CGST ACT

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

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