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  • Home
  • Indian Major Laws
  • Central Goods & Service Tax Act

Central Goods & Service Tax Act 2017

Sections Particulars
Chapter I Preliminary
1 Short title, extent and commencement.
2 Definitions
Chapter II Administration
3 Officers under this act
4 Appointment of officers.
5 Powers of officers
6 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
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 XI 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 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

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