ABC of GST

Division I - GST Acts
A. CGST Act, 2017
Introduction to GST

Chapter 1 - Preliminary
Chapter 2 - Administration
Chapter 3 - Levy and collection of tax
Chapter 4 - Time and value of supply
Chapter 5 - Input tax Credit
Chapter 6 - Registration
Chapter 7 - Tax Invoice, debit/credit note
Chapter 8 - Accounts and Records
Chapter 9 - Returns
Chapter 10 - Payment of Tax
Chapter 11 - Refunds
Chapter 12 - Assessments
Chapter 13 - Audit
Chapter 14 - Inspection Search Seizure and Arrest
Chapter 15 - Demand & Recovery
Chapter 16 - Liability to pay in certain cases
Chapter 17 - Advance Ruling
Chapter 18 - Appeals & Revision
Chapter 19 - Offences and Penalties
Chapter 20 - Transitional Provisions
Chapter 21 - Miscellaneous Provisions

Schedule 1 - Activities or transactions to be treated as Supply even if made without consideration
Schedule 2 - Activities or transactions to be treated as Supply of Goods or Supply of Service
Schedule 3 - Activities or transactions which shall be treated neither as supply of goods nor as supply of service
RCM Supply - Supply of Goods & Service Subject to RCM

B. IGST Act, 2017
Introduction to IGST Act, 2017

Chapter 1 - Preliminary
Chapter 2 - Administration
Chapter 3 - Levy and collection of tax
Chapter 4 - Determination of Nature of supply
Chapter 5 - Place of supply of Goods or service or Both
Chapter 6 - Refund of IGST to International Tourist
Chapter 7 - Zero rated supply
Chapter 8 - Apportionment of tax & settlement of funds
Chapter 9 - Miscellaneous Provisions

C. GST (Compensation to State) Act, 2017
Introduction to GST (Compensation to State) Act, 2017
Sections and Schedule

Division II - GST Rules

A. Central Goods and Services Tax Rules, 2017
Introduction to GST Rules

Chapter 1 - Preliminary
Chapter 2 - Composition Rules
Chapter 3 - Registration
Chapter 4 - Determination of Value of Supply
Chapter 5 - Input tax Credit
Chapter 6 - Tax Invoice, Debit/Credit Note
Chapter 7 - Accounts and Records
Chapter 8 - Returns
Chapter 9 - Payment of Tax
Chapter 10 - Refunds
Chapter 11 - Assessments & Audit
Chapter 12 - Advance Ruling
Chapter 13 - Appeals & Revision
Chapter 14 - Transitional Provisions
Chapter 15 - Anti-Profiteering
Chapter 16 - E-Way Rules
Chapter 17 - Inspection, Search & Seizure
Chapter 18 - Demand & Recovery
Chapter 19 - Offences and Penalties

B. IGST Rules, 2017
Chapter 1 - IGST Rules

C. GST Compensation Cess Rules, 2017
Chapter 1 - GST (Compensation to State) Rules