Introduction
Updated on: 08-03-2025
CGST Act
Goods & Service Rate
Levy & Collection (Sec. 1-11)
Tax & Compensation cess rates
Time & value of supply (Sec. 12-15)
Reverse charge on goods
Input Tax Credit (Sec. 16-21)
Reverse charge on services
Registration (Sec. 22-30)
Others
Invoices & Accounts (Sec. 31-36)
Integrated GST Act
Returns (Sec. 37-48)
Union territory GST Act
Tax payment & assessment (Sec. 49-60)
Schedules
Liability to pay & advance ruling (Sec. 85-106)
Definitions
Offences & Penalties (Sec. 122-138)
Downloads
Transitional provisions (Sec. 139-142)
Goods Codes
Miscellaneous provisions (Sec. 143-174)
Service Codes
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