Central Goods and Services Tax Act, 2017

Acts

A complete Guide to CGST Act 2017 All sections.

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Chapter 1:PRELIMINARY:Short title, extent and commencement.



Chapter II: Administration:Section 3 to section 6 officers Under Act



Chapter III: Levy and Collection of Tax:Chapter III: Levy and Collection of Tax



Chapter IV: Time and Value of Supply:Chapter IV: Time and Value of Supply



Chapter V: Input Tax Credit:Chapter V: Input Tax Credit



Chapter VI: Registration:Chapter VI: Registration



Chapter VII: Tax Invoice, Debit and Credit Notes:Chapter VII: Tax Invoice, Debit and Credit Notes



Chapter VIII: Accounts and Records:Chapter VIII: Accounts and Records



Chapter IX: Returns:Chapter IX: Returns



Chapter X: Payment of Tax:Chapter X: Payment of Tax



Chapter XI: Refunds:Chapter XI: Refunds



Chapter XII: Assessment:Chapter XII: Assessment



Chapter XIII: Audit:Chapter XIII: Audit



Chapter XIV: Inspection, Search, Seizure and Arrest:Chapter XIV: Inspection, Search, Seizure and Arrest



Chapter XV: Demands and Recovery:Chapter XV: Demands and Recovery



Chapter XVI: Liability to pay in Certain Cases:Chapter XVI: Liability to pay in Certain Cases



Chapter XVII: Advance Ruling:Chapter XVII: Advance Ruling



Chapter XVIII: Appeals and Revision:Chapter XVIII: Appeals and Revision



Chapter XIX: Offences and Penalties:Chapter XIX: Offences and Penalties



Chapter XX: Transitional Provisions:Chapter XX: Transitional Provisions



Chapter XXI: Miscellaneous:Chapter XXI: Miscellaneous



Schedule:Schedule