(Goods and Services Tax Law)

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Section 1 of CGST Act, 2017 – Short title, extent and commencement

Section 2 of CGST Act, 2017 – Definitions

Section 3 of CGST Act, 2017 – Officers under this Act

Section 4 of CGST Act, 2017 – Appointment of officers

Section 5 of CGST Act, 2017 – Powers of officers

Section 6 of CGST Act, 2017 – Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

Section 7 of CGST Act, 2017 – Scope of supply

Section 8 of CGST Act, 2017 – Tax liability on composite and mixed supplies

Section 9 of CGST Act, 2017 – Levy and collection

Section 10 of CGST Act, 2017 – Composition levy

Section 11 of CGST Act, 2017 – Power to grant exemption from tax

Section 11A of CGST Act, 2017 – Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice

Section 12 of CGST Act, 2017 – Time of supply of goods

Section 13 of CGST Act, 2017 – Time of supply of services

Section 14 of CGST Act, 2017 – Change in rate of tax in respect of supply of goods or services

Section 15 of CGST Act, 2017 – Value of taxable supply

Section 16 of CGST Act, 2017 – Eligibility and conditions for taking input tax credit (ITC)

Section 17 of CGST Act, 2017 – Apportionment of credit and blocked credits (ITC)

Section 18 of CGST Act, 2017 – Availability of credit (ITC) in special circumstances

Section 19 of CGST Act, 2017 – Taking input tax credit (ITC) in respect of inputs and capital goods sent for job work

Section 20 of CGST Act, 2017 –Manner of distribution of credit (ITC) by Input Service Distributor (ISD)

Section 21 of CGST Act, 2017 – Manner of recovery of credit (ITC) distributed in excess

Section 22 of CGST Act, 2017 – Persons liable for registration

Section 23 of CGST Act, 2017 – Persons not liable for registration

Section 24 of CGST Act, 2017 – Compulsory registration in certain cases

Section 25 of CGST Act, 2017 – Procedure for registration

Section 26 of CGST Act, 2017 – Deemed registration

Section 27 of CGST Act, 2017 – Special provisions relating to casual taxable person and non-resident taxable person

Section 28 of CGST Act, 2017 – Amendment of registration

Section 29 of CGST Act, 2017 – Cancellation or suspension of registration

Section 30 of CGST Act, 2017 – Revocation of cancellation of registration

Section 31 of CGST Act, 2017 – Tax invoice

Section 31A of CGST Act, 2017 – Facility of digital payment to recipient

Section 32 of CGST Act, 2017 – Prohibition of unauthorised collection of tax

Section 33 of CGST Act, 2017 – Amount of tax to be indicated in tax invoice and other documents

Section 34 of CGST Act, 2017 – Credit and debit notes

Section 35 of CGST Act, 2017 – Accounts and other records

Section 36 of CGST Act, 2017 – Period of retention of accounts

Section 37 of CGST Act, 2017 – Furnishing details of outward supplies

Section 38 of CGST Act, 2017 – Communication of details of inward supplies and input tax credit

Section 39 of CGST Act, 2017 – Furnishing of returns

Section 40 of CGST Act, 2017 – First return

Section 41 of CGST Act, 2017 – Availment of input tax credit

Section 42 of CGST Act, 2017 – Matching, reversal and reclaim of input tax credit

Section 43 of CGST Act, 2017 – Matching, reversal and reclaim of reduction in output tax liability

Section 43A of CGST Act, 2017 – Procedure for furnishing return and availing input tax credit

Section 44 of CGST Act, 2017 – Annual return

Section 45 of CGST Act, 2017 – Final return

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