Description
Taxmann GST Acts – Bare Act, POCKET edition 2025 by Taxmann's Editorial Board
GST Acts [Bare Act | POCKET] by Taxmann is a compact yet comprehensive reference book for India's Goods & Services Tax (GST). It delivers annotated texts of the key GST legislations—CGST, IGST, UTGST, and the Compensation to States Act—meticulously updated to include all amendments introduced by the Finance Act 2025. Despite its pocket-sized format, the book provides thorough coverage, complete with validation provisions, notifications, and a subject index, making it the perfect companion for readers who need to consult GST law on the go.
This book is intended for the following audience:
Tax Professionals & GST Practitioners – Ideal for quick referencing during client meetings, audits, or compliances
Corporate Executives & Finance Teams – Ensures easy, at-a-glance verification of GST provisions for everyday transactions
Legal Professionals & Consultants – Handy in courtrooms and offices for immediate cross-checking of statutory clauses
Government Officials – Facilitates swift referencing during field visits or at departmental hearings
Academicians & Students – Excellent classroom companion or revision tool without the bulk of a large volume
The Present Publication is the 13th Edition | 2025, amended by the Finance Act 2025, covering text of the GST Act [Act No. 12 of 2017], with the following noteworthy features:
[Pocket-sized Portability] Easy access for immediate consultation anywhere
[Comprehensive & Annotated] Includes updated texts of CGST, IGST, UTGST, and GST Compensation Acts, along with rules, forms, and notifications
[Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period
[User-friendly Layout] Clear fonts, well-structured headings, and instant cross-referencing tools for hassle-free navigation
[Subject Index & Validation Provisions] Quickly pinpoint relevant sections and understand how specific provisions apply or are validated
[Six Sigma Quality Assurance] Follows rigorous editorial processes to minimise errors, ensuring reliable and accurate content
[Authoritative Content] Backed by Taxmann's decades-long expertise in tax publications and editorial excellence
The coverage of the book is as follows:
Central Goods and Services Tax Act (CGST) 2017
Arrangement of Sections
Full text of the CGST Act
Removal of Difficulties Orders
Allied Acts relevant to specific CGST provisions
Validation Provisions & Subject Index
Integrated Goods and Services Tax Act (IGST) 2017
Arrangement of Sections
Full text of the IGST Act
Validation Provisions & Subject Index
Union Territory Goods and Services Tax Act (UTGST) 2017
Arrangement of Sections
Full text of the UTGST Act
Validation Provisions & Subject Index
Goods and Services Tax (Compensation to States) Act 2017
Arrangement of Sections
Full text of the Compensation Cess Act
Subject Index
GST Guide – A Practical, Topic-wise Short Commentary
GST's purpose, object, key milestones
IGST framework and unique concepts
Inter-state vs. intra-state supplies
Registration, returns, and payment of tax
Reverse charge mechanism
Classification, valuation, and invoicing rules
Exemptions, input tax credit, refund procedures
E-way bills and compliance steps
Impact of 2025 amendments
The structure of the book is as follows:
Division-based Segregation – Each statute is presented in its division, clearly labelling sections and subsections
Section-wise Annotations – Key rules, notifications, and forms appear below each section for direct context
Practical Research Tools – Detailed contents and a subject index facilitate quick cross-referencing