Goods and Services Tax Settlement of Funds Rules, 2025 (notified 2026)

CURRENT; SUPERSEDES 2017 SETTLEMENT RULES SUBJECT TO SAVINGSP0 DOUBLE-SOURCE CONTROL

Instrument in 2 Minutes

Date: 30-03-2026

Effective: Deemed effective 01-04-2025

New settlement-of-funds framework notified on 30 March 2026; the Gazette states deemed commencement from 1 April 2025.

Official sources

  1. Official source 1
  2. Official source 2
Control: Read the principal Act/Rules and subsequent amendments together. Official Gazette text prevails.

source status record

Status: CERTIFIED_DOUBLE_OFFICIAL_SOURCE

Instrument control: G.S.R. 225(E), 30 March 2026; deemed effective 1 April 2025

Official source 1: https://dor.gov.in/index.php/goods-and-services-tax-settlement-funds-rules-2026

Official cross-check: https://dor.gov.in/files/rules_files/gst.pdf

Certification is limited to the instrument/form proposition stated on this page. The notified appendix and current portal field schema remain controlling for filing.