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        GST

        Rule 1 - Short title and commencement

        Goods and Services Tax Settlement of Funds Rules, 2026

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        GST Settlement of Funds Rules, 2026 replace the earlier framework and are deemed to commence from 1 April 2025. The Goods and Services Tax Settlement of Funds Rules, 2026 are made under the specified GST enactments and on the recommendation of the GST Council. They supersede the Goods and Services Tax Settlement of Funds Rules, 2017, subject to acts done or omitted before supersession. The rules bear the short title Goods and Services Tax Settlement of Funds Rules, 2026 and are deemed to have come into force from 1 April 2025.
                    Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                      Provisions expressly mentioned in the judgment/order text.

                          GST Settlement of Funds Rules, 2026 replace the earlier framework and are deemed to commence from 1 April 2025.

                          The Goods and Services Tax Settlement of Funds Rules, 2026 are made under the specified GST enactments and on the recommendation of the GST Council. They supersede the Goods and Services Tax Settlement of Funds Rules, 2017, subject to acts done or omitted before supersession. The rules bear the short title Goods and Services Tax Settlement of Funds Rules, 2026 and are deemed to have come into force from 1 April 2025.


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