GST Manual (Acts & Rules) (Without Forms)

GST Manual (Acts & Rules) without Forms (available at GST portal for e-filing) (With amendment made by Finance Bill, 2025)

Covering:

• Central Goods and Services Tax Act, 2017
• Integrated Goods and Services Tax Act, 2017
• Union Territory Goods and Services Tax Act, 2017
• Goods and Services Tax (Compensation to States) Act, 2017
• CGST (Extension to Jammu & Kashmir) Act, 2017
• IGST (Extension to Jammu & Kashmir) Act, 2017
• Central Goods & Services Tax Rules. 2017
• Integrated Goods & Services Tax Rules, 2017
• Goods & Services Tax Compensation Cess Rules, 2017
• GST Appellate Tribunal (Appointment & Conditions of Service of President & Members) Rules, 2023
• Settlement of Funds Rules, 2017
• Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022

Chapter 1      Central Goods and Services Tax Act, 2017
Chapter 2      Integrated Goods and Services Tax Act, 2017
Chapter 3      Union Territory Goods and Services Tax Act, 2017
Chapter 4      Goods and Services Tax (Compensation to States) Act, 2017
Chapter 5      Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
Chapter 6      Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
Chapter 7      Central Goods and Services Tax Rules, 2017
Chapter 8      Integrated Goods and Services Tax Rules, 2017
Chapter 9      Goods and Services Tax Compensation Cess Rules, 2017
Chapter 10    Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023
Chapter 11    Goods and Services Tax Settlement of Funds Rules, 2017
Chapter 12    Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022