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CGST Rules - Central Goods and Services Tax Rules, 2017

Table of Contents

CHAPTER I - PRELIMINARY

CHAPTER II - COMPOSITION

CHAPTER III - REGISTRATION

CHAPTER IV - DETERMINATION OF VALUE OF SUPPLY

CHAPTER V - INPUT TAX CREDIT

CHAPTER VI - TAX INVOICE, CREDIT AND DEBIT NOTES

CHAPTER VII - ACCOUNTS AND RECORDS

CHAPTER VIII - RETURNS

CHAPTER IX - PAYMENT OF TAX

CHAPTER X - REFUND

CHAPTER XI - ASSESSMENT AND AUDIT

CHAPTER XII - ADVANCE RULING

CHAPTER XIII - APPEALS AND REVISION

CHAPTER XIV - TRANSITIONAL PROVISIONS

CHAPTER XV - ANTI-PROFITEERING

CHAPTER XVI - E-WAY

CHAPTER XVII - INSPECTION, SEARCH AND SEIZURE

CHAPTER XVIII - DEMANDS AND RECOVERY

CHAPTER XIX - OFFENCES AND PENALTIES