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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