GST

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

Chapters Title 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 49-53
XI Refunds 54-58
XII Assessment 59-64
XIII Audit 65-66
XIV Inspection, Search , Seizure and arrest 67-72
XV Demands 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

Schedule I Activities to be treated as supply even if made without consideration

Schedule II Activities to be treated as supply of goods or supply of services
Schedule III Activities or Transactions which shall be treated neither as a Supply of Goods nor
a Supply of Services

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