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The Central Goods and Services Tax Rules, 2017
- CHAPTER I - PRELIMINARY
- CHAPTER II - COMPOSION RULES
- CHAPTER III - REGISTRATION
- CHAPTER IV - DETERMINATION OF VALUE OF SUPPLY
- CHAPTER V - INPUT TAX CREDIT
- CHAPTER VI - TAX INVOICE, CREDIT AND DEBIT NOTES
- CHAPTER VII - ACCOUNTS AND RECORDS
- CHAPTER VIII - RETURNS
- CHAPTER IX - PAYMENT OF TAX
- CHAPTER X - REFUND
- CHAPTER XI - ASSESSMENT AND AUDIT
- CHAPTER XII - ADVANCE RULING
- CHAPTER XIII - APPEALS AND REVISION
- CHAPTER XIV - TRANSITIONAL PROVISIONS
- CHAPTER XV - ANTI-PROFITEERING
- CHAPTER XVI - E-WAY RULES
- CHAPTER XVII - INSPECTION, SEARCH AND SEIZURE
- CHAPTER XVIII - DEMANDS AND RECOVERY
- CHAPTER XIX - OFFENCES AND PENALTIES