GST legal and compliance repository

Reviewed by Finin2min Editorial Desk · Last reviewed 12 August 2026

One controlled corpus for GST legal text/routes, Rules and forms, rates/classification, compliance workflows, litigation research, State/UT overlays and portal operations. Repository completeness is not equated with universal legal certification: any local-law or judgment record that has not cleared the primary-source gate remains visibly source-gated and noindex.

3,982
HTML repository pages

36
State/UT jurisdiction routes

27 Jul 2026
Repository legal/operational cut-off

Strict source gates
No silent substitution of route coverage for legal proof

Repository maturity matrix

Domain	Status	Control position
CGST Act & definitions	OPERATIVE/CERTIFIED CORE	Latest P0–P4 precedence; section/definition architecture retained.
CGST Rules	MIXED — CERTIFIED + SOURCE-GATED	Rules retain rule-level source status; no whole-corpus certification inferred from route count.
Forms / returns / workflows	OPERATING SCOPE	Form/version and portal behaviour remain effective-date/freshness controlled.
Circulars / notifications / orders	CONTROLLED UNIVERSE	Currentness/instrument controls from latest P0–P4; entry-level source status governs indexing/reliance.
IGST / UTGST / Compensation Cess / HSNS	CENTRAL ALLIED CORE	Repository module statutory route coverage and validation retained.
Rates / HSN-SAC	CURRENT EFFECTIVE-DATED CORE	Current reset/master retained; pre-22-Sep-2025 row-by-row history remains notification-chain research where not normalized.
State / UT	ROUTE COMPLETE; LOCAL TEXT SOURCE-GATED	36 jurisdiction routes; local signed Act/Rule/instrument chain is the publication gate.
Supreme Court / HC / AAR / AAAR	RESEARCH CORPUS; PINPOINT-GATED	Primary signed judgment/ruling and later-treatment check required before legal reliance.
GSTAT	OPERATING + PROCEDURE CORPUS	Current official portal transition control added; case-specific limitation must be independently computed.
GST Portal / e-Invoice / e-Way Bill	OPERATING CORPUS	Practical controls added with law-vs-system and evidence/reconciliation layer.

Repository map

Family	HTML pages
notification-entries	1,567
cgst-act	338
forms	316
state-ut-overlays	289
rates-classification	278
circulars	256
cgst-rules	208
acts	162
state-overlays	37
hsns-rules	36
gst-portal	32
workflows	32
gstat	30
notifications	26
high-court-issues	25
notifications-engine	25
current-updates	23
orders	22
supreme-court	22
aaar	21
aar	21
case-law	21
freshness	21
masters	21
provision-citator	19
rules	17
e-invoice	16
e-way-bill	16
returns	15
instructions	14
complete-repository	11
hsns-forms	10
topic-chains	10
methodology	9
cross-law	7
allied-acts	4
concordance	4
practical	1
assets	0

Professional use sequence

Start with the controlling Act/Rule and freeze the relevant tax period.
Open the applicable notification/circular/form and test effective date, amendment and supersession.
For classification/rates, verify HSN/SAC description, conditions, exemptions/RCM and the effective-dated notification chain.
For State/UT matters, clear the local signed-source gate; the central mirror is not enough.
For litigation, read the primary judgment/order and record paragraph pinpoints and later treatment.
For portal actions, reconcile the system output to law, books/ERP and saved filing evidence.

Repository precedence control - internal release evidence · State/UT source-control master - internal release evidence · Litigation control master - internal release evidence · Portal/compliance control master - internal release evidence

Educational and professional reference. Verify current official sources before relying on a rate, provision, filing deadline or judicial proposition.

Source and review trail

Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.

Official starting point: www.gstcouncil.gov.in