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Guide on Section 7 of CGST Act - Scope of supply
Guide on Section 8 of CGST Act - Tax liability on composite and mixed supplies
Guide on Section 9 of CGST Act - Levy and collection
Guide on Section 10 of CGST Act - Composition levy
Guide on Section 11 of CGST Act - Power to grant exemption from tax
Guide on Section 12 of CGST Act - Time of supply of Goods
Guide on Section 13 of CGST Act - Time of supply of services
Guide on Section 14 of CGST Act - Change in rate of tax in respect of supply of goods or services
Guide on Section 15 of CGST Act - Value of taxable supply
Guide on Section 16 of CGST Act - Eligibility and conditions for taking input tax credit
Guide on Section 17 of CGST Act - Apportionment of credit and blocked credits
Guide on Section 18 of CGST Act - Availability of credit in special circumstances
Guide on Section 19 of CGST Act - Taking input tax credit in respect of inputs and capital goods sent for job work
Guide on Section 20 of CGST ACT - Manner of distribution of credit by Input Service Distributor
Guide on Section 21 of CGST Act - Manner of recovery of credit distributed in excess
Guide on Section 22 of CGST Act - Persons liable for registration
Guide on Section 23 of CGST Act - Persons not liable for registration
Guide on Section 24 of CGST Act - Compulsory registration in certain cases
Guide on Section 25 of CGST Act - Procedure for registration
Guide on Section 26 of CGST Act - Deemed registration
Guide on Section 27 of CGST Act - Special provisions relating to casual taxable person and non-resident taxable person
Guide on section 28 of CGST Act - Amendment of registration
Guide on section 29 of CGST Act - Cancellation of registration
Guide on Section 30 of CGST Act - Revocation of cancellation of registration
Guide on Section 31 of CGST Act - Tax invoice
Guide on Section 32 of CGST Act - Prohibition of unauthorised collection of tax
Guide on Section 33 of CGST Act - Amount of tax to be indicated in tax invoice and other documents
Guide on Section 34 of CGST Act - Credit and debit notes
Guide on Section 35 of CGST Act - Accounts and other records
Guide on Section 36 of CGST Act - Period of retention of accounts
Guide on Section 37 of CGST Act - Furnishing details of outward supplies
Guide on Section 38 of CGST Act - Communication of details of inward supplies and input tax credit
Guide on Section 39 of CGST Act - Furnishing of returns
Guide on Section 40 of CGST Act - First return
Guide on Section 41 of CGST Act - Availment of input tax credit
Guide on Section 42 of CGST Act - Matching, reversal and reclaim of input tax credit
Guide on Section 43 of CGST Act - Matching, reversal and reclaim of reduction in output tax liability
Guide on Section 44 of CGST Act - Annual return
Guide on Section 45 of CGST Act - Final return
Guide on Section 46 of CGST Act - Notice to return defaulters
Guide on Section 47 of CGST Act - Levy of late fee
Guide on Section 48 of CGST Act - Goods and services tax practitioners
Guide on Section 49 of CGST Act - Payment of tax, interest, penalty and other amounts
Guide on Section 50 of CGST Act - Interest on delayed payment of tax
Guide on Section 51 of CGST Act - Tax deduction at source
Guide on Section 52 of CGST Act - Collection of tax at source
Guide on Section 54 of CGST Act - Refund of tax
Guide on Section 59 of CGST Act - Self assessment
Guide on Section 60 of CGST Act - Provisional assessment
Guide on Section 61 of CGST Act - Scrutiny of returns
Guide on Section 62 of CGST Act - Assessment of non-filers of returns
Guide on Section 63 of CGST Act - Assessment of unregistered persons
Guide on Section 64 of CGST Act - Summary assessment in certain special cases
Guide on Section 65 of CGST Act - Audit by tax authorities
Guide on Section 66 of CGST Act - Special audit
Guide on Section 67 of CGST Act - Power of inspection, search and seizure
Guide on Section 68 of CGST Act - Inspection of goods in movement
Guide on Section 69 of CGST Act - Power to arrest
Guide on Section 107 of CGST Act - Appeals to Appellate Authority
Guide on Section 122 of CGST Act - Penalty for certain offences
Guide on Section 122B of CGST Act - Penalty for failure to comply with track and trace mechanism
Guide on Section 123 of CGST Act - Penalty for failure to furnish information return
Guide on Section 124 of CGST Act - Fine for failure to furnish statistics
Guide on Section 125 of CGST Act - General penalty
Guide on Section 126 of CGST Act - General disciplines related to penalty
Guide on Section 128A of CGST Act - Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.
Guide on Section 129 of CGST Act - Detention, seizure and release of goods and conveyances in transit
Guide on Section 130 of CGST Act - Confiscation of goods or conveyances and levy of penalty
Guide on Section 131 of CGST Act - Confiscation or penalty not to interfere with other punishments
Guide on Section 132 of CGST Act - Punishment for certain offences
Guide on Section 133 of CGST Act - Liability of officers and certain other persons
Guide on Section 134 of CGST Act - Cognizance of offences
Guide on Section 142 of CGST Act - Miscellaneous transitional provisions
Guide on Section 143 of CGST Act - Job work procedure
Guide on Schedule I of CGST Act - Activities to be treated as supply even if made without consideration
Guide on Schedule II of CGST Act - Activities or transaction to be treated as Supply of goods or Supply of services
Guide on Schedule III of CGST Act - Activities or transactions which shall be treated neither as a Supply of goods nor a Supply of services

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