Introduction

Updated on: 06-02-2021

CGST Act

Goods & Service Rate

Levy & collection
(Sec. 1-11)

Tax &
Compensation cess rates

Time & value of supply (12-15)

Reverse charge on goods

Input Tax Credit
(16-21)

Reverse charge on
services

Registration (22-30)

Others

Invoices & accounts
(31-36)

Integrated GST Act

Returns (37-48)

Union territory GST Act

Tax payment & assessment (49-60)

Schedules

Liability to pay & advance ruling (85-106)

Definitions

Offences &
penalties (122-138)

Downloads

Transitional provisions (139-142)

Goods Codes

Miscellaneous provisions (143-174)

Service Codes

Rules & Forms (link to
CBIC website)

CGST Rules

IGST Rules

Forms

Notifications

CGST

IGST

SGST

CGST Rate

IGST Rate

UTGST

Compensation cess

Compensation
cess rate

Circulars/Orders