GST Compliance – Viewing GST Law

Viewing GST Law on GST Portal

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CBIC, State/UT Government websites, and GSTN updates.

✍️ Preface

The GST Portal provides a centralized facility to access GST Law comprising Acts, Rules, Notifications, Amendments, and Circulars issued by the Central and State Governments. This ensures that taxpayers, practitioners, and officers have authentic and updated references in one place.

This manual consolidates the law basis, navigation process, available resources, FAQs with statutory basis, and a compliance checklist.

📑 Table of Contents

1. Scope of GST Law on the Portal

2. Step-by-Step Process

3. Categories of Legal Resources

4. Links to State GST Websites

5. FAQs (with Basis)

6. Compliance Checklist (Fillable Format)

⚖️ 1. Scope of GST Law on the Portal

GST Law on the portal covers:

• CGST Act, 2017 including J&K extension.

• SGST Acts, 2017 issued by each State.

• UTGST Act, 2017.

• IGST Act, 2017 including J&K extension.

• Compensation to States Act, 2017.

• Rules, Notifications, Circulars & Amendments under each Act.

🛠️ 2. Step-by-Step Process

1. Visit www.gst.gov.in.

2. Click GST Law under Services.

3. Options available:

   • Central GST Law (CBIC link).

   • State GST Laws (State Tax Websites) – links to all State/UT VAT/GST portals.

   • Union Territory GST Act.

   • Integrated GST Act.

   • Compensation to States Act.

   • Rules/Notifications/Amendments.

4. Click relevant Act/Rule/Notification link → Opens respective page for download/view.

📌 3. Categories of Legal Resources

• Acts: CGST, SGST, IGST, UTGST, Compensation to States.

• Rules: CGST Rules, 2017 and State Rules.

• Amendments: All amendments to Acts/Rules.

• Notifications & Circulars: Issued by CBIC & States.

📌 4. Links to State GST Websites

The portal provides direct links to State/UT Tax Department websites, such as:

• Andhra Pradesh – apct.gov.in

• Maharashtra – mahagst.gov.in

• Tamil Nadu – ctd.tn.gov.in

• Kerala – keralataxes.gov.in
  (and all other States/UTs as listed in the file).

❓ 5. FAQs (with Basis)

Q1. What is included under GST Law on the portal?
All Central and State GST Acts, Rules, Notifications, Amendments, and Circulars. (Manual)

Q2. Can I access State-specific GST laws here?
Yes, direct links to State/UT tax websites are provided. (Manual)

Q3. Are historical amendments available?
Yes, amendments and updated versions of Acts/Rules are accessible. (Manual)

Q4. Can GST Law be accessed without login?
Yes, it is available on the public portal. (Manual)

✅ 6. Compliance Checklist (Fillable Format)