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 CGST ACT

 

CHAPTER I

PRELIMINARY

CHAPTER II

ADMINISTRATION 

CHAPTER III

LEVY AND COLLECTION OF TAX 

CHAPTER IV

TIME AND VALUE OF SUPPLY  

CHAPTER V

INPUT TAX CREDIT 

CHAPTER VI

REGISTRATION

CHAPTER VII

TAX INVOICE, CREDIT AND DEBIT NOTES

CHAPTERVIII

ACCOUNTS AND RECORDS 

CHAPTER IX

RETURNS

CHAPTER X

PAYMENT OF TAX

CHAPTER XI

REFUNDS

CHAPTER XII

ASSESSMENT

CHAPTER XIII

AUDIT

CHAPTER XIV

INSPECTION, SEARCH, SEIZURE AND ARREST 

CHAPTER XV

DEMANDS AND RECOVERY 

CHAPTER XVI

LIABILITY TO PAY IN CERTAIN CASES 

CHAPTER XVII

ADVANCE RULING 

CHAPTER XVIII

APPEALS AND REVISION 

CHAPTER XIX

OFFENCES AND PENALTIES 

CHAPTER XX

TRANSITIONAL PROVISIONS

CHAPTER XXI

MISCELLANEOUS


SCHEDULE I

SCHEDULE II

SCHEDULE III

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