Contents
Central Goods and Services Tax Act, 2017
Chapter 1 Preliminary CGST-1 Chapter 2 Administration CGST-27 Chapter 3 Levy And Collection of Tax CGST-61 Chapter 4 Time and Value of Supply CGST-211 Chapter 5 Input Tax Credit CGST-247 Chapter 6 Registration CGST-334 Chapter 7 Tax Invoice, Credit and Debit Notes CGST-471 Chapter 9 Returns CGST-521 Chapter 10 Payment of Tax CGST-661 Chapter 11 Refunds CGST-749 Chapter 12 Assessment CGST-837 Chapter 13 Audit CGST-882 Chapter 14 Inspection Search Seizure and Arrest CGST-895 Chapter 15 Demands And Recovery CGST-1062 Chapter 16 Liability to Pay in Certain Cases CGST-1208 Chapter 17 Advance Ruling CGST-1242 Chapter 18 Appeals And Revision CGST-1301 Chapter 19 Offences and Penalties CGST-1394 Chapter 20 Transitional Provisions CGST-1572 Chapter 21 Miscellaneous CGST-1663
Integrated Goods and Services Tax Act, 2017
Chapter 1 Introduction, Applicability and Definitions IGST-3 Chapter 2 Administration IGST-13 Chapter 3 Levy and Collection under IGST Act IGST-18 Chapter 4 Determination of Nature of Supply IGST-34 Chapter 5 Place of Supply goods and Services IGST-45 Chapter 6 Refund of Integrated Tax to Foreign Tourist IGST-74 Chapter 7 Zero Rated Supply IGST-79 Chapter 8 Apportionment of Tax and Settlement of Funds IGST-88 Chapter 9 Chapter IX Miscellaneous IGST-100 Union
Territory Goods and Services Tax Act, 2017
Chapter 1 Preliminary UTGST-3 Chapter 2 Administration UTGST-9 Chapter 3 Levy and Collection of Tax UTGST-16 Chapter 4 Payment of Tax UTGST-26 Chapter 5 Inspection, Search, Seizure and Arrest UTGST-35 Chapter 6 Demands and Recovery UTGST-38 Chapter 7 Advance Ruling UTGST-43 Chapter 8 Transitional Provisions UTGST-50 Chapter 9 Miscellaneous UTGST-70 Goods and Services Tax (Compensation To States) Act, 2017 Section 1 : Short title, extent and commencement CESS-5 Section 2 : Definitions CESS-6 Section 3 : Projected growth rate CESS-8 Section 4 : Base year CESS-9 Section 5 : Base year revenue CESS-10 Section 6 : Projected revenue for any year CESS-14 Section 7 : Calculation and release of compensation CESS-15 Section 8 : Levy and collection of cess CESS-18 Section 9 : Returns, payments and refunds CESS-20 Section 10 : Crediting proceeds of cess to Fund CESS-21 Section 11 : Other provisions relating to cess CESS-24 Section 12 : Power to make rules CESS-25 Section 13 : Laying of rules before Parliament CESS-27 Section 14 : Power to remove difficulties CESS-28