CGST Act - Central Goods and Services Tax Act

Master CGST Act - Central Goods and Services Tax Act with comprehensive NCERT Solutions, Practice Questions, MCQs, Sample Papers, Case Based Questions, and Video lessons.

See all 22 sections

1 Chapter I CGST Preliminary Clauses (Section 1 to 2)

2 Chapter II CGST Administration (Section 3 to 6)

3 Chapter III CGST Levy And Collection Of Tax (Section 7 to 11)

4 Chapter IV CGST Time And Value of Supply (Section 12 to 15)

5 Chapter V CGST Input Tax Credit (Section 16 to 21)

6 Chapter VI CGST Registration (Section 22 to 30)

7 Chapter VII CGST Tax Invoice, Credit And Debit (Section 31 to 34)

8 Chapter VIII CGST Accounts And Records (Section 35 to 36)

9 Chapter IX CGST Returns (Section 37 to 48)

10 Chapter X CGST Payment of Tax (Section 49 to 53)

11 Chapter XI CGST Refunds (Section 54 to 58)

12 Chapter XII CGST Assessment (Section 59 to 64)

13 Chapter XIII CGST Audit (Section 65 to 66)

14 Chapter XIV CGST Inspection, Search, Seizure And Arrest

15 Chapter XV CGST Demands And Recovery (Section 73 to 84)

16 Chapter XVI CGST Liability To Pay In Certain Cases (Section 85 to 94)

17 Chapter XVII CGST Advance Ruling (Section 95 to 106)

18 Chapter XVIII CGST Appeals And Revision (Section 107 to 121)

19 Chapter XIX CGST Offences And Penalties (Section 122 to 138)

20 Chapter XX CGST Transitional Provisions (Section 139 to 142)

21 Chapter XXI CGST Miscellaneous (Section 143 to 174)

22 CGST Schedules

Why Learn This With Teachoo?

Goods and Services Act 2017 with all sections explained in a chapterwise format. In addition to detailed explanation on GST, we have also provided different GST bills for your reference.

You download different GST bills here

CGST Bill as introduced in Lok Sabha 2017 - Download PDF / Downlaod in Hindi
Compensation Cess Bill as introduced in Lok Sabha 2017 - Download PDF / Download in Hindi
IGST Bill as introduced in Lok Sabha 2017 - Download PDF / Download in Hindi
UTGST Bill as introduced in Lok Sabha 2017 - Download PDF / Download in Hindi

Detailed explanations of different Sections of GST Act (Central) is explained in the following Chapters. Click on the below topics to find more detailed explanations of each section

Class 6

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Class 9

Class 10

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Class 12

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