CGST Act - Central Goods and Services Tax Act

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Chapter I CGST Preliminary Clauses (Section 1 to 2)

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Chapter II CGST Administration (Section 3 to 6)

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

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

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

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Chapter VI CGST Registration (Section 22 to 30)

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

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

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Chapter IX CGST Returns (Section 37 to 48)

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

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Chapter XI CGST Refunds (Section 54 to 58)

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Chapter XII CGST Assessment (Section 59 to 64)

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Chapter XIII CGST Audit (Section 65 to 66)

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Chapter XIV CGST Inspection, Search, Seizure And Arrest

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

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

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Chapter XVII CGST Advance Ruling (Section 95 to 106)

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

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

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Chapter XX CGST Transitional Provisions (Section 139 to 142)

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Chapter XXI CGST Miscellaneous (Section 143 to 174)

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CGST Schedules

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