Chapter I, Preliminary
Chapter II, Administration
| Provision | Title |
|---|---|
| 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 |
Chapter III, Levy and Collection of Tax
| Provision | Title |
|---|---|
| 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 from tax |
| Section 11A | Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice |
Chapter IV, Time and Value of Supply
| Provision | Title |
|---|---|
| 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 |
Chapter V, Input Tax Credit
| Provision | Title |
|---|---|
| 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 |
Chapter VI, Registration
| Provision | Title |
|---|---|
| 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 or suspension of registration |
| Section 30 | Revocation of cancellation of registration |
Chapter VII, Tax Invoice, Credit and Debit Notes
| Provision | Title |
|---|---|
| Section 31 | Tax invoice |
| Section 31A | Facility of digital payment to recipient |
| 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 |
Chapter VIII, Accounts and Records
| Provision | Title |
|---|---|
| Section 35 | Accounts and other records |
| Section 36 | Period of retention of accounts |
Chapter IX, Returns
| Provision | Title |
|---|---|
| Section 37 | Furnishing details of outward supplies |
| Section 38 | Furnishing details of inward supplies |
| Section 39 | Furnishing of returns |
| Section 40 | First return |
| Section 41 | Availment of input tax credit |
| Section 42 | [Omitted] **** |
| Section 43 | [Omitted] **** |
| Section 43A | [Omitted] **** |
| 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 |
Chapter X, Payment of Tax
| Provision | Title |
|---|---|
| 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 |
Chapter XI, Refunds
| Provision | Title |
|---|---|
| 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 |
Chapter XII, Assessment
| Provision | Title |
|---|---|
| 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 |
Chapter XIII, Audit
| Provision | Title |
|---|---|
| Section 65 | Audit by tax authorities |
| Section 66 | Special audit |
Chapter XIV, Inspection, Search, Seizure and Arrest
| Provision | Title |
|---|---|
| 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 |
Chapter XV, Demands and Recovery
| Provision | Title |
|---|---|
| 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 74A | Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward |
| 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 |
Chapter XVI, Liability to Pay in Certain Cases
| Provision | Title |
|---|---|
| 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 |
Chapter XVII, Advance Ruling
| Provision | Title |
|---|---|
| Section 95 | Definitions |
| 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, Appellate Authority and National Appellate Authority |
| Section 106 | Procedure of Authority, Appellate Authority and National Appellate Authority |
Chapter XVIII, Appeals and Revision
| Provision | Title |
|---|---|
| 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 |
Chapter XIX, Offences and Penalties
| Provision | Title |
|---|---|
| Section 122 | Penalty for certain offences |
| Section 122A | Penalty for failure to register certain machines used in manufacture of goods as per special procedure |
| Section 122B | Penalty for failure to comply with track and trace mechanism |
| 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 128A | Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods |
| 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 offences |
Chapter XX, Transitional Provisions
| Provision | Title |
|---|---|
| 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 |
Chapter XXI, Miscellaneous
| Provision | Title |
|---|---|
| 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 148A | Track and trace mechanism for certain goods |
| 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 158A | Consent based sharing of information furnished by taxable person |
| 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 directions |
| 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 | Anti-profiteering 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 or transactions to be treated as supply of goods or supply of services |
| Schedule III | Activities which shall be treated neither as a supply of goods nor a supply of services |