Why we refer CGST rules ?

[Balasubramanian Valleesan]

we normally refer to CGST act & rules whenever we try to find a solution to the process to be followed and implemented. hope there are no separate rules for SGST. is it the fact that act & rules of CGST normally applies to SGST also. or SGST act and rules can be different as it is state based. require clarification though the query may appear a bit trivial in nature. thanks

AI Summary

GST rule applicability: consult both central and state GST laws as provisions may differ before compliance.
Practitioners must consult the CGST Act and CGST Rules and the corresponding State GST Act and Rules because, although many provisions are similar, substantive and procedural differences can exist; IGST and territory specific measures should also be examined and states may adopt industry friendly variations.