Taxmann's GST Manual contains a Compilation of Amended, Updated & Annotated text of the following GST Act(s)& Rules along with Notifications, Circulars & Clarifications [as amended by the Finance Act, 2021]:


• Central Goods & Services Tax Act & Rules


• Integrated Goods & Services Tax Act & Rules


• Union Territories Goods & Services Tax Act & Rules


• GST (Compensation to States) Act & & Goods & Services Tax Compensation Cess Rules


• GST Settlement of Funds Rules, 2017


What sets it apart is the presentation of the GST Act(s), along with Relevant Rules, Forms, Circulars, Notifications, Dates of Enforcements, and Allied Laws referred to in the Section. In other words, the Annotation under each Section shows:


• Relevant Rules & Forms (with Action Points)


• Relevant Notifications


• List of Circulars & Clarifications


• Date of enforcement of provisions


• Allied Laws referred to in the Section


Along with the above, the readers also get a specially curated & comprehensive Guide to GST Laws and Section-wise digest of Landmark Rulings under the GST Law


The Present Publication is the 16th Edition, authored by Taxmann's Editorial Board, updated till Notifications issued on 14-6-2021 & amended by Finance Act 2021, with the following noteworthy features:


• [Taxmann's series of Bestseller Books] on GST Laws


• [Follows the six-sigma approach] to achieve the benchmark of 'zero error.'


• Compliance Calendar for April-June 2021


• Section – Rules and Forms Referencer


• List of Forms


This book is published in two volumes, and the contents of the book are as follows:


• Specially curated & comprehensive Guide to GST Laws


• Amended, Updated & Annotated Text [along-with Relevant Notifications (enforcing provisions of the GST Laws and amendments thereto), and Subject Index] of the following:


o Central Goods & Service Tax Act, 2017 [including CGST (Removal of Difficulties) Orders & Text of Allied Acts]


o Integrated Goods & Service Tax Act, 2017


o Union Territories Goods & Service Tax Act, 2017 [including UTGST (Removal of Difficulties) Orders]


o Goods & Services (Compensation to States) Act, 2017


• GST Rules and Forms


o Central Goods & Service Tax Rules, 2017


o Integrated Goods & Service Tax Rules, 2017


o Goods and Services Tax Compensation Cess Rules, 2017


o Union Territories Goods & Service Tax Rules, 2017


§ Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017


§ Union Territory Goods and Services Tax (Chandigarh) Rules, 2017


§ Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017


§ Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017


§ Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017


o Goods and Services Tax Settlement of Funds Rules, 2017


o Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019


o National Anti-Profiteering Authority: Procedure and Methodology


o Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and other Authorities


o Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Condition of Service of Members) Rules, 2020


• Notifications issued under CGST Act/IGST Act/UTGST Act


o CGST Notifications


o Service Tax Notifications


o IGST Notifications


o UTGST Notifications


o Compensation Cess Notifications


o CGST (Rate) Notifications


o IGST (Rate) Notifications


o Compensation Cess (Rate) Notifications


• Case Laws Digest


o Section Key to Landmark Rulings of Supreme Court/High Courts/AAAR/AAR/NAA


o Alphabetical Key to Landmark Rulings of Supreme Court/High Court/AAAR/AAR/NAA


• Annotated Text of CBIC's FAQs


• Circulars & Clarifications


• Constitutional Provisions


o Constitutional (One Hundred and First Amendment) Act, 2016


o Relevant Provisions of Constitution of India


o Date of Enforcement of Provisions of Constitution (One Hundred and First Amendment) Act, 2016


• Also Available:


o Taxmann's GST Tariff with GST Rate Reckoner (Set of 2 Volumes)


o Taxmann's GST Case Laws Digest (A Section-wise Case Book of 1900+ Judgements)


o Taxmann's GST How to Meet Your Obligations (A Comprehensive Commentary on GST Law) | Set of 2 Volumes