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Central Goods And Services Tax Act, 2017 - GST |
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| Central Goods And Services Tax Act, 2017 | |
Chapter |
Chapter Name |
| 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 | |
| Notes on clauses | |
| MEMORANDUM | |
