DIVISION ONE;
BASIC CONCEPTS;
CHAPTER 1 - INTRODUCTION & BASIC CONCEPT 3;
CHAPTER 2 - CONSTITUTIONAL AMENDMENT 72;
CHAPTER 3 - TRANSITIONAL PROVISIONS 79;
CHAPTER 4 - MEANING & SCOPE OF SUPPLY AND LEVY OF GST 150;
CHAPTER 5 - DEFINITION & PRINCIPLE OF CLASSIFICATION 301;
CHAPTER 6 - NON-TAXABLE SUPPLIES 459;
CHAPTER 7 - PAYMENT UNDER REVERSE CHARGE 483;
CHAPTER 8 - TIME OF SUPPLY & CHANGE IN RATE OF TAX 565;
CHAPTER 9 - PLACE OF SUPPLY 591;
CHAPTER 10 - VALUE OF SUPPLY 738;
CHAPTER 11 - JOB WORK, SCRAP & WASTE GENERATED AT JOB-WORKER 812;
CHAPTER 12 - ELECTRONIC COMMERCE OPERATOR & COLLECTION OF TAX AT SOURCE 830;
CHAPTER 13 - TAX DEDUCTED AT SOURCE 880;
DIVISION TWO;
EXEMPTIONS & OTHER LEVIES;
CHAPTER 14 - EXEMPTIONS 901;
CHAPTER 15 - UNION TERRITORY GOODS & SERVICES TAX 1370;
CHAPTER 16 - GST (COMPENSATION TO STATES) ACT 1374;
CHAPTER 16A - CESS 1376;
CHAPTER 17 - COMPOSITION LEVY 1380;
DIVISION THREE;
EXPORT & IMPORT OF GOODS AND SERVICES;
CHAPTER 18 - EXPORT OF GOODS, SERVICES AND EXPORT INCENTIVES 1419;
CHAPTER 19 - DEEMED EXPORTS INCLUDING EOU, STP 1482;
CHAPTER 20 - SPECIAL ECONOMIC ZONE 1498;
CHAPTER 21 - IMPORT OF GOODS & SERVICES 1523;
CHAPTER 22 - ADMINISTRATION & REGISTRATION 1542;
DIVISION FOUR;
PROCEDURES;
CHAPTER 23 - TAXABLE PERSON, TAX INVOICE, CREDIT & DEBIT NOTES & E-WAY BILL 1617;
CHAPTER 24 - PAYMENT OF TAX AND INTEREST - COMPUTATION OF TAX LIABILITY 1697;
CHAPTER 25 - RETURNS 1720;
CHAPTER 26 - ASSESSMENT 1879;
CHAPTER 27 - DEMAND, RECOVERY AND ADJUDICATION 1913;
CHAPTER 28 - REFUND OF TAXES 1966;
CHAPTER 29 - AUDIT OF ASSESSEE’S ACCOUNTS 2093;
CHAPTER 30 - PENALTIES, CONFISCATION & FINE 2124;
CHAPTER 31 - ARREST, PROSECUTION AND COMPOUNDING 2169;
CHAPTER 32 - ADVANCE RULING 2191;
CHAPTER 33 - INSPECTION, SEARCH & SEIZURE 2207;
CHAPTER 34 - LIABILITY TO PAY IN CERTAIN CASES 2219;
CHAPTER 35 - GOODS AND SERVICES TAX PRACTITIONER SCHEME & PROVISIONAL ATTACHMENT 2227;
CHAPTER 35A - ANTI-PROFITEERING MEASURE 2239;
CHAPTER 36 - RESIDUAL MATTERS 2268;
DIVISION FIVE;
INPUT TAX CREDIT;
CHAPTER 37 - INTRODUCTION TO INPUT TAX CREDIT 2289;
CHAPTER 38 - INPUT 2294;
CHAPTER 39 - INPUT SERVICE 2358;
CHAPTER 40 - CAPITAL GOODS 2372;
CHAPTER 41 - UTILIZATION OF INPUT TAX CREDIT 2387;
CHAPTER 42 - CONDITIONS, TIME LIMIT AND DOCUMENTS FOR AVAILMENT OF CREDIT 2412;
CHAPTER 43 - COMMON INPUTS AND INPUT SERVICES FOR EXEMPTED AND TAXABLE SUPPLIES 2460;
CHAPTER 44 - REMOVAL OF INPUT, CAPITAL GOODS AND WASTE INCLUDING FOR JOB-WORK 2478;
CHAPTER 45 - PROCEDURES AND RECORDS FOR INPUT TAX CREDIT 2481;
CHAPTER 46 - INPUT SERVICE DISTRIBUTOR 2487;
*See Volume 2.;
CHAPTER 47 - MATCHING OF CREDIT AND BLACK LISTING OF DEALER 2504;
CHAPTER 48 - RECOVERY OF INPUT TAX CREDIT 2507;
CHAPTER 49 - MISCELLANEOUS PROVISIONS 2512;
DIVISION SIX;
APPEALS;
CHAPTER 50 - APPEAL - GENERAL PROVISIONS 2527;
CHAPTER 51 - TIME LIMIT FOR FILING APPEAL AND CONDONATION OF DELAY 2583;
CHAPTER 52 - PRE-DEPOSIT OF DUTY FOR ENTERTAINING APPEAL 2598;
CHAPTER 53 - DEPARTMENTAL APPEAL & POWER OF REVISIONAL AUTHORITY 2609;
CHAPTER 54 - APPEAL TO APPELLATE AUTHORITY 2623;
CHAPTER 55 - APPEAL BEFORE GOODS & SERVICES TAX APPELLATE TRIBUNAL 2634;
CHAPTER 56 - ORDER OF APPELLATE TRIBUNAL 2653;
CHAPTER 57 - PROCEDURE BEFORE APPELLATE TRIBUNAL 2675;
CHAPTER 58 - POWERS AND LIMITATIONS OF APPELLATE TRIBUNAL 2691;
CHAPTER 59 - APPEAL BEFORE HIGH COURT 2714;
CHAPTER 60 - APPEAL BEFORE SUPREME COURT 2726;
DIVISION SEVEN
ACTS/RULES/NOTIFICATIONS/CIRCULARS & CLARIFICATIONS CENTRAL GOODS AND SERVICES TAX ACT, 2017 2735;
INTEGRATED GOODS AND SERVICES TAX ACT, 2017 2989;
UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 3029;
GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 3067;
CENTRAL GOODS AND SERVICES TAX RULES, 2017 3085;
INTEGRATED GOODS AND SERVICES TAX RULES, 2017 3267;
GOODS AND SERVICES TAX COMPENSATION CESS RULES, 2017 3283;
GOODS AND SERVICES TAX (PERIOD OF LEVY AND COLLECTION OF CESS) RULES, 2022 3287;
UNION TERRITORY GOODS AND SERVICES TAX (ANDAMAN AND NICOBAR ISLANDS) RULES, 2017 3291;
UNION TERRITORY GOODS AND SERVICES TAX (CHANDIGARH) RULES, 2017 3295;
UNION TERRITORY GOODS AND SERVICES TAX (DADRA AND NAGAR HAVELI) RULES, 2017 3299;
UNION TERRITORY GOODS AND SERVICES TAX (DAMAN AND DIU) RULES, 2017 3303;
UNION TERRITORY GOODS AND SERVICES TAX (LAKSHADWEEP) RULES, 2017 3307;
NOTIFICATIONS 3311;
CIRCULARS & CLARIFICATIONS 3645;
LIST OF PRESCRIBED FORMS I;
LIST OF NOTIFICATIONS xi;
LIST OF CIRCULARS & CLARIFICATIONS xlv.