SGST
PRELIMINARY  |
|
|---|---|
| 1-2 | PRELIMINARY |
| ADMINISTRATION |
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|---|---|
| 3-6 | ADMINISTRATION |
| LEVY AND COLLECTION OF TAX |
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|---|---|
| 7-11 | LEVY AND COLLECTION OF TAX |
| TIME AND VALUE OF SUPPLY |
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|---|---|
| 12-15 | TIME AND VALUE OF SUPPLY |
| INPUT TAX CREDIT |
|
|---|---|
| 16-21 | INPUT TAX CREDIT |
| REGISTRATION |
|
|---|---|
| 22-30 | REGISTRATION |
| TAX INVOICE, CREDIT AND DEBIT NOTES |
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|---|---|
| 31-34 | TAX INVOICE, CREDIT AND DEBIT NOTES |
| ACCOUNTS AND RECORDS |
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|---|---|
| 35-36 | ACCOUNTS AND RECORDS |
| RETURNS |
|
|---|---|
| 37-48 | RETURNS |
| PAYMENT OF TAX |
|
|---|---|
| 49-53 | PAYMENT OF TAX |
| REFUNDS |
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|---|---|
| 54-58 | REFUNDS |
| ASSESSMENT |
|
|---|---|
| 59-64 | ASSESSMENT |
| AUDIT |
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|---|---|
| 65-66 | AUDIT |
| INSPECTION, SEARCH, SEIZURE AND ARREST |
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|---|---|
| 67-72 | INSPECTION, SEARCH, SEIZURE AND ARREST |
| DEMANDS AND RECOVERY |
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|---|---|
| 73-84 | DEMANDS AND RECOVERY |
| LIABILITY TO PAY IN CERTAIN CASES |
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|---|---|
| 85-94 | LIABILITY TO PAY IN CERTAIN CASES |
| ADVANCE RULING |
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|---|---|
| 95-106 | ADVANCE RULING |
| APPEALS AND REVISION |
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|---|---|
| 107-121 | APPEALS AND REVISION |
| OFFENCES AND PENALTIES |
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|---|---|
| 122-138 | OFFICE AND PENALITIES |
| TRANSITIONAL PROVISIONS |
|
|---|---|
| 139-142 | Transitional PROVISIONS |
| MISCELLANEOUS |
|
|---|---|
| 143-174 | MISCELLANEOUS |
| SCHEDULE I,II,III |
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|---|---|
| [See section 7] | [See section 7] |