CHAPTER – I: PRELIMINARY

CHAPTER – II: ADMINISTRATION

CHAPTER – III: LEVY OF, AND EXEMPTION FROM, TAX

CHAPTER - IV: TIME AND VALUE OF SUPPLY

CHAPTER - V: INPUT TAX CREDIT

CHAPTER - VI REGISTRATION

CHAPTER- VII TAX INVOICE, CREDIT AND DEBIT NOTES

CHAPTER– VIII: RETURNS

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CHAPTER-IX PAYMENT OF TAX

CHAPTER-IXA TRANSFER OF INPUT TAX CREDIT

CHAPTER-X REFUNDS

CHAPTER-XI ACCOUNTS AND RECORDS

CHAPTER - XIA: JOB WORK

CHAPTER - XIB ELECTRONIC COMMERCE

CHAPTER– XII ASSESSMENT

CHAPTER-XIII: AUDIT

CHAPTER – XIV DEMANDS AND RECOVERY

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CHAPTER- XV INSPECTION, SEARCH, SEIZURE AND ARREST

CHAPTER – XVI: OFFENCES AND PENALTIES

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CHAPTER – XVII PROSECUTION AND COMPOUNDING OF OFFENCES

CHAPTER–XVIII APPEALS

CHAPTER–XVIII APPEALS AND REVISION

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CHAPTER– XIX ADVANCE RULING

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CHAPTER– XXI PRESUMPTION AS TO DOCUMENTS

CHAPTER– XXII LIABILITY TO PAY IN CERTAIN CASES

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CHAPTER– XXIII MISCELLANEOUS PROVISIONS

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CHAPTER– XXIV REPEAL AND SAVING

CHAPTER XXV TRANSITIONAL PROVISIONS

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