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