CGST Act-2017

CHAPTER I – PRELIMINARY – Sec 1 to 2

CHAPTER II – ADMINISTRATION – Sec 3 to 6

CHAPTER III – LEVY AND COLLECTION OF TAX – Sec 7 to 11

CHAPTER IV – TIME AND VALUE OF SUPPLY – Sec 12 to 15

CHAPTER V – INPUT TAX CREDIT – Sec 16 to 21

CHAPTER VI – REGISTRATION – Sec 22 to 30

CHAPTER VII – TAX INVOICE, CREDIT AND DEBIT NOTES – Sec 31 to 34

CHAPTER VIII – ACCOUNTS AND RECORDS – Sec 35 to 36

CHAPTER IX – RETURNS – Sec 37 to 48

CHAPTER X – PAYMENT OF TAX – Sec 49 to 53

CHAPTER XI – REFUNDS – Sec 54 to 58

CHAPTER XII – ASSESSMENT – Sec 59 to 64

CHAPTER XIII – AUDIT – Sec 65 to 66

CHAPTER XIV – INSPECTION, SEARCH, SEIZURE AND ARREST – Sec 67 to 72

CHAPTER XV – DEMANDS AND RECOVERY – Sec 73 to 84

CHAPTER XVI – LIABILITY TO PAY IN CERTAIN CASES – Sec 85 to 93

CHAPTER XVII – ADVANCE RULING – Sec 94 to 106

CHAPTER XVIII – APPEALS AND REVISION – Sec 107 to 121

CHAPTER XIX – OFFENCES AND PENALTIES – Sec 122 to 138

CHAPTER XX – TRANSITIONAL PROVISIONS – Sec 139 to 142

CHAPTER XXI – MISCELLANEOUS Sec 143 to 174

SCHEDULE I – [See section 7] – 1 to 4

SCHEDULE II – [See section 7] – 1 to 7

SCHEDULE III – [See section 7] – 1 to 6