Start with the chapter, then move to the exact section and connected Rule, form, notification, circular, return, rate, portal step and case-law layer.
Know what the Act covers before applying any GST rule.
Sections 1–2 · 2 section pagesChapter IIIdentify the proper officer, jurisdiction and delegation before acting on a notice or order.
Sections 3–6 · 4 section pagesChapter IIIDecide whether there is a taxable supply, who pays, and whether composition, exemption or non-recovery applies.
Sections 7–11A · 6 section pagesChapter IVFix the tax point and taxable value before calculating GST.
Sections 12–15 · 4 section pagesChapter VTurn purchase-side GST into defensible credit, not merely a ledger balance.
Sections 16–21 · 6 section pagesChapter VIDetermine who must register, when, where and how registration can be amended, cancelled or revived.
Sections 22–30 · 9 section pagesChapter VIIGet the tax document right before it becomes a return, e-invoice or ITC problem.
Sections 31–34 · 5 section pagesChapter VIIIBuild the evidence file that supports returns, ITC, valuation and litigation.
Sections 35–36 · 2 section pagesChapter IXConvert invoices and ITC data into consistent statutory returns and reconciliations.
Sections 37–48 · 13 section pagesChapter XControl cash ledger, credit ledger, interest, TDS/TCS and utilisation order.
Sections 49–53A · 8 section pagesChapter XIMove from refund eligibility to a complete evidence-backed claim and follow-up trail.
Sections 54–58 · 5 section pagesChapter XIIUnderstand self-assessment, scrutiny and best-judgment/summary assessment before replying.
Sections 59–64 · 6 section pagesChapter XIIIPrepare for departmental or special audit with reconciled books, returns and source evidence.
Sections 65–66 · 2 section pagesChapter XIVRespond to enforcement with authority, evidence and chronology controls.
Sections 67–72 · 6 section pagesChapter XVChoose the correct demand regime by financial year, then control notice, limitation, payment and recovery risk.
Sections 73–84 · 13 section pagesChapter XVIIdentify who carries GST liabilities when businesses, firms, companies or persons change form or control.
Sections 85–94 · 10 section pagesChapter XVIIUse advance ruling only after checking scope, jurisdiction, facts and the limits of binding effect.
Sections 95–106 · 15 section pagesChapter XVIIINavigate first appeal, revision, GSTAT, High Court and Supreme Court with limitation and pre-deposit controls.
Sections 107–121 · 15 section pagesChapter XIXSeparate civil penalty, detention/confiscation and prosecution exposure before deciding the response.
Sections 122–138 · 20 section pagesChapter XXUse transitional law only for the period and migration issue it was designed to govern.
Sections 139–142 · 4 section pagesChapter XXIConnect job work, portal powers, information, special procedures, service of notices and saving provisions.
Sections 143–174 · 35 section pagesStart from the legal issue, not from a return/form name.
Check the current provision status and effective date.
Read linked Rules, forms, notifications, circulars and portal implementation.
Use examples and checklists only after the controlling legal tests are clear.
The India Code listing currently shows the CGST Act in 21 chapters from Preliminary through Miscellaneous and includes the inserted provisions reflected in this map.