| CHAPTER I | PRELIMINARY |
| SECTION 1 | Short title, extent and commencement.Read → |
| SECTION 2 | Definitions.Read → |
| CHAPTER II | ADMINISTRATION |
| SECTION 3 | Officers under this Act.Read → |
| SECTION 4 | Appointment of officers.Read → |
| SECTION 5 | Powers of officers.Read → |
| SECTION 6 | Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.Read → |
| CHAPTER III | LEVY AND COLLECTION OF TAX |
| SECTION 7 | Scope of supply.Read → |
| SECTION 8 | Tax liability on composite and mixed supplies.Read → |
| SECTION 9 | Levy and collection.Read → |
| SECTION 10 | Composition levy.Read → |
| SECTION 11 | Power to grant exemption from tax.Read → |
| SECTION 11A | Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.Read → |
| CHAPTER IV | TIME AND VALUE OF SUPPLY |
| SECTION 12 | Time of supply of goods.Read → |
| SECTION 13 | Time of supply of services.Read → |
| SECTION 14 | Change in rate of tax in respect of supply of goods or services.Read → |
| SECTION 15 | Value of taxable supply.Read → |
| CHAPTER V | INPUT TAX CREDIT |
| SECTION 16 | Eligibility and conditions for taking input tax credit.Read → |
| SECTION 17 | Apportionment of credit and blocked credits.Read → |
| SECTION 18 | Availability of credit in special circumstances.Read → |
| SECTION 19 | Taking input tax credit in respect of inputs and capital goods sent for job work.Read → |
| SECTION 20 | Manner of distribution of credit by Input Service Distributor.Read → |
| SECTION 21 | Manner of recovery of credit distributed in excess.Read → |
| CHAPTER VI | REGISTRATION |
| SECTION 22 | Persons liable for registration.Read → |
| SECTION 23 | Persons not liable for registration.Read → |
| SECTION 24 | Compulsory registration in certain cases.Read → |
| SECTION 25 | Procedure for registration.Read → |
| SECTION 26 | Deemed registration.Read → |
| SECTION 27 | Special provisions relating to casual taxable person and non-resident taxable person.Read → |
| SECTION 28 | Amendment of registration.Read → |
| SECTION 29 | Cancellation or suspension of registration.Read → |
| SECTION 30 | Revocation of cancellation of registration.Read → |
| CHAPTER VII | TAX INVOICE, CREDIT AND DEBIT NOTES |
| SECTION 31 | Tax invoice.Read → |
| SECTION 31A | Facility of digital payment to recipient.Read → |
| SECTION 32 | Prohibition of unauthorised collection of tax.Read → |
| SECTION 33 | Amount of tax to be indicated in tax invoice and other documents.Read → |
| SECTION 34 | Credit and debit notes.Read → |
| CHAPTER VIII | ACCOUNTS AND RECORDS |
| SECTION 35 | Accounts and other records.Read → |
| SECTION 36 | Period of retention of accounts.Read → |
| CHAPTER IX | RETURNS |
| SECTION 37 | Furnishing details of outward supplies.Read → |
| SECTION 38 | Communication of details of inward supplies and input tax credit.Read → |
| SECTION 39 | Furnishing of returns.Read → |
| SECTION 40 | First return.Read → |
| SECTION 41 | Availment of input tax credit.Read → |
| SECTION 42 | Matching, reversal and reclaim of input tax credit—OmittedRead → |
| SECTION 43 | Matching, reversal and reclaim of reduction in output tax liability—OmittedRead → |
| SECTION 43A | Procedure for furnishing return and availing input tax credit—OmittedRead → |
| SECTION 44 | Annual return.Read → |
| SECTION 45 | Final return.Read → |
| SECTION 46 | Notice to return defaulters.Read → |
| SECTION 47 | Levy of late fee.Read → |
| SECTION 48 | Goods and services tax practitioners.Read → |
| CHAPTER X | PAYMENT OF TAX |
| SECTION 49 | Payment of tax, interest, penalty and other amounts.Read → |
| SECTION 49A | Utilisation of input tax credit subject to certain conditions.Read → |
| SECTION 49B | Order of utilisation of input tax credit.Read → |
| SECTION 50 | Interest on delayed payment of tax.Read → |
| SECTION 51 | Tax deduction at source.Read → |
| SECTION 52 | Collection of tax at source.Read → |
| SECTION 53 | Transfer of input tax credit.Read → |
| SECTION 53A | Transfer of certain amounts.Read → |
| CHAPTER XI | REFUNDS |
| SECTION 54 | Refund of tax.Read → |
| SECTION 55 | Refund in certain cases.Read → |
| SECTION 56 | Interest on delayed refunds.Read → |
| SECTION 57 | Consumer Welfare Fund.Read → |
| SECTION 58 | Utilisation of Fund.Read → |
| CHAPTER XII | ASSESSMENT |
| SECTION 59 | Self-assessment.Read → |
| SECTION 60 | Provisional assessment.Read → |
| SECTION 61 | Scrutiny of returns.Read → |
| SECTION 62 | Assessment of non-filers of returns.Read → |
| SECTION 63 | Assessment of unregistered persons.Read → |
| SECTION 64 | Summary assessment in certain special cases.Read → |
| CHAPTER XIII | AUDIT |
| SECTION 65 | Audit by tax authorities.Read → |
| SECTION 66 | Special audit.Read → |
| CHAPTER XIV | INSPECTION, SEARCH, SEIZURE AND ARREST |
| SECTION 67 | Power of inspection, search and seizure.Read → |
| SECTION 68 | Inspection of goods in movement.Read → |
| SECTION 69 | Power to arrest.Read → |
| SECTION 70 | Power to summon persons to give evidence and produce documents.Read → |
| SECTION 71 | Access to business premises.Read → |
| SECTION 72 | Officers to assist proper officers.Read → |
| CHAPTER XV | DEMANDS AND RECOVERY |
| SECTION 73 | Determination of tax, pertaining to the period up to Financial Year 2023-24, 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 → |
| SECTION 74 | Determination of tax, pertaining to the period up to Financial Year 2023-24, 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 → |
| 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.Read → |
| SECTION 75 | General provisions relating to determination of tax.Read → |
| SECTION 76 | Tax collected but not paid to Government.Read → |
| SECTION 77 | Tax wrongfully collected and paid to Central Government or State Government.Read → |
| SECTION 78 | Initiation of recovery proceedings.Read → |
| SECTION 79 | Recovery of tax.Read → |
| SECTION 80 | Payment of tax and other amount in instalments.Read → |
| SECTION 81 | Transfer of property to be void in certain cases.Read → |
| SECTION 82 | Tax to be first charge on property.Read → |
| SECTION 83 | Provisional attachment to protect revenue in certain cases.Read → |
| SECTION 84 | Continuation and validation of certain recovery proceedings.Read → |
| CHAPTER XVI | LIABILITY TO PAY IN CERTAIN CASES |
| SECTION 85 | Liability in case of transfer of business.Read → |
| SECTION 86 | Liability of agent and principal.Read → |
| SECTION 87 | Liability in case of amalgamation or merger of companies.Read → |
| SECTION 88 | Liability in case of company in liquidation.Read → |
| SECTION 89 | Liability of directors of private company.Read → |
| SECTION 90 | Liability of partners of firm to pay tax.Read → |
| SECTION 91 | Liability of guardians, trustees, etc.Read → |
| SECTION 92 | Liability of Court of Wards, etc.Read → |
| SECTION 93 | Special provisions regarding liability to pay tax, interest or penalty in certain cases.Read → |
| SECTION 94 | Liability in other cases.Read → |
| CHAPTER XVII | ADVANCE RULING |
| SECTION 95 | Definitions.Read → |
| SECTION 96 | Authority for advance ruling.Read → |
| SECTION 97 | Application for advance ruling.Read → |
| SECTION 98 | Procedure on receipt of application.Read → |
| SECTION 99 | Appellate Authority for advance ruling.Read → |
| SECTION 100 | Appeal to Appellate Authority.Read → |
| SECTION 101 | Orders of Appellate Authority.Read → |
| SECTION 101A | Constitution of National Appellate Authority for Advance Ruling.Read → |
| SECTION 101B | Appeal to National Appellate Authority.Read → |
| SECTION 101C | Order of National Appellate Authority.Read → |
| SECTION 102 | Rectification of advance ruling.Read → |
| SECTION 103 | Applicability of advance ruling.Read → |
| SECTION 104 | Advance ruling to be void in certain circumstances.Read → |
| SECTION 105 | Powers of Authority, Appellate Authority and National Appellate Authority.Read → |
| SECTION 106 | Procedure of Authority, Appellate Authority and National Appellate Authority.Read → |
| CHAPTER XVIII | APPEALS AND REVISION |
| SECTION 107 | Appeals to Appellate Authority.Read → |
| SECTION 108 | Powers of Revisional Authority.Read → |
| SECTION 109 | Constitution of Appellate Tribunal and Benches thereof.Read → |
| SECTION 110 | President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.Read → |
| SECTION 111 | Procedure before Appellate Tribunal.Read → |
| SECTION 112 | Appeals to Appellate Tribunal.Read → |
| SECTION 113 | Orders of Appellate Tribunal.Read → |
| SECTION 114 | Financial and administrative powers of President.Read → |
| SECTION 115 | Interest on refund of amount paid for admission of appeal.Read → |
| SECTION 116 | Appearance by authorised representative.Read → |
| SECTION 117 | Appeal to High Court.Read → |
| SECTION 118 | Appeal to Supreme Court.Read → |
| SECTION 119 | Sums due to be paid notwithstanding appeal, etc.Read → |
| SECTION 120 | Appeal not to be filed in certain cases.Read → |
| SECTION 121 | Non-appealable decisions and orders.Read → |
| CHAPTER XIX | OFFENCES AND PENALTIES |
| SECTION 122 | Penalty for certain offences.Read → |
| SECTION 122A | Penalty for failure to register certain machines used in manufacture of goods as per special procedure.Read → |
| SECTION 122B | Penalty for failure to comply with track and trace mechanism.Read → |
| SECTION 123 | Penalty for failure to furnish information return.Read → |
| SECTION 124 | Fine for failure to furnish statistics.Read → |
| SECTION 125 | General penalty.Read → |
| SECTION 126 | General disciplines related to penalty.Read → |
| SECTION 127 | Power to impose penalty in certain cases.Read → |
| SECTION 128 | Power to waive penalty or fee or both.Read → |
| SECTION 128A | Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.Read → |
| SECTION 129 | Detention, seizure and release of goods and conveyances in transit.Read → |
| SECTION 130 | Confiscation of goods or conveyances and levy of penalty.Read → |
| SECTION 131 | Confiscation or penalty not to interfere with other punishments.Read → |
| SECTION 132 | Punishment for certain offences.Read → |
| SECTION 133 | Liability of officers and certain other persons.Read → |
| SECTION 134 | Cognizance of offences.Read → |
| SECTION 135 | Presumption of culpable mental state.Read → |
| SECTION 136 | Relevancy of statements under certain circumstances.Read → |
| SECTION 137 | Offences by companies.Read → |
| SECTION 138 | Compounding of offences.Read → |
| CHAPTER XX | TRANSITIONAL PROVISIONS |
| SECTION 139 | Migration of existing taxpayers.Read → |
| SECTION 140 | Transitional arrangements for input tax credit.Read → |
| SECTION 141 | Transitional provisions relating to job work.Read → |
| SECTION 142 | Miscellaneous transitional provisions.Read → |
| CHAPTER XXI | MISCELLANEOUS |
| SECTION 143 | Job work procedure.Read → |
| SECTION 144 | Presumption as to documents in certain cases.Read → |
| SECTION 145 | Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.Read → |
| SECTION 146 | Common Portal.Read → |
| SECTION 147 | Deemed exports.Read → |
| SECTION 148 | Special procedure for certain processes.Read → |
| SECTION 148A | Track and trace mechanism for certain goods.Read → |
| SECTION 149 | Goods and services tax compliance rating.Read → |
| SECTION 150 | Obligation to furnish information return.Read → |
| SECTION 151 | Power to call for information.Read → |
| SECTION 152 | Bar on disclosure of information.Read → |
| SECTION 153 | Taking assistance from an expert.Read → |
| SECTION 154 | Power to take samples.Read → |
| SECTION 155 | Burden of proof.Read → |
| SECTION 156 | Persons deemed to be public servants.Read → |
| SECTION 157 | Protection of action taken under this Act.Read → |
| SECTION 158 | Disclosure of information by a public servant.Read → |
| SECTION 158A | Consent based sharing of information furnished by taxable person.Read → |
| SECTION 159 | Publication of information in respect of persons in certain cases.Read → |
| SECTION 160 | Assessment proceedings, etc., not to be invalid on certain grounds.Read → |
| SECTION 161 | Rectification of errors apparent on the face of record.Read → |
| SECTION 162 | Bar on jurisdiction of civil courts.Read → |
| SECTION 163 | Levy of fee.Read → |
| SECTION 164 | Power of Government to make rules.Read → |
| SECTION 165 | Power to make regulations.Read → |
| SECTION 166 | Laying of rules, regulations and notifications.Read → |
| SECTION 167 | Delegation of powers.Read → |
| SECTION 168 | Power to issue instructions or directions.Read → |
| SECTION 168A | Power of Government to extend time limit in special circumstances.Read → |
| SECTION 169 | Service of notice in certain circumstances.Read → |
| SECTION 170 | Rounding off of tax, etc.Read → |
| SECTION 171 | Anti-profiteering measure.Read → |
| SECTION 172 | Removal of difficulties.Read → |
| SECTION 173 | Amendment of Act 32 of 1994.Read → |
| SECTION 174 | Repeal and saving.Read → |
| SCHEDULE I | First ScheduleRead → |
| SCHEDULE II | Second ScheduleRead → |
| SCHEDULE III | Third ScheduleRead → |
