| 1 |
Chapter 1: Preliminary |
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| 2 |
Chapter 2: Administration
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| 3 |
Chapter 3: Levy and Collection of Tax |
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| 4 |
Chapter 4: Time of Supply |
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| 5 |
Chapter 5: Value of Supply |
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| 6 |
Chapter 6: Input Tax Credit |
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| 7 |
Chapter 7: Registration |
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| 8 |
Chapter 8: Tax Invoice, Debit and Credit Notes |
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| 9 |
Chapter 9: Accounts and Records |
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| 10 |
Chapter 10: Returns |
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| 11 |
Chapter 11: Payment of Tax |
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| 12 |
Chapter 12: Refunds |
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| 13 |
Chapter 13: Assessment |
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| 14 |
Chapter 14: Audit |
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| 15 |
Chapter 15: Inspection, Search, Seizure And Arrest |
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| 16 |
Chapter 16: Demands and Recovery |
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| 17 |
Chapter 17: Liability to pay in certain cases |
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| 18 |
Chapter 18: Advance Ruling |
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| 19 |
Chapter 19: Appeals and Revision |
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| 20 |
Chapter 20: Offences and Penalties |
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| 21 |
Chapter 21: Transitional Provisions |
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| 22 |
Chapter 22: Miscellaneous |
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| 23 |
IGST Act, 2017 |
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| 24 |
Union Territory Goods and Service Tax Act, 2017 |
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| 25 |
GST (Compensation to States) Act, 2017 |
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| 26 |
Note on State GST Laws & Rules |
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