1. Central Goods and Services Tax Act, 2017 (CGST Act):
- The CGST Act is a central law that governs the levy and collection of tax on the supply of goods and services. It outlines the rules for registration, determination of value, input tax credit, and other aspects related to GST.
2. Integrated Goods and Services Tax Act, 2017 (IGST Act):
- The IGST Act deals with the taxation of inter-state supplies of goods and services. It provides for the levy and collection of Integrated Goods and Services Tax (IGST) on such transactions.
3. Union Territory Goods and Services Tax Act, 2017 (UTGST Act):
- The UTGST Act empowers Union Territories to levy and collect tax on the supply of goods and services within their territories.
4. Goods and Services Tax (Compensation to States) Act, 2017:
- This Act provides for compensation to states for any loss of revenue due to the implementation of GST for a specified transition period.
5. Goods and Services Tax (Compensation to States) Cess Act, 2017:
- The Act authorizes the levy and collection of Compensation Cess to compensate states for any revenue loss arising from the implementation of GST.
6. Goods and Services Tax (Rate) Notifications:
- GST rates for goods and services are specified through notifications issued under the GST Act. These notifications are regularly updated to reflect changes in tax rates.
7. Goods and Services Tax Rules, 2017:
- The GST Rules prescribe detailed procedures and processes for various aspects, including registration, invoicing, returns, payment of taxes, and input tax credit.
8. Goods and Services Tax (Compensation to States) Cess Rules, 2017:
- These rules provide details regarding the administration of Compensation Cess, including the manner of collection and utilization.
9. Goods and Services Tax (Registration) Rules, 2017:
- Rules related to the registration of taxpayers under GST, including the threshold limits for registration, the process of registration, and the issuance of a unique Goods and Services Tax Identification Number (GSTIN).
10. Goods and Services Tax (Return) Rules, 2017:
- These rules lay down the procedures and forms for filing various GST returns, including GSTR-1 (outward supplies), GSTR-3B (summary return), and others.11. Goods and Services Tax (Invoice) Rules, 2017:
- Rules related to the format and contents of invoices issued under GST, including provisions for electronic invoicing.12. Goods and Services Tax (Advance Ruling) Rules, 2017:
- Rules governing the procedure for obtaining advance rulings on matters related to the classification of goods and services, applicable rates, and more.13. Goods and Services Tax (Audit) Rules, 2018:
- Rules related to the conduct of audits under GST, including the selection of taxpayers for audit and the submission of audit reports.14. Goods and Services Tax (Anti-Profiteering) Rules, 2017:
- Rules related to anti-profiteering measures, ensuring that businesses pass on the benefit of reduced taxes to consumers.It’s crucial to note that GST laws and rules are subject to amendments and updates. For the most current information and details, it’s advisable to refer to the official government website or consult with a qualified tax professional.
