Summary of Model GST law The model GST law has been released on 14th June 2016. It outlays the basic structure of the CGST act; SGST acts to be based on the structure laid out. The draft of the IGST act has been also released as a part of the Model GST law.
Every registered dealer is required to file GSTR-1 every month. The return form will contain details of all outward supplies made by the Taxpayer during the month.