UKGST Rules
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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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