GST · CGST Act
Central Goods and Services Tax Act, 2017
Bare Act text with section-wise analytical commentary. In force from 1 July 2017.
- Sections
- 197
- Chapters
- 21
- Commentary
- 21 vols
- In force
- 01-Jul-17
Chapters
Browse the CGST Act chapter by chapter.
IIIIIIIVVVIVIIVIIIIXXXIXIIXIIIXIVXVXVIXVIIXVIIIXIXXXXXI
Preliminary
2 sections
Administration
4 sections
Levy and Collection of Tax
6 sections
Time and Value of Supply
4 sections
Input Tax Credit
6 sections
Registration
9 sections
Tax Invoice Credit and Debit Notes
5 sections
Accounts and Records
2 sections
Returns
13 sections
Payment of Tax
8 sections
Refunds
5 sections
Assessment
6 sections
Audit
2 sections
Inspection Search Seizure and Arrest
6 sections
Demands and Recovery
13 sections
Liability to Pay in Certain Cases
10 sections
Advance Ruling
15 sections
Appeals and Revision
15 sections
Offences and Penalties
18 sections
Transitional Provisions
4 sections
Miscellaneous
34 sections