

The structure of the book is as follows:

Four-Division Architecture — The book follows Taxmann's established four-Division structure for GST bare acts, with each Division dedicated to one principal enactment (CGST Act, IGST Act, UTGST Act, and Compensation Cess Act

Uniform Internal Layout — Each Division opens with the Arrangement of Sections, proceeds to the full statutory text with inline annotations under each section, closes with the Validation Provisions, and ends with a dedicated Subject Index

Separately Paginated Guide to GST — The Guide to GST at the front is paginated so that it can be consulted independently of the statutory text

Division-Prefixed Pagination — Division number followed by page number enables precise citation and retrieval without ambiguity

Division-wise Footnote Numbering — Footnote numbering restarts within each Division to preserve the readability of the amendment trail

Preserved Legislative History — Substituted, inserted, and omitted text is marked with superscript footnote identifiers, and the pre-amendment language is reproduced verbatim in the corresponding footnotes—preserving the complete legislative history of each provision in a single volume