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CGST Act (Central Goods and Services Tax Act, 2017)

The CGST Act is the primary Central legislation governing levy, collection, and administration of GST on intra-State supplies in India. This section is designed as a quick-reference library where you can access the Act chapter-wise and section-wise, with clear navigation for professionals, businesses, and learners.

Each Chapter and Section is presented as a separate post for easier reading, search, and citation. You can quickly locate the exact provision, understand where it applies in the compliance lifecycle, and move across related sections without losing context.

  1. Chapter I – Preliminary (Sections 1–2)
  2. Chapter II – Administration (Sections 3–6)
  3. Chapter III – Levy and Collection of Tax (Sections 7–11)
  4. Chapter IV – Time and Value of Supply (Sections 12–15)
  5. Chapter V – Input Tax Credit (Sections 16–21)
  6. Chapter VI – Registration (Sections 22–30)
  7. Chapter VII – Tax Invoice, Credit and Debit Notes (Sections 31–34)
  8. Chapter VIII – Accounts and Records (Sections 35–36)
  9. Chapter IX – Returns (Sections 37–48)
  10. Chapter X – Payment of Tax (Sections 49–53)
  11. Chapter XI – Refunds (Sections 54–58)
  12. Chapter XII – Assessment (Sections 59–64)
  13. Chapter XIII – Audit (Sections 65–66)
  14. Chapter XIV – Inspection, Search, Seizure and Arrest (Sections 67–72)
  15. Chapter XV – Demands and Recovery (Sections 73–84)
  16. Chapter XVI – Liability to Pay in Certain Cases (Sections 85–94)
  17. Chapter XVII – Advance Ruling (Sections 95–106)
  18. Chapter XVIII – Appeals and Revision (Sections 107–121)
  19. Chapter XIX – Offences and Penalties (Sections 122–138)
  20. Chapter XX – Transitional Provisions (Sections 139–142)
  21. Chapter XXI – Miscellaneous (Sections 143–174)

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