Goods and Services Tax

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Description
Incorporating
• The Central Goods and Services Tax Act, 2017
(Act 12 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017
[As amended by the Finance Act, 2024 (8 of 2024), dt. 15-2-2024]
• The Central Goods and Services Tax (Extension to Jammu and Kashmir)
Act, 2017 (Act 26 of 2017, dt. 23-8-2017, w.r.e.f. 8-7-2017)
• The Integrated Goods and Services Tax Act, 2017 [Act 13 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017]
[As amended by the Finance Act, 2023 (8 of 2023), dt. 31-3-2023, w.e.f. 1-10-2023 and
IGST (Amdt.) Act, 2023 (31 of 2023), dt. 18-8-2023, w.e.f. 1-10-2023]
• The Integrated Goods and Services Tax (Extension to Jammu and Kashmir)
Act, 2017 (Act 27 of 2017, dt. 23-8-2017, w.r.e.f. 8-7-2017)
• The Union Territory Goods and Services Tax Act, 2017
(Act 14 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017)
[As amended by the Finance Act, 2020 (12 of 2020) dt. 27-3-2020]
• The Goods and Services Tax (Compensation to States) Act, 2017
(Act 15 of 2017), dt. 12-4-2017, w.e.f. 1-7-2017)
[As amended by the Finance Act, 2023 (8 of 2023), dt. 31-3-2023, w.e.f.1-4-2023, vide SO 1566(E), dt. 31-3-2023]
• The Central Goods and Services Tax Rules, 2017 with Forms
[Noti. No. 3/2017-CT, dt. 19-6-2017]
[As amended vide Noti. No. 02/2024-Central Tax, dt. 5-1-2024, w.e.f. 31-12-2023]
• The Integrated Goods and Services Tax Rules, 2017 with Forms
[Noti. No. 4/2017-Integrated Tax, dt. 28-6-2017, w.e.f. 22-6-2017]
(As amended vide Noti. No. 4/2018-Integrated Tax, dt. 31-12-2018, w.e.f. 1-1-2019)
• The Goods and Services Tax Compensation Cess Rules, 2017
[Noti. No. 2/2017-Compensation Cess, dt. 1-7-2017]
• The Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 [Noti. No. 1/2022-Compensation Cess, dt. 24-6-2022]
The Goods and Services Tax Settlement of Funds Rules, 2017
• The Goods and Services Tax Appellate Tribunal (Appointment & Conditions of Service of President & Members) Rules, 2023, dt. 25-10-2023
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Contents
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Chapter 1    :    Preliminary
Chapter 2    :    Administration
Chapter 3    :    Levy and Collection of Tax
Chapter 4    :    Time and Value of Supply
Chapter 5    :    Input Tax Credit
Chapter 6    :    Registration
Chapter 7    :    Tax Invoice, Credit and Debit Notes
Chapter 8    :    Accounts and Records
Chapter 9    :    Returns
Chapter 10  :    Payment of Tax
Chapter 11  :    Refunds
Chapter 12  :    Assessment
Chapter 13  :    Audit
Chapter 14  :    Inspection, Search, Seizure and Arrest
Chapter 15  :    Demands and Recovery
Chapter 16  :    Liability to Pay in Certain Cases
Chapter 17  :    Advance Ruling
Chapter 18  :    Appeals and Revision
Chapter 19  :    Offences and Penalties
Chapter 20  :    Transitional Provisions
Chapter 21  :    Miscellaneous
Schedule I
Schedule II
Schedule III
The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
1.    Short title and Commencement
2.    Extension and Amendment of Central Goods and Services Tax Act, 2017
3.    Repeal and Saving
The Integrated Goods and Services Tax Act, 2017
Chapter I      :    Preliminary
Chapter II     :    Administration
Chapter III    :    Levy and Collection of Tax
Chapter IV    :    Determination of Nature of Supply
Chapter V     :    Place of Supply of Goods or Services or Both
Chapter VI    :    Refund of Integrated Tax to International Tourist
Chapter VII   :    Zero Rated Supply
Chapter VIII  :    Apportionment of Tax and Settlement of Funds
Chapter IX    :    Miscellaneous
The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
1.    Short title and Commencement
2.    Extension and Amendment if Integrated Goods and Services Tax Act, 2017
3.    Repeal and Saving
The Union Territory Goods and Services Tax Act, 2017
Chapter 1    :    Preliminary
Chapter 2    :    Administration
Chapter 3    :    Levy and Collection of Tax
Chapter 4    :    Payment of Tax
Chapter 5    :    Inspection, Search Seizure and Arrest
Chapter 6    :    Demands and Recovery
Chapter 7    :    Advance Ruling
Chapter 8    :    Transitional Provisions
Chapter 9    :    Miscellaneous
THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
Section 1 to 14
The Schedule
Part II
The Central Goods and Services Tax Rules, 2017
Chapter 1    :    Preliminary
Chapter 2    :    Composition Rules
Chapter 3    :    Registration
Chapter 4    :    Determination of Value of Supply
Chapter 5    :    Input Tax Credit
Chapter 6    :    Tax Invoice, Credit and Debit Notes
Chapter 7    :    Accounts and Records
Chapter 8    :    Returns
Chapter 9    :    Payment of Tax
Chapter 10  :    Refund
Chapter 11  :    Assessment and Audit
Chapter 12  :    Advance Ruling
Chapter 13  :    Appeals and Revision
Chapter 14  :    Transitional Provisions
Chapter 15  :    Anti-Profiteering
Chapter 16  :    E-Way Rules
Chapter 17  :    Inspection, Search and Seizure
Chapter 18  :    Demands and Recovery
Chapter 19  :    Offences and Penalties
Forms
The Integrated Goods and Services Tax Rules, 2017
1.    Short title and Commencement
2.    Application of Central Goods and Services Tax Rules
Goods and Services Tax Compensation Cess Rules, 2017
1.    Short title and Commencement
2.    Adaptation of Central Goods and Services Tax Rules, 2017
The Goods and Services Tax Settlement of Funds Rules, 2017
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