Official operating sources
| Source | Purpose |
|---|---|
| GST common portal | Registration, returns, payment, refund, notices and appeals |
| West Bengal tax portal | Local Acts, Rules, notifications, jurisdiction, legacy taxes and advisories |
| GST Council SGST index | State Act, Rule, notification and Circular discovery |
Evidence standard
Archive the official PDF or HTML, URL, publication date, access date, hash, supersession status and a screenshot where the portal record may change.
Provision-specific interpretation requirement
Before release, add the exact local provision or instrument, paragraph-level explanation, worked example, evidence checklist, connected forms, local authority, consequences, appeal route and current case law.
Practical example
A taxpayer with a registration in West Bengal receives a notice or moves goods within the jurisdiction. The reviewer first confirms the local law and officer power, then checks the State notification and portal evidence rather than assuming the Central or another State's position applies.
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.