The Central Goods and Services Tax Act, 2017
Official link onlyCentral GST: levy, registration, returns, late fees (section 47) and interest (section 50).
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Text not shown until permission is given. Omnikit does not have the Government of India's written permission to reproduce these laws. India Code's Terms of Use (updated 22 June 2026) forbid republishing without written permission, and the Legislative Department and the Ministry of Labour and Employment ask to be asked first. Until permission is given or an Indian advocate has reviewed these pages, Omnikit shows each law's name, what it covers, the calculators that use it and the official link.
Amended many times since 2017, so the 2017 Gazette copy is not the law as it stands; the consolidated text on the CBIC portal comes with terms Omnikit could not read on 18 October 2026.