Skip to content
FININ2MIN
GST Amendment Master

CGST, IGST, UTGST and SGST Counterpart Control

A national entry must be matched to the relevant tax component and local counterpart for the actual supply.

Legal cut-off: 19 July 2026Robots: index,followAuthors: CA Nikhil Gupta and Kajri Singh
Certification master. A national entry must be matched to the relevant tax component and local counterpart for the actual supply.

Required fields

Release controls

  1. Archive the signed PDF and hash.
  2. Redline old and new entries.
  3. Update serial register and pages.
  4. Run legal and production QA.
  5. Publish with visible effective date.

Finin2min Q&A

Does a serial number alone establish the GST rate?

No. The tariff reference, complete description, exclusions, conditions, amendment history and transaction date must all match.

Can an Integrated Tax entry be copied into a Central Tax conclusion?

The counterpart architecture is ordinarily aligned, but the exact Central Tax and applicable State or Union Territory instrument must still be verified.

What does source-gated mean?

The route and serial are controlled, but the exact signed current entry or complete amendment chain has not yet passed the release gate.

Can a portal rate finder replace the Gazette?

No. It is a discovery aid. The Gazette notification and binding law remain controlling.