GST Acts and Rules, 2017 with Forms (e-book)

GST Acts Along with Rules, 2017

This 2025 GST – Finance-Act Edition (cut-off 1-4-2025) Bare Act prints the entire indirect-tax regime exactly as in force after the Finance Act 2025—no commentary, only pinpoint “short comments” to flag major amendments.

Included statutes & rules

Central Goods & Services Tax Act, 2017 (amended up to Finance Act 2025, Act 7 of 2025).

CGST (Extension to J-&-K) Act, 2017, and the Integrated, Union-Territory & Compensation to States GST Acts, 2017—each with all 2018--2025 tweaks.

GST (Compensation to States) Cess Rules, 2017 & April 2025 cess-levy clarifications.

Central Goods & Services Tax Rules, 2017—fully consolidated with 60th Amendment Rules, 2024 and 2025 notifications (e-invoice threshold ₹ 5 crore; biometric registration).

Anti-Profiteering Rules, GSTR-3B time-limit Rules, GST Appellate Tribunal (Appointment & Conditions) Rules, 2023, and GST Settlement of Funds Rules, 2017.

Latest rate-notifications & exemption schedules (Finance-Act realignment).

Core statutory coverage

• Scope of supply – deemed supplies, B2B/B2C place-of-supply, cross-charge.

• Registration & returns – Aadhaar biometric, deemed-approved, QRMP.

• Input-tax credit – Section 16(4) time-bar, 180-day reversal, blocked credit list.

• Assessment & audit – self-assessment, best-judgement, special audit.

• Enforcement – inspection, arrest powers, compounding fee slabs.

• Appeals & GSTAT – new regional benches, pre-deposit ceilings.

This edition is particularly suited for

• Indirect-tax advocates, CA/CS professionals & SAP/ERP GST configurators.

• Departmental officers appearing for NACIN & GST-G training.

• Corporate tax teams managing e-invoicing and reverse-charge compliance.

• AIBE / LL.B. students requiring unannotated statutory text for exams.