GST Act & Rules – Index (Effective 25.09.2025)

Chapter 1: Preliminary – Pages 1–2
Chapter 2: Administration – Pages 16–17
Chapter 3: Levy and Collection of Tax – Pages 18–25
Chapter 4: Time and Value of Supply – Pages 26–30
Chapter 5: Input Tax Credit – Pages 32–42
Chapter 6: Registration – Pages 42–52
Chapter 7: Tax Invoice, Credit & Debit Notes – Pages 53–56
Chapter 8: Accounts & Records – Pages 57–58
Chapter 9: Returns – Pages 59–71
Chapter 10: Payment of Tax – Pages 71–81
Chapter 11: Refunds – Pages 81–86
Chapter 12: Assessment – Pages 87–89
Chapter 13: Audit – Pages 89–90
Chapter 14: Inspection, Search, Seizure & Arrest – Pages 91–95
Chapter 15: Demands & Recovery – Pages 95–109
Chapter 16: Liability to Pay in Certain Cases – Pages 109–114
Chapter 17: Advance Ruling – Pages 115–123
Chapter 18: Appeals & Revision – Pages 124–143
Chapter 19: Offences & Penalties – Pages 143–157
Chapter 20: Transitional Provisions – Pages 158–165
Chapter 21: Miscellaneous – Pages 169–186

Extension & Other Acts

CGST (Extension to J&K) Act, 2017 – Pages 192–193
IGST Act, 2017 – Pages 194–221
IGST (Extension to J&K) Act, 2017 – Pages 222
UTGST Act, 2017 – Pages 223–244
GST (Compensation to States) Act, 2017 – Pages 245–255

Rules

Central GST Rules, 2017 – Pages 261–803+
E-Way Bill Rules – Pages 414–429
Inspection, Search & Seizure Rules – Pages 431–432
Demands & Recovery Rules – Pages 432–444
Offences & Penalties Rules – Pages 444–447
IGST Rules, 2017 – Pages 1015–1026
GST Compensation Cess Rules, 2017 – Pages 1027–1028
GST (Period of Levy & Collection of Cess) Rules, 2022 – Page 1028
GST Settlement of Funds Rules, 2017 – Pages 1029–1078
GST Appellate Tribunal (Appointment & Conditions) Rules, 2023 – Pages 1080–1085
GST Appellate Tribunal (Procedure) Rules, 2025 – Pages 1092–1117