The Central Goods and Services Act, 2017

Table of Contents

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 - ADVANCE RULING

CHAPTER XIX - OFFENCES AND PENALTIES

CHAPTER XX - TRANSITIONAL PROVISIONS

CHAPTER XXI - MISCELLANEOUS

SCHEDULES