Introduction

CGST
Act

Rules
& Forms

Goods
Rate

Others

Levy & collection (Sec. 1-11) 

Composition rules (Rule 3-7)

Goods rate

Integrated GST Act

Time & value of supply (12-15)

Registration (8-26)

Exempt goods

Union territory GST Act

Input Tax Credit (16-21)

Value of supply (27-35)

Reverse charge on goods

Schedules

Registration (22-30)

Input tax credit (36-45)

Compensation cess rates

Definitions

Invoices & accounts (31-36)

Invoices and accounts (46-58)

Downloads

Returns (37-48)

Returns (59-84)

Service
Rate

Notifications

Tax payment & assessment (49-64)

Payment & refund (85-97)

Service rate

CGST

Liability to pay & advance ruling (85-106)

Transitional provisions (117-121)

Exempt services

IGST

Offences & penalties (122-138)

Other rules (98-116,
122-162)

Reverse charge on services

CGST Rate

Transitional provisions (139-142)

Forms

HSN
Codes

IGST Rate

Miscellaneous provisions (143-174)

Goods codes

Circulars/Orders

Service codes

Others