ActGST
Central GST Act, 2017, IGST Act, 2017 and GST Rules
The GST laws and rules, as published by the GST Council secretariat.
Next due: CMP-08 for July–September (composition) — 18 Oct (today)
Mon–Sat · 10:00–19:00 ISTinfo@caworks.in
Law library
Acts, rules, notifications and judgments
Original Acts, rules, circulars, notifications, orders and important court judgments for income tax, GST, company law, FEMA and labour laws – each linked to the official government source. New notifications appear here after our partners review them.
Acts and rules 1
Notifications, circulars and orders 6
NotificationGST
57th GST Council meeting recommends process reforms
The Council met at Bharat Mandapam, New Delhi, chaired by the Union Finance Minister, its first meeting since the GST 2.0 rate overhaul of September 2025.
NotificationGST
Returns older than three years are barred
The GST portal no longer accepts returns filed after three years from their due date. Pending GSTR-1, GSTR-3B and annual returns should be cleared before they time out.
NotificationGST
GST 2.0 two-slab rate structure
Most goods and services moved to 5% and 18%, with a special 40% rate for a limited set of demerit and luxury goods replacing the 28% slab plus cess.
NotificationGST
CGST notifications (all years)
Central tax notifications with the official PDFs.
CircularGST
GST circulars and advisories
Clarifications issued on GST law and procedure.
OrderGST
GST Council meetings and recommendations
Minutes, agenda and recommendations of every GST Council meeting.
Judgments 2
JudgmentGST
Chief Commissioner of CGST v. Safari Retreats Pvt Ltd
On input tax credit for constructing immovable property used for renting: a building can be “plant” depending on its function. Parliament later amended section 17(5)(d) with retrospective effect through the Finance Act, 2025.
JudgmentGST
Union of India v. Mohit Minerals Pvt Ltd
GST Council recommendations are persuasive, not binding; IGST on ocean freight under reverse charge for imports on CIF basis was struck down.
Links open the official government websites. Summaries are for general information; always read the original document.