The Central Goods and Services Act, 2017 is a result of the principal Act and subsequent Amendments:
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
CHAPTER VIII – 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
SCHEDULES