Indexable governance master. Classifies statute, Rule, notification, Circular, instruction, advisory, manual, error message and downtime evidence.
Source hierarchy
| Source | Legal effect |
|---|---|
| Act / Finance Act | Primary enacted law subject to commencement. |
| Rules and Gazette notifications | Delegated law within the enabling power. |
| Binding judgments | Authoritative interpretation according to court hierarchy. |
| Circular / instruction | Administrative guidance; cannot override law. |
| Portal advisory / manual | Operational behaviour and filing guidance. |
| Error message | System response only; preserve and escalate. |
Finin2min Q&A
Can a portal advisory amend the GST Act or Rules?
No. It explains system operation. The Act, Rules, valid notification and binding judgments prevail.
What evidence should be saved?
Official page or PDF, URL, date, access timestamp, hash, screenshots, filing acknowledgements, error logs and helpdesk tickets.
What if the portal and law appear inconsistent?
Preserve evidence, escalate promptly and protect the legal deadline through the available statutory or judicial route.
When can an operational page be indexed?
Only after its source, date, current status, legal anchor, implementation steps and supersession position are reviewed.