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    UKGST Rules

    UKGST
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    Chapter I PRELIMNARY
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    Chapter II COMPOSITION RULES
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    Chapter III REGISTRATION
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    CHAPTER IV DETERMINATION OF VALUE OF SUPPLY
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    CHAPTER V INPUT TAX CREDIT
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    CHAPTER VI TAX INVOICE, CREDIT AND DEBIT NOTES
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    CHAPTER VII ACCOUNTS AND RECORDS
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    CHAPTER VIII RETURNS
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    CHAPTER IX PAYMENT OF TAX
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    CHAPTER X REFUND
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    CHAPTER XI ASSESSMENT AND AUDIT
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    CHAPTER XII ADVANCE RULING
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    CHAPTER XIII APPEALS AND REVISION
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    CHAPTER XIV TRANSITIONAL PROVISIONS
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    CHAPTER XV ANTI-PROFITEERING
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    CHAPTER XVI E-WAY RULES
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    CHAPTER XVII INSPECTION, SEARCH AND SEIZURE
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    CHAPTER XVIII DEMANDS AND RECOVERY
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    CHAPTER XIX OFFENCES AND PENALTIES
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