GST Acts and Rules

Master GST Acts and Rules with comprehensive NCERT Solutions, Practice Questions, MCQs, Sample Papers, Case Based Questions, and Video lessons.

Start Learning Now

CGST Act - Central Goods and Services Tax Act

Chapter I CGST Preliminary Clauses (Section 1 to 2)
Start Learning
Chapter II CGST Administration (Section 3 to 6)
Start Learning
Chapter III CGST Levy And Collection Of Tax (Section 7 to 11)
Start Learning
Chapter IV CGST Time And Value of Supply (Section 12 to 15)
Start Learning
Chapter V CGST Input Tax Credit (Section 16 to 21)
Start Learning
Chapter VI CGST Registration (Section 22 to 30)
Start Learning
Chapter VII CGST Tax Invoice, Credit And Debit (Section 31 to 34)
Start Learning
Chapter VIII CGST Accounts And Records (Section 35 to 36)
Start Learning
Chapter IX CGST Returns (Section 37 to 48)
Start Learning
Chapter X CGST Payment of Tax (Section 49 to 53)
Start Learning
Chapter XI CGST Refunds (Section 54 to 58)
Start Learning
Chapter XII CGST Assessment (Section 59 to 64)
Start Learning
Chapter XIII CGST Audit (Section 65 to 66)
Start Learning
Chapter XIV CGST Inspection, Search, Seizure And Arrest
Start Learning
Chapter XV CGST Demands And Recovery (Section 73 to 84)
Start Learning
Chapter XVI CGST Liability To Pay In Certain Cases (Section 85 to 94)
Start Learning
Chapter XVII CGST Advance Ruling (Section 95 to 106)
Start Learning
Chapter XVIII CGST Appeals And Revision (Section 107 to 121)
Start Learning
Chapter XIX CGST Offences And Penalties (Section 122 to 138)
Start Learning
Chapter XX CGST Transitional Provisions (Section 139 to 142)
Start Learning
Chapter XXI CGST Miscellaneous (Section 143 to 174)
Start Learning
CGST Schedules
Start Learning

IGST - Integrated Goods and Service Tax Act

Chapter I - Preliminary (Section 1 To 2 IGST)
Start Learning
Chapter II - Administration (Section 3 To 4 IGST)
Start Learning
Chapter III - Levy and Collection of Tax (Section 5 to 6 IGST)
Start Learning
Chapter IV - Determination of Nature of Supply (Section 7 to 9 IGST)
Start Learning
Chapter V - Place of Supply of Goods or Services (Section 10 to 14)
Start Learning
Chapter VI - Refund of IGST to International Tourist (Section 15 IGST)
Start Learning
Chapter VII - Zero Rated Supply (Section 16 IGST)
Start Learning
Chapter VIII - Apportionment of Tax & Settlement (Section 17 to 19)
Start Learning
Chapter IX - Miscellaneous (Section 20 To 25 IGST)
Start Learning

UTGST - Union Territory Goods and Service Tax Act

Chapter I Preliminary (Section 1 to 2 UTGST)
Start Learning
Chapter II Administration (Section 3 to 6 UTGST)
Start Learning
Chapter III Levy And Collection Of Tax (Section 7 to 8 UTGST)
Start Learning
Chapter IV Payment Of Tax (Section 9 to 10 UTGST)
Start Learning
Chapter V Inspection, Search, Seizure And Arrest (Section 11 UTGST)
Start Learning
Chapter VI Demands And Recovery (Section 12 to 13 UTGST)
Start Learning
Chapter VII Advance Ruling (Section 14 to 16 UTGST)
Start Learning
Chapter VIII Transitional Provisions (Section 17 to 20 UTGST)
Start Learning
Chapter IX Miscellaneous (Section 21 to 26 UTGST)
Start Learning

Central Goods and Services Tax (CGST) Rules, 2017

Chapter 1 Preliminary (Rule 1 to 2)
Start Learning
Chapter 2 Composition Rules (Rule 3 to 7)
Start Learning
Chapter 3 Registration Rules (Rule 8 to 26)
Start Learning
Chapter 4 Determination of Value of Supply Rules (Rule 27 to 35)
Start Learning
Chapter 5 Input Tax Credit Rules (Rule 36 to 45)
Start Learning
Chapter 6 Tax Invoice, Credit and Debit Notes Rules (Rule 46 to 56)
Start Learning
Chapter 7 Accounts and Records Rules (Rule 57 to 58)
Start Learning
Chapter 8 Returns Rules (Rule 59 to 84)
Start Learning
Chapter 9 Payment of Tax Rules (Rule 85 to 88)
Start Learning
Chapter 10 Refund Rules (Rule 89 to 97)
Start Learning
Chapter 11 Assessment and Audit Rules (Rule 98 to 102)
Start Learning
Chapter 12 Advance Ruling Rules (Rule 103 to 107)
Start Learning
Chapter 13 Appeals and Revision Rules (Rule 108 to 116)
Start Learning
Chapter 14 Transitional Provisions Rules (Rule 117 to 121)
Start Learning
Chapter 15 Anti-Profiteering Rules (Rule 122 to 137)
Start Learning
Chapter 16 E-way Rules (Rule 138 to 141)
Start Learning
Chapter 17 Inspection, Search and Seizure Rules (Rule 139 to 141)
Start Learning
Chapter 18 Demands and Recovery Rules (Rule 142 to 161)
Start Learning
Chapter 19 Offences and Penalties Rules (Rule 162)
Start Learning

Why Learn This With Teachoo?

Goods and Service Tax Acts and Rules explained. Bare Act also mentioned for your reference. Download in PDF