📜

CGST Act

Central Goods and Services Tax Act, 2017

21 Chapters covering levy, ITC, registration, returns, payments, refunds, assessments, appeals, and penalties

21 Chapters~51h0/112 done

Chapters

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Ch 1: Preliminary

Definitions and basic concepts - foundation of GST law

2 sections•~1h•0/2 done

🏛️

Ch 2: Administration

GST administrative hierarchy and officer powers

4 sections•~1h•0/4 done

💰

Ch 3: Levy and Collection of Tax

Core charging provisions - scope of supply, rates, composition scheme

6 sections•~3h•0/6 done

⏰

Ch 4: Time and Value of Supply

When tax liability arises and how to determine taxable value

4 sections•~3h•0/4 done

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Ch 5: Input Tax Credit

ITC eligibility, blocked credits, and utilization - critical for tax planning

6 sections•~4h•0/6 done

📝

Ch 6: Registration

Who must register, thresholds, procedures, cancellation

9 sections•~3h•0/9 done

🧾

Ch 7: Tax Invoice, Credit and Debit Notes

Invoice requirements, bill of supply, credit/debit notes

5 sections•~2h•0/5 done

📊

Ch 8: Accounts and Records

Record keeping requirements and retention period

2 sections•~1h•0/2 done

📅

Ch 9: Returns

GSTR-1, GSTR-3B, Annual returns, due dates, late fees

12 sections•~5h•0/12 done

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Ch 10: Payment of Tax

Electronic ledgers, ITC utilization, TDS, TCS, interest

8 sections•~4h•0/8 done

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Ch 11: Refund

Refund procedures, time limits, and interest on delayed refunds

5 sections•~2h•0/5 done

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Ch 12: Assessment

Self-assessment, provisional, scrutiny, and best judgment assessment

6 sections•~2h•0/6 done

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Ch 13: Audit

Department audit and special audit provisions

3 sections•~1h•0/3 done

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Ch 14: Inspection, Search, Seizure and Arrest

Powers of officers for inspection, search, seizure and arrest

6 sections•~2h•0/6 done

⚖️

Ch 15: Demands and Recovery

SCN procedures, time limits, penalties, and recovery methods

10 sections•~5h•0/10 done

👥

Ch 16: Liability in Certain Cases

Liability of partners, directors, agents, and on business transfer

3 sections•~1h•0/3 done

❓

Ch 17: Advance Ruling

Authority for Advance Ruling, appeals, and binding nature

5 sections•~2h•0/5 done

⚡

Ch 18: Appeals and Revision

Appellate hierarchy, pre-deposit requirements, time limits

5 sections•~3h•0/5 done

⚠️

Ch 19: Offences and Penalties

Offences, penalties, prosecution, compounding

6 sections•~3h•0/6 done

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Ch 20: Transitional Provisions

Migration from pre-GST regime

2 sections•~1h•0/2 done

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Ch 21: Miscellaneous

Job work, deemed exports, anti-profiteering, and other provisions

3 sections•~2h•0/3 done