Central Goods and Service Tax Act received the assent of the President on the
12th April 2017. CGST act will make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government.
CGST Act has 21 Chapters, 174 Sections and 3 Schedules.
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
Download the full act – CGST ACT