CGST ACT CHAPTER I PRELIMINARY CHAPTER II ADMINISTRATION CHAPTER III LEVY AND COLLECTION OF TAX CHAPTER IV TIME AND VALUE OF SUPPLY CHAPTER V INPUT TAX CREDIT CHAPTER VI REGISTRATION CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES CHAPTERVIII ACCOUNTS AND RECORDS CHAPTER IX RETURNS CHAPTER X PAYMENT OF TAX CHAPTER XI REFUNDS CHAPTER XII ASSESSMENT CHAPTER XIII AUDIT CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST CHAPTER XV DEMANDS AND RECOVERY CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES CHAPTER XVII ADVANCE RULING CHAPTER XVIII APPEALS AND REVISION CHAPTER XIX OFFENCES AND PENALTIES CHAPTER XX TRANSITIONAL PROVISIONS CHAPTER XXI MISCELLANEOUS SCHEDULE I SCHEDULE II SCHEDULE III