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FININ2MIN
GST Cross-Jurisdiction Master

State portal and Gazette freshness monitor

Defines daily, weekly and monthly source checks for local instruments and portal changes.

Legal cut-off: 19 July 2026Robots: index,followAuthors: CA Nikhil Gupta and Kajri Singh
Indexable research master. Defines daily, weekly and monthly source checks for local instruments and portal changes.

Monitoring cadence

FrequencyChecks
DailyGazette, State portal alerts, due-date and amnesty changes during active windows.
WeeklyNotifications, Circulars, officer orders, e-way bill and High Court judgments.
MonthlyAct/Rule amendment chain, broken links, portal versions and supersession review.
QuarterlyFull jurisdiction completeness score and indexation re-gate.

Finin2min Q&A

Can the CGST Act alone decide a State tax matter?

No. The corresponding SGST or UTGST law, local commencement and amendments must be checked.

Can a Central notification be assumed to have a local counterpart?

No. Capture the exact State or UT instrument and effective date.

Can another State's e-way bill threshold be used?

No. Apply the transaction-date notification of the State or UT where the movement rule is relevant.

Which High Court decision should be prioritised?

Supreme Court law prevails nationally; then prioritise the jurisdictional High Court and check conflicting decisions and later law.