Statutory law and procedural framework under GST
This section provides access to the operative GST laws and rules currently in force. It covers the principal Acts governing GST and the Rules framed to prescribe procedures, forms, and compliance requirements.
All amendments introduced from time to time are consolidated within the relevant provisions, ensuring that users always refer to the current law.
📘 GST Acts in Force
- Central Goods and Services Tax Act, 2017 (CGST Act)
- Integrated Goods and Services Tax Act, 2017 (IGST Act)
- Union Territory Goods and Services Tax Act, 2017 (UTGST Act)
- Goods and Services Tax (Compensation to States) Act, 2017
Each Act is presented with chapter-wise and section-wise navigation for focused legal reference.
📑 GST Rules
- Central Goods and Services Tax Rules, 2017
- Integrated Goods and Services Tax Rules
- Union Territory Goods and Services Tax Rules
- GST Settlement of Funds Rules
- GST Compensation to States Rules
These Rules prescribe the procedural and compliance framework for registration, returns, ITC, valuation, refunds, audits, and enforcement.
🧠How to use this section
- Refer to Acts for statutory authority and legal provisions
- Refer to Rules for procedural compliance and execution
- Always rely on the consolidated version for updated law