UTTAR PRADESH GST ACT
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 supply of money |
| 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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| 35-36 | 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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| 65-66 | 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 | Offences and penalties |
| TRANSITIONAL PROVISIONS |
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| 139-142 | Transitional provision |
| MISCELLANEOUS |
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| 143-174 | Miscellaneous |