Taxmann S Gst Acts With Rules Forms Notifications Covering Amended Updated Annotated Text Of Cgst Igst Ugst Acts With Gst Rules Gst Forms Gst Notifications Finance Act 2023

Handbook on GST Audit by tax authorities

About the Book This book has been written with the twin goals of making the tax-payers aware about the compliances required for smooth conduct of GST audit of their business operations as well as to educate the tax auditors so as to enable them to conduct the audit in a fair, transparent and impartial way to ensure compliance of GST law as well as to prevent and plug in the leakage of revenue well in time. The book discusses the practical aspects which an auditor should concentrate on while doing GST audit and where the taxpayers need to be more careful and vigilant. The audit process has been explained from inception i.e. selection of taxpayer and intimation of conducting GST audit right upto the conclusion of the same. The knowledge of accounts is pre-requisite for the departmental officers who otherwise have diverse academic backgrounds. A separate chapter on accounting has been written not only to acquaint them with the elementary accounting process but also to provide further authentic resources to those interested in enhancing their accounting skills. The auditors must perform their duties with utmost sincerity, integrity and diligence; therefore, guidelines about overall conduct of the auditors have been included following which they will manifest the best professional ethics. Key Features Analysis of GST Audit Process, Annual Returns (Form GSTR-9), Reconciliation Statement (GSTR-9C), Assessments under GST. Includes GSTAM-2019 issued by CBIC with specific reference to checks to be undertaken during GST Audit. Comprehensive guidance for conducting different types of audits under GST Act. Includes practical tables giving Step-by-Step approach with Internal control questionnaires. Detailed discussions on Key Reconciliation Statements including ITC, outward supplies etc. Dedicated chapter on analysis of GST returns, giving itemized compliance requirement by the taxpayers as well as points for checks by the departmental auditors. Explains key auditing and accounting terms relevant to GST.

Taxmann's GST Acts with Rules/Forms & Notifications [Bare Act | Finance Act 2025] – Comprehensive | Up-to-date | Annotated Reference—Covering CGST | IGST | UTGST | Compensation Acts

GST Acts with Rules/Forms & Notifications [Bare Act] by Taxmann is a comprehensive reference work that provides the fully updated and annotated text of India's Goods and Services Tax (GST) legislation. This Edition incorporates all amendments brought in by the Finance Act 2025. The book includes the Central GST Act, Integrated GST Act, Union Territory GST Act, and GST (Compensation to States) Act, along with accompanying Rules, Notifications, and Forms—all presented with insightful annotations and cross-references. This book is intended for the following audience: • Tax Practitioners and Legal Professionals – Ideal for lawyers, chartered accountants, and tax consultants who require quick and authoritative access to GST statutes and their interpretations • Businesses and Finance Teams – A valuable resource for corporate finance departments and tax teams to remain compliant with the latest GST rules and regulations • Academics and Students – A dependable tool for professors, researchers, and students specialising in taxation law, helping them understand both statutory provisions and their practical applications The Present Publication is the 17th Edition | 2025, covering the amended and updated text of the GST Act [Act No. 12 of 2017] as amended by the Finance Act 2025 with Rules, Forms & Notifications. The noteworthy features of the book are as follows: • [Comprehensive Annotation] Each section of the Acts is annotated with details on relevant Rules, prescribed Forms, date of enforcement, and references to Notifications & Allied Laws • [Updated Content] Incorporates changes from the CGST (Second Amendment) Rules 2025 and other latest legislative updates • [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 • [Relevant Notifications] Presents a curated compilation of notifications covering CGST, IGST, Compensation Cess, and more—streamlining your research for day-to-day practice • [Rules & Forms] Includes the Central Goods and Services Tax Rules, Integrated Goods and Services Tax Rules, Union Territory GST Rules, Compensation Cess Rules, GST Settlement of Funds Rules, and details on newly introduced or updated forms • [Logical Structuring] Divided into clear Divisions for easy navigation—Acts, Rules, Notifications, and a GST Guide • [Action Points and Practical Insights] Offers action points within GST Forms to guide compliance and procedural steps • [Allied Acts] Numerous cross-references to Allied Acts help professionals understand the interlinkages of GST with other statutory frameworks The coverage of the book is as follows: • Central Goods and Services Tax Act 2017 o Arrangement of sections, annotated text, removal of difficulties orders, validation provisions, and detailed subject index • Integrated Goods and Services Tax Act 2017 o Arrangement of sections, annotated text, validation provisions, and comprehensive index • Union Territory Goods and Services Tax Act 2017 o Text of the Act, arrangement of sections, validation provisions, and subject index, with a focus on UT-specific rules • Goods and Services Tax (Compensation to States) Act 2017 o Complete text, arrangement of sections, compensation-related provisions, and subject index • Relevant Notifications o Includes notifications for CGST, IGST, CGST (Rate), IGST (Rate), Compensation Cess (Rate), etc. • GST Rules & Forms o Covers CGST Rules (with 2025 amendments), IGST Rules, Compensation Cess Rules, UTGST Rules, GST Settlement of Funds Rules, and Appellate Tribunal-related rules o Contains newly introduced rules such as Goods and Services Tax Appellate Tribunal rules, National Anti-Profiteering Authority procedures, and Union Territory GST (Ladakh) Rules o Features notifications relevant to excise duties that interlink with GST provisions The structure of the book is as follows: • Guide to GST – An introductory section that provides an overview and context for understanding the GST framework. • Divisions for Each Act o Division One – CGST Act 2017 o Division Two – IGST Act 2017 o Division Three – UTGST Act 2017 o Division Four – GST (Compensation to States) Act 2017 o Division Five – Relevant Notifications (CGST, IGST, Cess, Rates, etc.) o Division Six – GST Rules and Forms (covering CGST Rules, IGST Rules, UTGST Rules, Compensation Cess Rules, Settlement of Funds Rules, Tribunal Rules, etc.) • Each Division contains Arrangement of Sections, Annotated Text, Validation Provisions, and a Subject Index to facilitate quick referencing

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