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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 fund settlement rules set the short title, supersession of prior rules, and deemed commencement from 1 April 2025. The Goods and Services Tax Settlement of Funds Rules, 2026 are framed under the specified GST enactments and supersede the Goods and Services Tax Settlement of Funds Rules, 2017, subject to things done or omitted before supersession. They are deemed to have come into force with effect 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 fund settlement rules set the short title, supersession of prior rules, and deemed commencement from 1 April 2025.

                          The Goods and Services Tax Settlement of Funds Rules, 2026 are framed under the specified GST enactments and supersede the Goods and Services Tax Settlement of Funds Rules, 2017, subject to things done or omitted before supersession. They are deemed to have come into force with effect from 1 April 2025.


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