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MODEL GST LAW, 2016


 

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

CHAPTER– IX PAYMENT OF TAX

CHAPTER– X  TRANSFER OF INPUT TAX CREDIT

CHAPTER-XI REFUNDS

CHAPTER– XII  ACCOUNTS AND RECORDS

CHAPTER– XIII  JOB WORK

CHAPTER– XIV ELECTRONIC COMMERCE

CHAPTER– XV  ASSESSMENT

CHAPTER– XVI  AUDIT

CHAPTER– XVII  DEMANDS AND RECOVERY

CHAPTER– XVIII  INSPECTION, SEARCH, SEIZURE AND ARREST

CHAPTER– XIX  OFFENCES AND PENALTIES

CHAPTER– XX  PROSECUTION AND COMPOUNDING OF OFFENCES  

CHAPTER– XXI  APPEALS AND REVISION

CHAPTER– XXII  ADVANCE RULING  

CHAPTER– XXIII  PRESUMPTION AS TO DOCUMENTS

CHAPTER- XXIV  LIABILITY TO PAY IN CERTAIN CASES  

CHAPTER– XXV  MISCELLANEOUS PROVISIONS

CHAPTER– XXVI  REPEAL AND SAVING

CHAPTER– XXVII TRANSITIONAL PROVISIONS 

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