Regulatory information
General informationGST compliance — official sources
GST compliance obligations arise from the CGST Act, the CGST Rules and the notifications and circulars published by CBIC, and are administered through the GST Portal. Obligations vary with the nature of the business and its registration.
- Topic
- GST
- Source authority
- Central Board of Indirect Taxes and Customs (CBIC)
- Last reviewed
- Pending review
- Status
- General information
- Source document
- CBIC — GST Acts, Rules, Notifications and Circulars
