- Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,-

1. scope of supply;

1. composite supply and mixed supply;
2. time and value of supply;
3. input tax credit;

1. registration;

1. tax invoice, credit and debit notes;
2. accounts and records;
3. returns, other than late fee;
4. payment of tax;

1. tax deduction at source;

1. collection of tax at source;
2. assessment;
3. refunds;
4. audit;
5. inspection, search, seizure and arrest;
6. demands and recovery;
7. liability to pay in certain cases;
8. advance ruling;
9. appeals and revision;
10. presumption as to documents;
11. offences and penalties;
12. job work;
13. electronic commerce;
14. transitional provisions; and
15. miscellaneous provisions including the provisions relating to the imposition of interest and penalty,