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Sections

Most updated and easy to understand sections of GST India.

CGST Act 2017

PRELIMINARY [1-2]
ADMINISTRATION [3-6]
LEVY AND COLLECTION OF TAX [7-11]
TIME AND VALUE OF SUPPLY [12-15]
INPUT TAX CREDIT [16-21]
REGISTRATION [22-30]
TAX INVOICE, CREDIT AND DEBIT NOTES [31-34]
ACCOUNTS AND RECORDS [35-36]
RETURNS [37-48]
PAYMENT OF TAX [49-53]
REFUNDS [54-58]
ASSESSMENT [59-64]
AUDIT [65-66]
INSPECTION, SEARCH, SEIZURE AND ARREST [67-72]
DEMANDS AND RECOVERY [73-84]
LIABILITY TO PAY IN CERTAIN CASES [85-94]
ADVANCE RULING [95-106]
APPEALS AND REVISION [107-121]
OFFENCES AND PENALTIES [122-138]
TRANSITIONAL PROVISIONS [139-142]
MISCELLANEOUS [143-174]
SCHEDULES [I-III]

IGST Act 2017

PRELIMINARY [1-2]
ADMINISTRATION [3-4]
LEVY AND COLLECTION OF TAX [5-6]
DETERMINATION OF NATURE OF SUPPLY [7-9]
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH [10-14]
REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST [15]
ZERO RATED SUPPLY [16]
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS [17-19]
MISCELLANEOUS [20-25]