Central GST Act, 2017, IGST Act, 2017 and GST Rules
The GST laws and rules, as published by the GST Council secretariat.
The original Acts and Rules for GST, income tax, company law, FEMA, labour and more – with copies of the official documents and every amendment, checked automatically on India Code and the ministry websites.
The GST laws and rules, as published by the GST Council secretariat.
The main GST law for supplies within a State: registration, invoices, returns, input tax credit, payment, refunds, audit, demands and appeals.
GST on supplies between States, imports and exports, and the rules that decide the place of supply.
Links open the official government websites. Summaries are for general information; always read the original document.