Central Goods and Services Tax Act 2017

	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
	CHAPTER- VIII 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
	SCHEDULES