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Central_Goods_and_Services_Tax_rule_2017 Section / Rule Number   Content Act / Rule Name Chapter I Preliminary Chapter II Composition Levy Chapter III Registration Chapter IV Determination of Value of Supply Chapter V Input Tax Credit Chapter VI Tax Invoice, Credit and Debit Notes Chapter VII Accounts and Records Chapter VIII Returns Chapter IX Payment of Tax Chapter X Refund Chapter XI Assessment and Audit Chapter XII Advance Ruling Chapter – XIII Appeals and Revision Chapter XIV Transitional Provisions Chapter XV Anti-Profiteering Chapter XVI E-way Rules Chapter – XVII Inspection, Search and Seizure Chapter XVIII Demands and Recovery Chapter - XIX Offences and Penalties PART XV Appearance of authorised representative

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