Legal Guide Part 10 - GST Registration, Returns & Compliance in India

- Paragraph 1 - the GST regime: The Goods and Services Tax regime - enacted by the 101st Constitutional Amendment in August 2016, with the CGST Act 2017 / IGST Act 2017 / UTGST Act 2017 / CGST Rules 2017 brought into force on 1 July 2017 - completed its 8th year in 2026. GST has subsumed 17 central and state indirect taxes (excise, service tax, VAT, central sales tax, entertainment tax, luxury tax, octroi, entry tax, purchase tax, advertisement tax, countervailing duty, special additional duty) and is structured on a dual model - Central GST and State GST for intra-state supplies, Integrated GST for inter-state supplies (with the IGST apportioned to the destination state under s.17 of the IGST Act). The GST Council (Article 279A) is the constitutional policy-making body; the CBIC (Central Board of Indirect Taxes and Customs) is the rule-maker.