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