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  1. Tax Practical
  2. GST - Goods and Services Tax, India
  3. GST Acts and Rules

GST Acts and Rules

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

CGST Act - Central Goods and Services Tax Act

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

IGST - Integrated Goods and Service Tax Act

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

UTGST - Union Territory Goods and Service Tax Act

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

Central Goods and Services Tax (CGST) Rules, 2017

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