DELHI GST ACT
PRELIMINARY  |
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| 1 | Short title,extent and Commencement |
| 2 | Definitions |
| 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 |
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| 16-21 | Input Tax Credit |
| REGISTRATION |
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| 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 and 36 | Accounts and Records |
| RETURNS |
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| 37-48 | Returns |
| PAYMENT OF TAX |
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| 49-53 | Payment of Tax |
| REFUNDS |
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| 54-58 | Refunds |
| ASSESSMENT |
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| 59-64 | Assessment |
| AUDIT |
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| 65 and 66 | Audit |
| INSPECTION, SEARCH, SEIZURE AND ARREST |
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| 67-72 | Inspection,Search and Seizure |
| DEMANDS AND RECOVERY |
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| 73-84 | Demanda 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 | Offences and Penalities |
| TRANSITIONAL PROVISIONS |
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| 139-142 | Transitional Provisions |
| MISCELLANEOUS |
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| 143-174 | Miscellaneous |