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MODEL GST LAW

We have presented here the Central Legislation - SGST Act / Bill - Draft Rules - Draft Formats available in the public domain.

GST Act

GST Rules

GST Forms


Composition Rules		Valuation Rules		ITC Rules		Invoice Rules


Payment Rules		Refund Rules		Return Rules		Registration Rules


Transition Rules		Accounts and Records Rules


GOODS AND SERVICES TAX ACCOUNTS AND RECORDS RULES, 2017
Rule	Rule Heading
1	Maintenance of Accounts by Registered Persons
2	Generation and Maintenance of Electronic Records
3	Records to be Maintained by Owner or Operator of Godown or Warehouse and Transporters