| SECTION 1 | Short title, extent and commencement |
| SECTION 2 | Definitions |
| SECTION 3 | Officers under this Act |
| SECTION 4 | Appointment of Officers |
| SECTION 5 | Powers of officers under GST |
| SECTION 6 | Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances |
| SECTION 7 | Scope of supply |
| SECTION 8 | Tax liability on composite and mixed supplies |
| SECTION 9 | Levy and collection |
| SECTION 10 | Composition levy |
| SECTION 11 | Power to grant Exemption |
| SECTION 12 | Time of Supply of Goods |
| SECTION 13 | Time of Supply of Services |
| SECTION 14 | Change in rate of tax in respect of supply of goods or services |
| SECTION 15 | Value of Taxable Supply |
| SECTION 16 | Eligibility and conditions for taking input tax credit |
| SECTION 17 | Apportionment of credit and blocked credits |
| SECTION 18 | Availability of credit in special circumstances |
| SECTION 19 | Taking input tax credit in respect of inputs and capital goods sent for job work |
| SECTION 20 | Manner of distribution of credit by Input Service Distributor |
| SECTION 21 | Manner of recovery of credit distributed in excess |
| SECTION 22 | Persons liable for registration |
| SECTION 23 | Persons not liable for registration |
| SECTION 24 | Compulsory registration in certain cases |
| SECTION 25 | Procedure for registration |
| SECTION 26 | Deemed registration |
| SECTION 27 | Special provisions relating to casual taxable person and non-resident taxable person. |
| SECTION 28 | Amendment of registration |
| SECTION 29 | Cancellation 1[or suspension] of registration |
| SECTION 30 | Revocation of cancellation of registration |
| SECTION 31 | Tax invoice |
| SECTION 32 | Prohibition of unauthorised collection of tax |
| SECTION 33 | Amount of tax to be indicated in tax invoice and other documents |
| SECTION 34 | Credit and debit notes |
| SECTION 35 | Accounts and other records |
| SECTION 36 | Period of retention of accounts |
| SECTION 37 | Furnishing details of outward supplies |
| SECTION 38 | Communication of details of inward supplies and input tax credit |
| SECTION 39 | Furnishing of returns |
| SECTION 40 | First return |
| SECTION 41 | Availment of input tax credit |
| SECTION 42 | Matching, reversal and reclaim of input tax credit |
| SECTION 43 | Matching, reversal and reclaim of reduction in output tax liability. |
| SECTION 43a | Procedure for furnishing return and availing input tax credit. |
| SECTION 44 | Annual return |
| SECTION 45 | Final return |
| SECTION 46 | Notice to return defaulters |
| SECTION 47 | Levy of late fee |
| SECTION 48 | Goods and services tax practitioners |
| SECTION 49 | Payment of tax, interest, penalty and other amounts |
| SECTION 49a | Utilisation of input tax credit subject to certain conditions. |
| SECTION 49b | Order of utilisation of input tax credit |
| SECTION 50 | Interest on delayed payment of tax |
| SECTION 51 | Tax deduction at source |
| SECTION 52 | Collection of tax at source |
| SECTION 53 | Transfer of input tax credit |
| SECTION 53a | Transfer of certain amounts. |
| SECTION 54 | Refund of tax |
| SECTION 55 | Refund in certain cases |
| SECTION 56 | Interest on delayed refunds |
| SECTION 57 | Consumer Welfare Fund |
| SECTION 58 | Utilisation of Fund |
| SECTION 59 | . Self-assessment |
| SECTION 60 | Provisional assessment |
| SECTION 61 | Scrutiny of returns |
| SECTION 62 | Assessment of non-filers of returns |
| SECTION 63 | Assessment of unregistered persons |
| SECTION 64 | Summary assessment in certain special cases |
| SECTION 65 | Audit by tax authorities. |
| SECTION 66 | Special audit |
| SECTION 67 | Power of inspection, search and seizure. |
| SECTION 68 | Inspection of goods in movement. |
| SECTION 69 | Power to arrest |
| SECTION 70 | Power to summon persons to give evidence and produce documents |
| SECTION 71 | Access to business premises |
| SECTION 72 | Officers to assist proper officers |
| SECTION 73 | Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts |
| SECTION 74 | Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts |
| SECTION 75 | General provisions relating to determination of tax |
| SECTION 76 | Tax collected but not paid to Government. |
| SECTION 77 | Tax wrongfully collected and paid to Central Government or State Government |
| SECTION 78 | Initiation of recovery proceedings |
| SECTION 79 | Recovery of tax. |
| SECTION 80 | Payment of tax and other amount in instalments. |
| SECTION 81 | Transfer of property to be void in certain cases |
| SECTION 82 | Tax to be first charge on property |
| SECTION 83 | Provisional attachment to protect revenue in certain cases |
| SECTION 84 | Continuation and validation of certain recovery proceedings |
| SECTION 85 | Liability in case of transfer of business |
| SECTION 86 | Liability of agent and principal |
| SECTION 87 | Liability in case of amalgamation or merger of companies |
| SECTION 88 | Liability in case of company in liquidation |
| SECTION 89 | Liability of directors of private company |
| SECTION 90 | Liability of partners of firm to pay tax. |
| SECTION 91 | Liability of guardians, trustees, etc |
| SECTION 92 | Liability of Court of Wards, etc |
| SECTION 93 | Special provisions regarding liability to pay tax, interest or penalty in certain cases |
| SECTION 94 | Liability in other cases |
| SECTION 95 | Definitions of Advance Ruling |
| SECTION 96 | Authority for advance ruling |
| SECTION 97 | Application for advance ruling |
| SECTION 98 | Procedure on receipt of application |
| SECTION 99 | Appellate Authority for Advance Ruling |
| SECTION 100 | Appeal to Appellate Authority |
| SECTION 101 | Orders of Appellate Authority |
| SECTION 101a | Constitution of National Appellate Authority for Advance Ruling. |
| SECTION 101b | Appeal to National Appellate Authority |
| SECTION 101c | Order of National Appellate Authority |
| SECTION 102 | Rectification of advance ruling |
| SECTION 103 | Applicability of advance ruling |
| SECTION 104 | Advance ruling to be void in certain circumstances |
| SECTION 105 | Powers of Authority and Appellate Authority |
| SECTION 106 | Procedure of Authority and Appellate Authority |
| SECTION 107 | Appeals to Appellate Authority |
| SECTION 108 | Powers of Revisional Authority. |
| SECTION 109 | Constitution of Appellate Tribunal and Benches thereof |
| SECTION 110 | President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc |
| SECTION 111 | Procedure before Appellate Tribunal |
| SECTION 112 | Appeals to Appellate Tribunal |
| SECTION 113 | Orders of Appellate Tribunal |
| SECTION 114 | Financial and administrative powers of President |
| SECTION 115 | Interest on refund of amount paid for admission of appeal |
| SECTION 116 | Appearance by authorised representative |
| SECTION 117 | Appeal to High Court. |
| SECTION 118 | Appeal to Supreme Court. |
| SECTION 119 | Sums due to be paid notwithstanding appeal, etc |
| SECTION 120 | Appeal not to be filed in certain cases |
| SECTION 121 | Non-appealable decisions and orders |
| SECTION 122 | Penalty for certain offences |
| SECTION 123 | Penalty for failure to furnish information return |
| SECTION 124 | Fine for failure to furnish statistics |
| SECTION 125 | General penalty |
| SECTION 126 | General disciplines related to penalty |
| SECTION 127 | Power to impose penalty in certain cases |
| SECTION 128 | Power to waive penalty or fee or both |
| SECTION 129 | Detention, seizure and release of goods and conveyances in transit |
| SECTION 130 | Confiscation of goods or conveyances and levy of penalty |
| SECTION 131 | Confiscation or penalty not to interfere with other punishments |
| SECTION 132 | Punishment for certain offences |
| SECTION 133 | Liability of officers and certain other persons |
| SECTION 134 | Cognizance of offences |
| SECTION 135 | Presumption of culpable mental state. |
| SECTION 136 | Relevancy of statements under certain circumstances |
| SECTION 137 | Offences by companies |
| SECTION 138 | Compounding of offence |
| SECTION 139 | Migration of existing taxpayers |
| SECTION 140 | Transitional arrangements for input tax credit. |
| SECTION 141 | Transitional provisions relating to job work |
| SECTION 142 | Miscellaneous transitional provisions |
| SECTION 143 | Job work procedure |
| SECTION 144 | Presumption as to documents in certain cases |
| SECTION 145 | Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence |
| SECTION 146 | Common Portal |
| SECTION 147 | Deemed exports |
| SECTION 148 | Special procedure for certain processes |
| SECTION 149 | Goods and services tax compliance rating |
| SECTION 150 | Obligation to furnish information return |
| SECTION 151 | Power to call for information |
| SECTION 152 | Bar on disclosure of information |
| SECTION 153 | Taking assistance from an expert |
| SECTION 154 | Power to take samples |
| SECTION 155 | Burden of proof |
| SECTION 156 | Persons deemed to be public servants |
| SECTION 157 | Protection of action taken under this Act. |
| SECTION 158 | Disclosure of information by a public servant |
| SECTION 159 | Publication of information in respect of persons in certain cases |
| SECTION 160 | Assessment proceedings, etc., not to be invalid on certain grounds |
| SECTION 161 | Rectification of errors apparent on the face of record |
| SECTION 162 | Bar on jurisdiction of civil courts |
| SECTION 163 | Levy of fee |
| SECTION 164 | Power of Government to make rules |
| SECTION 165 | Power to make regulations |
| SECTION 166 | Laying of rules, regulations and notifications |
| SECTION 167 | Delegation of powers |
| SECTION 168 | Power to issue instructions or direction |
| SECTION 168a | Power of Government to extend time limit in special circumstances |
| SECTION 169 | Service of notice in certain circumstances |
| SECTION 170 | Rounding off of tax, etc |
| SECTION 171 | Antiprofiteering measure |
| SECTION 172 | Removal of difficulties |
| SECTION 173 | Amendment of Act 32 of 1994 |
| SECTION 174 | Repeal and saving. |
| SCHEDULE I | ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION |
| SCHEDULE II | ACTIVITIES 1 [OR TRANSACTIONS] TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES |
| SCHEDULE III | ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES |