GST Acts and Rules, 2017 with Forms

Commercial’s GST Acts, 2027 Edition, edited by Abhishek Rastogi, is a comprehensive legal reference containing the principal Central and State-related Goods and Services Tax legislations, rules, forms, notifications, and regulatory provisions governing the GST framework in India. Updated up to 1 November 2026, this edition incorporates the latest legislative amendments introduced through the Finance Act, 2026, along with important notifications and changes applicable to the GST regime. Published by Commercial Law Publishers (India) Pvt. Ltd., this bare act with short comments is designed to provide students, tax professionals, chartered accountants, advocates, and businesses with an updated and consolidated reference for understanding and applying GST laws.

The book covers the following important legislations and rules:

GST Acts:
• The Central Goods and Services Tax Act, 2017
• The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
• The Integrated Goods and Services Tax Act, 2017
• The Union Territory Goods and Services Tax Act, 2017
• The Goods and Services Tax (Compensation to States) Act, 2017

GST Rules and Regulations:
• The Central Goods and Services Tax Rules, 2017
• The Integrated Goods and Services Tax Rules, 2017
• The Goods and Services Tax (Compensation to States) Rules, 2017
• The Goods and Services Tax Compensation Cess Rules, 2017
• The Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022
• The Goods and Services Tax Settlement of Funds Rules, 2026

GST Appellate Tribunal Rules:
• The Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023
• The Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025

This edition is particularly valuable for its inclusion of:
• Latest amendments under the Finance Act, 2026
• Updates to the Central GST and Integrated GST Acts
• Relevant notifications and legislative changes
• GST rules, procedures, and prescribed forms
• Provisions relating to GST compensation cess
• Appellate tribunal procedures and service regulations
• GST settlement of funds provisions
• Short comments accompanying the bare statutory provisions

The book is particularly suitable for:
• Chartered Accountants and tax consultants handling GST compliance, returns, assessments, and advisory services
• Advocates and legal practitioners dealing with GST litigation, appeals, and taxation matters
• CA, CS, CMA, and law students preparing for professional and competitive examinations
• Business owners, finance managers, and corporate compliance professionals requiring an updated GST reference
• Taxation officers and academicians involved in GST administration, research, and teaching
• GST practitioners seeking a consolidated collection of important Acts, Rules, Forms, and procedural provisions

Whether used for professional practice, examination preparation, GST compliance, taxation research, or legal reference, this 2027 edition provides an updated and comprehensive collection of important GST legislations and rules, incorporating amendments up to 1 November 2026, making it a valuable resource for navigating India's evolving Goods and Services Tax framework.