Official sources for ERP buyers in India: where to check GST, MCA, tax and data rules

The rules an ERP must support in India are set by a small number of official bodies: CBIC and the GST Council for GST law, the GST, e-invoice and e-way bill portals run by GSTN and NIC for technical requirements, the Ministry of Corporate Affairs for books of account and the audit trail, the Income Tax Department for TDS and depreciation, EPFO, ESIC and the Ministry of Labour for payroll, MeitY and CERT-In for data protection and cyber security, the RBI for payment data, and the Ministry of MSME for classification and schemes. This guide lists what to check on each and how to read official documents. Vendor claims should always be checked against these sources.

This guide belongs to why ERP projects fail and how to avoid it.

GST and e-invoicing

Source	What to check there	Relevant guide
CBIC GST	CGST and IGST Acts and rules, rate and central tax notifications (e-invoicing thresholds, exemptions), circulars	E-invoicing integration
GST Council	Meeting recommendations and press releases, mirrored notifications	GST, TDS and depreciation
GST portal	Returns, IMS, taxpayer advisories, return due dates	Implementation timeline
E-invoice portal (NIC IRP)	E-invoice schema, API documentation, advisories such as the 30-day reporting limit	E-invoicing integration
E-way bill portal	E-way bill rules, API access, bulk generation, advisories	Same

Tip. The GST portal sometimes refuses automated connections or is slow at peak times. CBIC and the GST Council publish the same notifications; a Council recommendation becomes law only when notified.

Companies Act and accounts

Source	What to check there
Ministry of Corporate Affairs	Companies Act, 2013; Companies (Accounts) Rules, 2014 including the audit trail proviso to Rule 3(1) and Rule 3(5) on daily back-ups in India; Companies (Audit and Auditors) Rules
Institute of Chartered Accountants of India	Implementation guide on reporting under Rule 11(g); accounting standards for software and cloud costs
Institute of Company Secretaries of India	Secretarial guidance on records

See the audit trail guide.

Income tax: TDS and depreciation

Source	What to check there
Income Tax Department	Income-tax Act, 2025 (in force from 1 April 2026), section 393 TDS tables, depreciation rates, mapping from the 1961 Act
e-Filing portal	TDS returns, certificates, forms for payments to non-residents
TRACES	TDS statements and certificates

Payroll and labour

Source	What to check there
EPFO	EPF, EPS and EDLI contribution rules, ECR filing
ESIC	Wage limit, contribution rates, coverage
Ministry of Labour and Employment	The four labour codes in force from 21 November 2025 and their rules
State labour and commercial tax departments	Professional tax and labour welfare fund

See the payroll module guide.

Data protection, cyber security and payments

Source	What to check there
MeitY	Digital Personal Data Protection Act, 2023; DPDP Rules, 2025 and any amendment to their phased commencement
e-Gazette of India	Official text of notifications, including G.S.R. 846(E) of 13 November 2025
CERT-In	Directions of 28 April 2022: six-hour incident reporting, 180-day log retention, FAQs
Reserve Bank of India	Storage of payment system data; card-on-file tokenisation

See the data protection guide.

MSME classification and schemes

Source	What to check there
Ministry of MSME	Schemes, MSME Champions, RAMP, annual scheme booklets
Development Commissioner (MSME)	Scheme circulars and implementing agencies
Udyam registration portal	Registration and current classification thresholds
State industries or MSME department	State-level incentives

See government support for MSME digitisation.

Laws in full text

India Code — consolidated central Acts such as the Companies Act, 2013, the Information Technology Act, 2000, the Indian Contract Act, 1872 and the Digital Personal Data Protection Act, 2023. The site sometimes blocks automated access; use it in a browser.
e-Gazette of India — the authoritative published text of notifications and rules.

How to read official documents

Check the date and status. A press release or a Council recommendation is not law; a notification in the Gazette is. Look for the notification number and the date it takes effect.
Look for amendments. Rules are often amended several times. A consolidated version on a portal may lag behind the latest notification.
Note the numbering. The Income-tax Act, 2025 renumbered provisions from 1 April 2026; older articles and vendor documents may still cite sections 194J or 195 of the 1961 Act.
Keep a copy. Save the PDF and the date you read it with your ERP project file.
Ask a professional. For how a rule applies to your facts, consult a chartered accountant, company secretary or lawyer.

What not to rely on

Vendor marketing that states a rule without a reference.
Old blog posts that predate 2025–2026 changes (e-invoice reporting limits, GST rate changes, the Income-tax Act, 2025, labour codes, DPDP Rules).
Rankings, "best ERP" lists or review scores that do not show their method.

Use the ERP selection and contract checklist to record which source you checked for each requirement, and the SaaS contract guide and hidden costs guide for commercial checks.

FAQ

Which source wins if two official sites disagree?

The notification published in the Gazette is the authoritative text. Portals and FAQs are aids; if they conflict with a notification, follow the notification and take advice.

How often should we re-check the rules?

At least before signing, before go-live, and at each financial year start, when many changes take effect. Ask your vendor how it tracks statutory changes.

Are vendor compliance certificates enough?

They help, but they do not transfer your responsibility. Test the features yourself and keep the evidence.

Sources

CBIC GST — GST law and notifications
Ministry of Corporate Affairs — company law and accounts rules
Income Tax Department — Income-tax Act, 2025
MeitY — data protection
CERT-In — cyber security directions
e-Gazette of India — official notifications