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GST · Act
Central Goods and Services Tax Act, 2017
The main GST law for supplies within a State: registration, invoices, returns, input tax credit, payment, refunds, audit, demands and appeals.
- Type
- Act
- Made by
- Parliament of India / CBIC
- Number
- Act No. 12 of 2017
- Date
- 12 Apr 2017
The official text
Last checked 23 Oct 2026. We check the official website every week and keep the latest copy.
Amendments and notifications
- NotificationSeeks to notify Central Goods and Services Tax (Second Amendment) Rules 202523 Oct 2026 · PDF · official ↗
- NotificationSeeks to notify Central Goods and Services Tax (Second Amendment) Rules 202523 Oct 2026 · PDF · official ↗
Descriptions are our own short summaries for general information. The PDF copies are unchanged official documents; always rely on the version on the government website.