Top Stories ICAI Releases 10th Edition of GST Acts and Rules – Bare Law with New Amendments [Read Bare Law] ICAI released the 10th Edition of GST Acts and Rules – Bare Law, incorporating all amendments up to April 11, 2025, for comprehensive legal reference By Kavi Priya – On May 1, 2025 2:04 pm – 2 mins read The Institute of Chartered Accountants of India (ICAI), through its GST & Indirect Taxes Committee, has released the 10th Edition of the GST Act(s) and Rule(s) – Bare Law.
This authoritative text includes all statutory amendments made up to April 11, 2025, including updates from the Finance Act, 2025. Widely used by tax professionals, students, and government officers, the revised publication aims to provide an accurate and consolidated legal reference for the GST regime in India. Key Features of the 10th Edition The publication spans over 400 pages, meticulously compiling the bare text of the Central GST law and its allied statutes and rules. This edition stands out for its comprehensiveness, clarity, and strict adherence to legislative updates. Step by Step Handbook for Filing GST Appeals Click here
What the Bare Law Covers The document is systematically organized into the following major components: 1. Central Goods and Services Tax Act, 2017 (CGST Act) Covers Sections 1 to 174 and 21 Chapters in total, including: Levy and collection of tax Registration, invoicing, and returns Input tax credit mechanism Refunds, assessment, audit, and appeals Offences, penalties, transitional and miscellaneous provisions 2. Central Goods and Services Tax Rules, 2017 (CGST Rules) Rules 1 to 164 cover key operational procedures under: Registration Composition levy Value of supply Returns, payments, refunds, and audits E-way bills, inspections, and penalties Know How to File Appeals in GSTAT Click here 3. Integrated Goods and Services Tax Act, 2017 (IGST Act) Includes cross-border and inter-State GST provisions, place of supply rules, zero-rated supplies, and fund settlement mechanisms. 4. Union Territory GST Act, 2017 Applicable to Union Territories, covering tax administration, levy, and procedures. 5. GST (Compensation to States) Act, 2017 Details how states are compensated for loss of revenue following the GST rollout.
6. The Constitution (101st Amendment) Act, 2016 Lays the constitutional foundation for GST, introducing Article 246A and establishing the GST Council. 7. Relevant Extracts of Finance Act, 2025 Incorporates key amendments made in 2025, ensuring the legal text reflects the most current law. Get Complete Coverage on Budget 2025-26 Click here 8. Schedules and Points to Note Schedules I–III: Transactions deemed as supply or exempt Highlights of latest changes Cross-referenced notes for easier understanding Aimed at Knowledge Empowerment and Legal Clarity This edition is more than a legislative document—it’s a learning resource. By presenting only the bare legal language without commentary, the ICAI empowers professionals to interpret the provisions directly and accurately. President CA. Charanjot Singh Nanda expressed that reading the bare law is essential for developing robust legal reasoning and practical application.
CA. Rajendra Kumar P, Chairman, and CA. Umesh Sharma, Vice Chairman of the GST & Indirect Taxes Committee, reiterated ICAI’s commitment to supporting tax professionals and the government through up-to-date legal literature and capacity-building programs. Complimentary Access and Community Involvement The publication is distributed as a complimentary release by the ICAI Bhubaneswar branch. Readers are encouraged to report any discrepancies or share feedback to the committee at gst@icai.in. Suggestions for future editions can also be submitted through the official portal at https://idtc.icai.org. To Read the full text of the Bare Law CLICK HER