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The Central Goods and Services Tax Act
CHAPTER 1 PRELIMINARY
CHAPTER 1 PRELIMINARY
CHAPTER 2 ADMINISTRATION
CHAPTER 3 LEVY AND COLLECTION OF TAX
CHAPTER 4 TIME AND VALUE OF SUPPLY
CHAPTER 5 INPUT TAX CREDIT
CHAPTER 6 REGISTRATION
CHAPTER 7 TAX INVOICE
CHAPTER 7 TAX INVOICE CREDIT AND DEBIT NOTES
CHAPTER 8 ACCOUNTS AND RECORDS
CHAPTER 9 RETURNS
CHAPTER 10 PAYMENT OF TAX
CHAPTER 11 REFUNDS
CHAPTER 12 ASSESSMENT
CHAPTER 13 AUDIT
CHAPTER 14 INSPECTION SEARCH SEIZURE AND ARREST
CHAPTER 14 INSPECTION
CHAPTER 15 DEMANDS AND RECOVERY
CHAPTER 16 LIABILITY TO PAY IN CERTAIN CASES
CHAPTER 17 ADVANCE RULLING
CHAPTER 18 APPEALS AND REVISIONS
CHAPTER 19 OFFENCES AND PENALTIES
CHAPTER 20 TRANSITIONAL PROVISIONS
CHAPTER 21 MISCELLANEOUS
SCHEDULE 1
SCHEDULE 2
SCHEDULE 3
