The Central Goods and Services Tax Act, 2017
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Chapter No.
Particulars
Sections
I
Preliminary
1 - 2
II
Administration
3 - 6
III
Levy and Collection of Tax
7 - 11
IV
Time and Value of Supply
12 - 15
V
Input Tax Credit
16 - 21
VI
Registration
22 - 30
VII
Tax Invoice, Credit and Debit Notes
31 - 34
VIII
Accounts and Records
35 - 36
IX
Returns
37 - 48
X
Payment of Tax
49 - 53A
XI
Refunds
54 - 58
XII
Assessment
59 - 64
XIII
Audit
65 - 66
XIV
Inspection, Search, Seizure and Arrest
67 - 72
XV
Demand and Recovery
73 - 84
XVI
Liability to pay in certain cases
85 - 94
XVII
Advance Ruling
95 - 106
XVIII
Appeals and Revision
107 - 121
XIX
Offences and Penalties
122 - 138
XX
Transitional Provisions
139 - 142
XXI
Miscellaneous
143 - 174
SCHEDULES
Schedules
I - III
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