GST Acts and Rules, 2017 with Forms (Updated upto 25-09-2025)

This edition of the GST Acts, along with Rules & Forms, provides the most comprehensive and updated compilation of Goods and Services Tax laws in India, revised up to 25-09-2025. Published as a bare act with short comments, it presents the statutory provisions in their authentic legislative form along with concise explanatory notes for clarity and practical application.

The volume incorporates:

• The Central Goods and Services Tax Act, 2017
  (Act 12 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017)
  [As amended by the Finance Act, 2025 (Act No. 7 of 2025), dt. 29-3-2025, w.e.f. 1-10-2025]
• The Central Goods and Services Tax (Extension to Jammu and Kashmir)
  Act, 2017 (Act 26 of 2017, dt. 23-8-2017, w.r.e.f. 8-7-2017)
• The Integrated Goods and Services Tax Act, 2017 [Act 13 of 2017, dt. 12-4-2017, w.e.f. 1-7-20171
  [As amended by the Finance (No. 2) Act, 2024 (15 of 2024), dt. 16-8-2024]
• The Integrated Goods and Services Tax (Extension to Jammu and Kashmir)
  Act, 2017 (Act 27 of 2017, dt. 23-8-2017, w.r.e.f. 8-7-2017)
• The Union Territory Goods and Services Tax Act, 2017
  (Act 14 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017)
  [As amended by the Finance (No. 2) Act, 2024 (15 of 2024), dt. 16-8-2024]
• The Goods and Services Tax (Compensation to States) Act, 2017 (Act 15 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017)
  As amended by the Finance (No. Act, Act, 2024(15 of 2024), dt. 16-8-2024)
• The Central Goods and Services Tax Rules, 2017 with Forms [Noti. No. 3/2017-CT, dt. 19-6-2017]
  [As amended vide Noti. No. 13/2025-Central Tax, dt. 17-09-2025, w.e.f 22-09-2025]
• The Integrated Goods and Services Tax Rules, 2017 with Forms [Noti. No. 4/2017-Integrated Tax, dt. 28-6-2017, w.e.f. 22-6-2017)
• The Goods and Services Tax Compensation Cess Rules, 2017
• [Noti. No. 2/2017-Compensation Cess, dt. 1-7-2017]
• The Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022
  Noti. No. 1/2022-Compensation Cess, dt. 24-6-2022]
• The Goods and Services Tax Settlement of Funds Rules, 2017
• The Goods and Services Tax Appellate Tribunal (Appointment & Conditions of Service of President & Members) Rules, 2023, dt. 25-10-2023
• The Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 /GSR 256(E), dt. 24-04-2025, w.e.f. 24-04-2025]