The Central Goods and Services Tax Act, 2017
 

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Chapter No. Particulars Sections
I   Preliminary 1 - 2




II   Administration 3 - 6




III   Levy and Collection of Tax 7 - 11




IV   Time and Value of Supply 12 - 15




V   Input Tax Credit 16 - 21




VI   Registration 22 - 30




VII   Tax Invoice, Credit and Debit Notes 31 - 34




VIII   Accounts and Records 35 - 36




IX   Returns 37 - 48




X   Payment of Tax 49 - 53




XI   Refunds 54 - 58




XII   Assessment 59 - 64




XIII   Audit 65 - 66




XIV   Inspection, Search, Seizure and Arrest 67 - 72




XV   Demand and Recovery 73 - 84




XVI   Liability to pay in certain cases 85 - 94




XVII   Advance Ruling 95 - 106




XVIII   Appeals and Revision 107 - 121




XIX   Offences and Penalties 122 - 138




XX   Transitional Provisions 139 - 142




XXI   Miscellaneous 143 - 174




SCHEDULES   Schedules I - III




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