| 1 |
Constitution GST Amendment Act |
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| 2 |
CHAPTER I: PRELIMINARY |
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| 3 |
CHAPTER II: ADMINISTRATION |
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| 4 |
CHAPTER III: LEVY AND COLLECTION OF TAX |
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| 5 |
CHAPTER IV: TIME OF SUPPLY |
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| 5.1 |
CHAPTER IV A: VALUE OF SUPPLY |
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| 6 |
CHAPTER V: INPUT TAX CREDIT |
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| 7 |
CHAPTER VI: REGISTRATION |
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| 8 |
CHAPTER VII: TAX INVOICE, CREDIT AND DEBIT NOTES |
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| 9 |
CHAPTER VIII: ACCOUNTS AND RECORDS |
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| 10 |
CHAPTER IX: RETURNS |
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| 11 |
CHAPTER X: PAYMENT OF TAX |
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| 12 |
CHAPTER XI: REFUNDS |
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| 13 |
CHAPTER XII: ASSESSMENT |
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| 14 |
CHAPTER XIII: AUDIT |
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| 15 |
CHAPTER XIV: INSPECTION, SEARCH, SEIZURE AND ARREST |
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| 15A |
E-Way-Bill |
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| 16 |
CHAPTER XV: DEMANDS AND RECOVERY |
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| 17 |
CHAPTER XVI: LIABILITY TO PAY IN CERTAIN CASES |
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| 18 |
CHAPTER XVII: ADVANCE RULING |
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| 19 |
CHAPTER XVIII: APPEALS AND REVISION |
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| 20 |
CHAPTER XIX: OFFENCES AND PENALTIES |
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| 21 |
CHAPTER XX: TRANSITIONAL PROVISIONS |
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| 22 |
CHAPTER XXI: MISCELLANEOUS |
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| 23 |
IGST : Place of Supply |
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| 24 |
IGST - Other than place of Supply |
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| 25 |
Union Territory Goods and Service Tax Act |
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| 26 |
Compensation to States Act |
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| 27 |
NOTE ON STATE GST LAWS |
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