The Central Goods and Services Act, 2017 (CGST Act)

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

Table of Contents

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