Related provisions of the Statute :
| Section or Rule (CGST / SGST) |
Description |
| Section 2(31) | Definition of Consideration |
| Section 2(41) | Definition of Document |
| Section 2(52) | Definition of Goods |
| Section 2(66) | Definition of Tax Invoice or Invoice |
| Section 2(93) | Definition of Recipient |
| Section 2(97) | Definition of Return |
| Section 2(98) | Definition of Reverse Charge |
| Section 2(105) | Definition of Supplier |
| Section 2(118) | Definition of voucher |
| Section 7 | Scope of Supply |
| Section 9 | Levy and Collection |
| Section 14 | Change in rate of tax in respect of supply of goods or services |
| Section 15 | Value of taxable supply |
| Section 31 | Tax invoice, credit note and debit note |
| Section 39 | Furnishing of Returns |