The whole of GST,
in one place.
Every section. Every rule. The exact words of the law, plus a plain-English explanation of what each one actually means — written for someone who has never read a tax provision, and detailed enough for someone who reads them every day.
New · free
GST Case Law
34,000+ decided GST cases from 24 High Courts, searchable by company, court or outcome — each linking to the court’s own judgment PDF.
Search the case law →
Tool
GST Rate Finder
1,446 rate entries for goods and services, searchable by product name or HSN code, current after the September 2025 reset.
Find a rate →
Or start with a topic
Organised the way a business owner thinks — not the way the Act is numbered.
GST Basics
What GST is, what counts as a supply, and the words you’ll meet everywhere else.
11 provisions →
Registration
Who must register, the turnover limits, the documents, and what to do when a GSTIN is cancelled.
34 provisions →
GST Rates & Classification
What rate applies to your goods or service, how classification works, and the September 2025 rate reset.
23 provisions →
Invoicing & Documents
Tax invoices, bills of supply, credit and debit notes, e-invoicing and the records you must keep.
23 provisions →
Input Tax Credit
How to claim credit, what’s blocked, when to reverse it, and how IMS changed the process.
19 provisions →
Returns & Filing
GSTR-1, GSTR-3B, the annual return, QRMP, nil returns, late fees and due dates.
43 provisions →
Paying Tax
Cash and credit ledgers, interest, Rule 86B, and how a payment is actually appropriated.
18 provisions →
Composition Scheme
The flat-rate scheme for small businesses: who qualifies, what it costs, and what it takes away.
6 provisions →
E-Way Bill & Goods in Transit
When an e-way bill is needed, how long it lasts, and what happens if goods are detained.
10 provisions →
Refunds
Export refunds, LUT, inverted duty structure, and the timelines the department must meet.
16 provisions →
Notices, Demands & Recovery
Scrutiny notices, Section 73/74/74A demands, the 128A amnesty, bank attachment and recovery.
36 provisions →
Appeals & Advance Rulings
Appealing an order, the pre-deposit, the Tribunal, and getting a ruling before you act.
49 provisions →
Audit, Assessment & Inspection
Departmental audit, special audit, best-judgment assessment, search and seizure powers.
19 provisions →
Offences & Penalties
What attracts penalty, what attracts prosecution, and where arrest powers begin.
23 provisions →
Interstate Supply & Place of Supply
CGST or IGST, where a supply legally happens, and why it decides which tax you charge.
27 provisions →
Exports, Imports & SEZ
Zero-rated supply, LUT versus paying IGST, SEZ supplies and import treatment.
5 provisions →
Business Changes & Who Pays
Transfer of a business, mergers, liquidation, directors, partners, and transitional credit from the old regime.
16 provisions →
Other Provisions & Procedure
TDS and TCS, job work, e-commerce operators, practitioners, anti-profiteering and the administrative machinery.
55 provisions →
UTGST & Compensation Cess
The Union Territory GST Act and the Compensation Cess Act, and where they bite.
44 provisions →
Why you can trust what you read here
Most free GST content online is a summary of a summary, written once and never updated. This is built differently, and we’ll show you exactly how.
The actual text is on every page
We don’t ask you to take our word for it. Every page carries the full, unedited provision as published by CBIC, underneath our explanation. If our summary and the law ever disagree, the law is right there for you to check.
It’s checked every single day
A daily job re-pulls CBIC’s notifications, circulars and section index, and flags anything that changed. GST moves constantly — a hub that isn’t rechecked daily is out of date within weeks.
Amendment history, not just today’s text
The version of a section that applies to your case depends on the period involved. Every page shows what changed and when, so you can work out which version governs your year.
We say so when something is unsettled
Some questions genuinely have no settled answer yet — a live dispute, a pending clarification. Where that’s true, we say so plainly instead of inventing certainty you might act on.
However much GST you already know
The same page works for all three of these people, because it’s built in layers.
Never read a tax law
Start at “In one line” at the top of any page. One sentence, no jargon. Then stop, or keep going.
Run a business
Read “What this means in practice” — the things that actually decide whether you owe money or get a notice.
Ten years in practice
Go straight to the clause skeleton, the verbatim text and the amendment trail. It’s all there, properly cited.
Reading is free. Getting it wrong isn’t.
Read everything here. Then talk to someone about your case.
This hub tells you what the law says. It cannot tell you what it means for your specific numbers, your specific notice, your specific year – and that is usually where the money is. Send us the situation and we will tell you honestly whether you need help or not.
6+ years · 2,500+ GST registrations filed · Bhopal, serving all of India