This book covers amended, updated & annotated text of the CGST/IGST/UTGST Acts & GST (Compensation to States) Act, along with GST Rules (including CGST (Second Amendment) Rules, 2023) & GST Forms. This book is amended by the CGST (Amdt.) Act 2023, IGST (Amdt.) Act 2023 and updated till 24th August 2023.