GST Acts Along with Rules, 2026 | Updated as Per the Finance Act, 2026

This edition of Commercial's GST Acts Along with Rules, 2026, updated with all amendments introduced by the Finance Act, 2026 (Act No. 4 of 2026, dated 30-3-2026), serves as a comprehensive and reliable legal reference for as professionals in law, finance, taxation, and accounting. The book presents the bare text of the law, precisely as enacted, supplemented with short comments, making it ideal for examination purposes and practical legal referencing. It includes all the provisions of the Goods and Services Tax framework as they stand today, fully revised in light of the latest legislative amendments to ensure accuracy and real-world applicability.

The content spans the full scope of GST laws in India, including:

• The Central Goods and Services Tax Act, 2017 (as amended by the Finance Act, 2026)
• The Integrated Goods and Services Tax Act, 2017 (as amended by the Finance Act, 2026)
• The Union Territory Goods and Services Tax Act, 2017
• The Goods and Services Tax (Compensation to States) Act, 2017
• The Central Goods and Services Tax Rules, 2017 (as updated by latest notifications)
• The Integrated Goods and Services Tax Rules, 2017
• The Goods and Services Tax Compensation Cess Rules, 2017
• The GST Appellate Tribunal (Appointment & Conditions of Service of President & Members) Rules, 2023
• The GST Appellate Tribunal (Procedure) Rules, 2025
• The Goods and Services Tax Settlement of Funds Rules, 2026

This edition is particularly suitable for chartered accountants, tax practitioners, corporate compliance officers, legal professionals, law students and academicians.