Description

📘 About the Book

Commercial’s GST Bare Act 2026 is a trusted and authoritative reference covering the complete framework of the Goods and Services Tax (GST) laws in India, updated with the latest statutory amendments, rules, and notifications.

This edition incorporates changes made through the Finance Act, 2025 and includes short comments for better understanding of complex GST provisions. It serves as an essential legal and practical guide for professionals, students, and businesses dealing with GST compliance and litigation.

📚 Contents Covered

✔ The Central Goods and Services Tax Act, 2017
✔ The Integrated Goods and Services Tax Act, 2017
✔ The Union Territory Goods and Services Tax Act, 2017
✔ The GST (Compensation to States) Act, 2017
✔ The Goods and Services Tax Rules, 2017
✔ GST Appellate Tribunal (Procedure) Rules, 2025
✔ Latest Finance Act Amendments up to 2025
✔ Important Notifications, Circulars & Clarifications
✔ Short Comments for Easy Interpretation

🎯 Who Should Use This Book?

• Advocates & Tax Lawyers

• Chartered Accountants (CA)

• Company Secretaries (CS)

• GST Practitioners & Consultants

• Law Students & Commerce Students

• Business Owners & Compliance Teams