The Central Goods and Services Tax Act, 2017
India's central GST law — what counts as a supply, when and where tax is levied, input tax credit, registration, invoices, returns, refunds, assessment, audit, demands and recovery, appeals to the Appellate Tribunal, offences and penalties. All 190 sections and the three Schedules, as on 11 June 2026.
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—
Pick a section number to read it.
Chapter I
Preliminary
ss. 1–2Chapter II
Administration
ss. 3–6Chapter III
Levy and Collection of Tax
ss. 7–11AChapter IV
Time and Value of Supply
ss. 12–15Chapter V
Input Tax Credit
ss. 16–21Chapter VI
Registration
ss. 22–30Chapter VII
Tax Invoice, Credit and Debit Notes
ss. 31–34Chapter VIII
Accounts and Records
ss. 35–36Chapter IX
Returns
ss. 37–48Chapter X
Payment of Tax
ss. 49–53AChapter XI
Refunds
ss. 54–58Chapter XII
Assessment
ss. 59–64Chapter XIII
Audit
ss. 65–66Chapter XIV
Inspection, Search, Seizure and Arrest
ss. 67–72Chapter XV
Demands and Recovery
ss. 73–84Chapter XVI
Liability to Pay in Certain Cases
ss. 85–94Chapter XVII
Advance Ruling
ss. 95–106Chapter XVIII
Appeals and Revision
ss. 107–121Chapter XIX
Offences and Penalties
ss. 122–138Chapter XX
Transitional Provisions
ss. 139–142Chapter XXI
Miscellaneous
ss. 143–174Schedules
The Schedules
3 in allNo section matches that.