GST Acts alongwith Rules

GST Acts alongwith Rules is a practical, statute-first reference that compiles the Central, Integrated and relevant State GST Acts with all allied Rules in one place, accompanied by clear annotations and compliance-focused tools. Each section reproduces the operative statutory provisions followed immediately by the corresponding Rules, with cross-references that make it easy to see how legislation and delegated rules interact. Concise commentary explains key concepts — registration, invoice/e-invoice rules, input tax credit mechanics, reverse charge, composition scheme, returns & refunds, assessment and adjudication procedures — and highlights typical areas of compliance risk. The book includes flowcharts that map routine processes (e.g., GST registration, ITC reconciliation, return filing), model forms and notices, a checklist for quarterly and annual compliance, and short case pointers to recent decisions shaping interpretation. Carefully curated indexing and a keyword-driven table of contents allow rapid retrieval by section, rule or topic. Whether used on the desk of a practicing indirect-tax lawyer, by an in-house tax team during month-end reconciliation, or as a revision aid for students, this compendium turns statute and rules into practical guidance for day-to-day GST operations.