GST Act

This 2025 GST — Finance-Act Edition Bare Act (single-volume) reproduces—word-for-word and without commentary—the five principal Goods-and-Services-Tax enactments as consolidated up to the Finance Act 2025 (Act 7 of 2025). Short margin notes flag the latest clause numbers, rate-rationalisation amendments and the 2024–25 notification series.

Included statutes

Central Goods & Services Tax Act, 2017 (with Finance-Act 2025 insertions).

CGST (Extension to Jammu & Kashmir) Act, 2017.

Integrated Goods & Services Tax Act, 2017 (IGST) and its J&K Extension Act.

Union Territory Goods & Services Tax Act, 2017 (UTGST).

Goods & Services Tax (Compensation to States) Act, 2017—updated cess-period extension to 31-03-2026.

Core statutory coverage

• Levy & collection, composite/mixed supply and place-of-supply rules.

• Registration, cancellation and Aadhaar-based verification.

• Input-tax credit restrictions, 180-day reversal and GSTR-2B linkage.

• Tax invoices, e-invoice thresholds and dynamic QR codes.

• Assessment, scrutiny, audit, inspection, search & seizure powers.

• Appeals—first appeal, revisional authority and GST Appellate Tribunal framework.

• Offences, penalties, arrests, compounding and confiscation.

This edition is particularly suited for

• GST practitioners needing a concise desk reference of the five Acts only.

• In-house finance & ERP teams tracking Finance-Act section renumbering.

• AIBE, CA-Inter/Final, CS-Executive and LL.B. students.

• Judges, quasi-judicial officers & departmental exam candidates requiring an authoritative, unannotated text.