CGST
PRELIMINARY  |
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| 1-2 | Short title and commencement |
| Composition Rules |
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| 3-7 | Composition Rules |
| REGISTRATION |
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| 8-26 | REGISTRATION |
| DETERMINATION OF VALUE OF SUPPLY |
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| 27-35 | DETERMINATION OF VALUE OF SUPPLY |
| INPUT TAX CREDIT |
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| 36-45 | INPUT TAX CREDIT |
| TAX INVOICE, CREDIT AND DEBIT NOTES |
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| 46-55 | TAX INVOICE, CREDIT AND DEBIT NOTES |
| ACCOUNTS AND RECORDS |
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| 56-58 | ACCOUNTS AND RECORDS |
| RETURNS |
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| 59-84 | RETURNS |
| PAYMENT OF TAX |
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| 85-88 | PAYMENT OF TAX |
| REFUND |
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| 89-97 | REFUND |
| ASSESSMENT AND AUDIT |
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| 98-102 | ASSESMENT AND AUDIT |
| ADVANCE RULING |
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| 103-107 | ADVANCE RULING |
| APPEALS AND REVISION |
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| 108-116 | APPEALS AND REVISIONS |
| TRANSITIONAL PROVISIONS |
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| 117-121 | TRANSITIONAL PROVISIONS |
| ANTI-PROFITEERING |
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| 122-137 | ANTI-PROFITEERING |
| E-WAY RULES |
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| 138 | E-WAY RULES |
| INSPECTION, SEARCH AND SEIZURE |
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| 139-141 | INSPECTION,SEARCH AND SEIZURE |
| DEMANDS AND RECOVERY |
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| 142-161 | DEMANDS AND RECOVERY |
| OFFENCES AND PENALTIES |
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| 162 | OFFENCES AND PENALITIES |