Statutory Library
Acts, rules, regulations and all government forms for Indian tax compliance — updated to June 2026.
CGST Act, 2017 + CGST Rules
Core GST charging, registration, ITC, invoicing, returns, assessment and appeals framework for intra-state supply of goods and services.
Effective from: 01 July 2017
IGST Act, 2017
Levy on inter-state supplies, imports and exports; place-of-supply rules and apportionment of revenue between Centre and States.
Effective from: 01 July 2017
UTGST Act & GST (Compensation to States) Act, 2017
GST in Union Territories and the compensation cess mechanism. Compensation cess extended beyond June 2022 to repay COVID loans.
Effective from: 01 July 2017
J&K SGST Act + State Rules
State GST law applicable to supplies within the Union Territory of Jammu & Kashmir. Keep alongside CGST/IGST Acts for J&K-based practice.
Effective from: 08 July 2017
ICAI — GST Act(s) & Rule(s): Bare Law
ICAI's consolidated bare-law publication for GST, periodically revised to the latest Finance Act. Recommended as a single-document reference.
Official Portals — Quick Reference
Always download forms and bare acts from official portals — only the official version is authentic for professional and legal purposes.
The Income-tax Act, 2025 applies from FY 2026-27; the 1961 Act governs earlier years and pending matters.