Author: Taxmann

Publisher: Taxmann Publications Private Limited

Published: 2024-10-29

Total Pages: 15

ISBN-13: 9364552660

This book contains Amended, Updated & Annotated text of the following GST Acts & Rules: • Central Goods & Services Tax (CGST) o Act o Rules (as amended by the CGST (Second Amendment) Rules, 2024) • Integrated Goods & Services Tax (IGST) o Act o Rules • Union Territories Goods & Services Tax (UTGST) o Act • Goods & Services Tax (Compensation to States) o Act o Goods & Services Tax Compensation Cess Rules • 10+ Other Rules & Forms What sets it apart is the Annotation under each Section, which shows: • Relevant Rules framed under the relevant Section • Reference to Relevant Forms prescribed • Date of enforcement of provisions • Reference to Relevant Notifications • Allied Laws referred to in the Section 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] and covering CGST (Second Amdt.) Rules, 2024 [dated 8-10-2024]. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: • [Taxmann's series of Bestseller Books] on GST Laws • [Follows the Six-Sigma Approach] to achieve the benchmark of 'zero error' The contents of the book are as follows: • Specially Curated Guide to GST Laws • Amended, Updated & Annotated Text [along with Subject Index & Validation Provisions] of the following: o Central Goods & Service Tax Act, 2017 [including CGST (Removal of Difficulties) Orders & Text of provisions of Allied Acts referred to in CGST Act] o Integrated Goods & Service Tax Act, 2017 o Union Territories Goods & Service Tax Act, 2017 o Goods & Services (Compensation to States) Act, 2017 • GST Rules o Central Goods & Service Tax Rules, 2017 o Integrated Goods & Service Tax Rules, 2017 o Goods and Services Tax Compensation Cess Rules, 2017 o Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 o Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 o Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 o Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 o Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 o Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 o Goods and Services Tax Settlement of Funds Rules, 2017 o Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023 o National Anti-Profiteering Authority – Procedure and Methodology o Tribunals Reforms Act, 2021 o Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and other Authorities u Tribunal (Conditions of Service) Rules, 2021 o Goods and Services Tax Appellate Tribunal (Recruitment, Salary and other Terms and Conditions of Service of Group' C' Employees) Rules, 2024