PRELIMINARY ![]() |
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| 1 | Preliminary |
| 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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| 65and 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 | Demand 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 |