CGST ACT
CHAPTER I
PRELIMINARY
CHAPTER II
ADMINISTRATION
CHAPTER III
LEVY AND COLLECTION OF TAX
CHAPTER IV
TIME AND VALUE OF SUPPLY
CHAPTER V
INPUT TAX CREDIT
CHAPTER VI
REGISTRATION
CHAPTER VII
TAX INVOICE, CREDIT AND DEBIT NOTES
CHAPTERVIII
ACCOUNTS AND RECORDS
CHAPTER IX
RETURNS
CHAPTER X
PAYMENT OF TAX
CHAPTER XI
REFUNDS
CHAPTER XII
ASSESSMENT
CHAPTER XIII
AUDIT
CHAPTER XIV
INSPECTION, SEARCH, SEIZURE AND ARREST
CHAPTER XV
DEMANDS AND RECOVERY
CHAPTER XVI
LIABILITY TO PAY IN CERTAIN CASES
CHAPTER XVII
ADVANCE RULING
CHAPTER XVIII
APPEALS AND REVISION
CHAPTER XIX
OFFENCES AND PENALTIES
CHAPTER XX
TRANSITIONAL PROVISIONS
CHAPTER XXI
MISCELLANEOUS
SCHEDULE I
SCHEDULE II
SCHEDULE III
