| Sections | Title |
| Chapter : I – PRELIMINARY |
| Section 1 | Short, title, extent, and commencement |
| Section 2 | Definitions |
| Chapter : II – ADMINISTRATION |
| Section 3 | Officers under this Act. |
| Section 4 | Appointment of Officers |
| Section 5 | Powers of Officers |
| Section 6 | Authorisation of Officers of State Tax or Union Territory Tax as Proper Officer in Certain Circumstances |
| Chapter : III – LEVY AND COLLECTION OF TAX |
| Section 7 | Scope of Supply |
| Section 8 | Tax Liability on Composite and Mixed Supplies |
| Section 9 | Levy and Collection |
| Section 10 | Composition Levy |
| Section 11 | Power of Grant Exemption from Tax |
| Section 11A | Power not to Recover Goods and Services Tax not Levied or Short-Levied as a Result of General Practice |
| Chapter : IV – TIME AND VALUE OF SUPPLY |
| Section 12 | Time of Supply of Goods |
| Section 13 | Time of Supply of Services |
| Section 14 | Change in Rate of Tax in Respect of Supply of Goods or Services |
| Section 15 | Value of Taxable Supply |
| Chapter : V – INPUT TAX CREDIT |
| Section 16 | Eligibility and Conditions for Taking Input Tax Credit |
| Section 17 | Apportionment of Credit and Blocked Credits |
| Section 18 | Availability of Credit in Special Circumstances |
| Section 19 | Taking Input Tax Credit in Respect of Inputs and Capital Goods Sent for Job Work |
| Section 20 | Manner of Distribution of Credit by Input Service Distributor |
| Section 21 | Manner of Recovery of Credit Distributed in Excess |
| Chapter : VI – Registartion |
| Section 22 | Persons Liable for Registration |
| Section 23 | Person not Liable for Registration |
| Section 24 | Compulsory Registration in Certain Cases |
| Section 25 | Procedure for Registration |
| Section 26 | Deemed Registration |
| Section 27 | Special Provision Relating to Caluse Taxable Person and Non-Resident Taxable Person |
| Section 28 | Amendment of Registration |
| Section 29 | Cancellation or Suspension of Registration |
| Section 30 | Revocation of Cancellation of Registration |
| Chapter : VII – TAX INVOICE, CREDIT AND DEBIT NOTES |
| Section 31 | Tax Invoice |
| Section 31A | Facility of Digital Payment to Recipient |
| Section 32 | Prohibition of Unauthorised Collection of Tax |
| Section 33 | Amount of Tax to be Indicated in Tax Invoice and Other Document |
| Section 34 | Credit and Debit Notes |
| Chapter : VIII – ACCOUNTS AND RECORDS |
| Section 35 | Accounts and Other Records |
| Section 36 | Period of Retention of Accounts |
| Chapter : IX – RETURN |
| Section 37 | Furnishing Details of Outward Supplies |
| Section 38 | Communication of Details of Inward Supplies and Input Tax Credit |
| Section 39 | Furnishing of Returns |
| Section 40 | First Return |
| Section 41 | Availment of Input Tax Credit |
| Section 42 | Omitted |
| Section 43 | Omitted |
| Section 43A | Omitted |
| Section 44 | Annual Return |
| Section 45 | Final Return |
| Section 46 | Notice to Return Defaulters |
| Section 47 | Levy of Late Fee |
| Section 48 | Goods and Services Tax Practitiners |
| Cahpter : X – PAYMENT OF TAX |
| Section 49 | Payment of Tax, Interest, Penalty and Other Amounts |
| Section 49A | Utilisation of Input Tax Credit Subject to Certain Conditions |
| Section 49B | Order of Utilisation of Input Tax Credit |
| Section 50 | Interest on Delayed Payment of Tax |
| Section 51 | Tax Deduction at Source |
| Section 52 | Collection of Tax at Source |
| Section 53 | Transfer of Input Tax Credit |
| Section 53A | Transfer of Certain Amounts |
| Chapter : XI – REFUNDS |
| Section 54 | Refund of Tax |
| Section 55 | Refund of Certain Cases |
| Section 56 | Interest on Delayed Refunds |
| Section 57 | Consumer Welfare Fund |
| Section 58 | Utilisation of Fund |
| Chapter : XII – ASSESSMENT |
| Section 59 | Self-Assessment |
| Section 60 | Provision Assessment |
| Section 61 | Scutiny of Returns |
| Section 62 | Assessment of Non-Filters of Returns |
| Section 63 | Assessment of Unregistered Person |
| Section 64 | Summary Assessment in Certain Special Cases |
| Chapter : XIII – AUDIT |
| Section 65 | Audit by Tax Authorities |
| Section 66 | Special Audit |
| Chapter : XIV – INSPECTION, SEARCH, SEIZURE AND ARREST |
| Section 67 | Power of Inspection, Search and Seizure |
| Section 68 | Inspection of Goods in Movement |
| Section 69 | Power of Arrest |
| Section 70 | Power to Summon Persons to give Evidence and Produce Documents |
| Section 71 | Access to Business Premises |
| Section 72 | Officers to Assist Proper Officers |
| Chapter : XV – DEMANDS AND RECOVERY |
| Section 73 | Determination of Tax, Pertaining to the Period up to Financial Year 2023-24, Not Paid or Short or Erroneously Refunded or Input Tax Credit Wrongly Availed or Utilised for any Reason Other than or any Wilful-Misstatement or Suppression of Facts |
| Section 74 | Determination of Tax, Pertaining to the Period up to Financial Year 2023-24, Not Paid or Short or Erroneously Refunded or Input Tax Credit Wrongly Availed or Utilised by Reason of Fraud or any Wilful-Misstatement or Suppression of Facts |
| Section 74A | Determination of Tax Not Paid or Short or Erroneously Refunded or Input Tax Credit Wrongly Availed or Utilised for any Reason Pertaining to financial Year 2024-25 Onward |
| Section 75 | General Provision Relating to Determination of Tax |
| Section 76 | Tax Collected but Not Paid to Government |
| Section 77 | Tax Wrongfully Collected and Paid to Central Government or State Government |
| Section 78 | Initiation of Recovery Proceedings |
| Section 79 | Recovery of Tax |
| Section 80 | Payment of Tax and other Amount in Instalments |
| Section 81 | Transfer of Property to be Void in Cartain Cases |
| Section 82 | Tax to be First Charge on Property |
| Section 83 | Provision Attachment to Protect Revenue in Certain Cases |
| Section 84 | Continuation and Validation of Certain Recovery Proceedings |
| CHAPTER : XVI – LIABILITY TO PAY IN CERTAIN CASES |
| Section 85 | Liability in Case of Transfer of Business |
| Section 86 | Liability of Agent and Principal |
| Section 87 | Liability in Case of Amalgamation or Merger of Companies |
| Section 88 | Liability in Case of Company in Liquidation |
| Section 89 | Laibility of Directors of Private Company |
| Section 90 | Liability of Partners of Firm to Pay Tax |
| Section 91 | Liability of Guardians, Trustees, etc |
| Section 92 | Liability of Court of Wards, etc |
| Section 93 | Special Provision Regarding Liability to Pay Tax, Interest or Penalty in Certain Cases. |
| Section 94 | Liability in Other Cases |
| Chapter : XVII – ADVANCE RULING |
| Section 95 | Definitions |
| Section 96 | Authority for Adavnce Ruling |
| Section 97 | Application for Advance Ruling |
| Section 98 | Procedure on Receipt of Application |
| Section 99 | Appellate Authority for Advance Ruling |
| Section 100 | Appeal to Appellate Authority |
| Section 101 | Orders of Appellate Authority |
| Section 101A | Constitution of National Appellate Authority for Advance Ruling |
| Section 101B | Appeal to National Appellate Authority |
| Section 101C | Order of National Appellate Authority |
| Section 102 | Rectification of Advance Ruling |
| Section 103 | Applicability of Advance Ruling |
| Section 104 | Advance Ruling to be Void in Certain Circumstances |
| Section 105 | Powers of Authority, Appellate Authority and National Appellate Authority |
| Section 106 | Procedure of Authority, Appellate Authority and National Appellate Authority |
| Chapter : XVIII – APPEALS AND REVISION |
| Section 107 | Appeals to Appellate Authority |
| Section 108 | Powers of Revisional Authority |
| Section 109 | Constitution of Appellate Tribunal and Benches Thereof |
| Section 110 | President and Members of Appellate Tribunal, Their Qualification, Appointment Condition of Service, etc. |
| Section 111 | Procedure before Appelate Tribunal |
| Section 112 | Appeals to Appellate Tribunal |
| Section 113 | Orders of Appellate Tribunal |
| Section 114 | Financial and Administrative Powers of President |
| Section 115 | Interest on Refund of Amount Paid for Admission of Appeal |
| Section 116 | Appearance by Authorised Representative |
| Sectioin 117 | Appeal to High Court |
| Section 118 | Appeal to Supreme Court |
| Section 119 | Sums Due to be Paid Notwithstading Appeal, etc |
| Section 120 | Appeal not to be Filed in Certain Cases |
| Section 121 | Non-Appealable Decision and Orders |
| Chapter : XIX – OFFENCES AND PENALTIES |
| Section 122 | Penalty for Certain Offences |
| Section 122A | Penalty for Failure to Register Certain Machines Used in Manufacture of Goods as per Special Procedure |
| Section 123 | Penalty for Failure to Furnish Information Return |
| Section 124 | Fine for Failure to Furnish Statistics |
| Section 125 | General Penalty |
| Section 126 | General Desciplines Realted to Penalty |
| Section 127 | Power to Impose Penalty in Certain Cases |
| Section 128 | Power to Waive Penalty or Fee or Both |
| Section 128A | Waiver of Interest or Penalty or Both Relating to Demands Raised Under Section 73, for Certain Tax Periods |
| Section 129 | Detention, Seizure, and Release of Goods and Conveyances in Transit |
| Section 130 | Confiscation of Goods or Conveyance and levy of Penalty |
| Section 131 | Confiscation or Penalty not to Interfere with Other Punishments |
| Section 132 | Punishment for Certain Offences |
| Section 133 | Liability of Officers and Certain Other Persons |
| Section 134 | Cognizance of Offences |
| Section 135 | Presumption of Culpable Mental State |
| Section 136 | Relevancy of Statements under Certain Circumstances |
| Section 137 | Offences by Companies |
| Section 138 | Compounding of Offences |
| Chapter : XX – TRANSITIONAL PROVISION |
| Section 139 | Migration of Existing Taxpayers |
| Section 140 | Transitional Arrangement for Input Tax Credit |
| Section 141 | Transitional Provisions Relating to Job Work |
| Section 142 | Miscellaneous Transitional Provisions. |
| Chapter : XXI – MISCELLANEOUS |
| Section 143 | Job Work Procedure |
| Section 144 | Presumtion as to Document in Certain Cases |
| Section 145 | Asmissibility of Micro films, Facsimile Copies of Documents and Computer Printouts as Documents and as Evidence |
| Section 146 | Common Portal |
| Section 147 | Deemed Exports |
| Section 148 | Special Procedure for Certain Cases |
| Section 149 | Goods and Services Tax Complince |
| Section 150 | Obligation to Furnish Information Retrun |
| Section 151 | Power to Call for Information |
| Section 152 | Bar on Disclosure of Information |
| Section 153 | Taking Assistance from Expert |
| Section 154 | Power to Take Samples |
| Section 155 | Burden of Proof |
| Section 156 | Persons Deeded to be Public Servents |
| Section 157 | Protection of Action Taken Under this Act |
| Section 156 | Persons Deemed to be Public Servents |
| Section 157 | Protection of Action Taken Under this Act |
| Section 158 | Disclosure of Information by a Public Servant |
| Section 158A | Consent Based Sharing of Information Furnished by Taxable Person |
| Section 159 | Publication of Information in Respect of persons in Certain Cases |
| Section 160 | Assessment Proceedings, etc, Not to be Invalid on Certain Grounds |
| Section 161 | Rectification of Errors Apparent on the face of Record |
| Section 162 | Bar on Jurisdiction of Civil Courts |
| Section 163 | Levy of Fee |
| Section 164 | Power of Government to Make Rules |
| Section 165 | Power to Make Regulations |
| Section 166 | Laying of Rules, Regulations and Notification |
| Section 167 | Delegation of Power |
| Section 168 | Power to Issue Instructions or Directions |
| Section 168A | Power of Government to Extend Time Limit in Special Circumstances |
| Section 169 | Service of Notice in Certain Circumstances |
| Section 170 | Rounding off of Tax, etc |
| Section 171 | Anti-Profiteering Measure |
| Section 172 | Removal of Dificulties |
| Section 173 | Amendment of Act 32 of 1994 |
| Section 174 | Repeal and Saving |
| SCHEDULES |
| SCHEDULES I | Activities to be Treated as Supply even if Made Without Consideration |
| SCHEDULES II | Activities and Transactions to be Treated as Supply of Goods or Supply of Services |
| SCHEDULES III | Activities and Transaction which shall be Treated Neither as a Supply of Goods or Nor a Supply of Services |
| Notes on Clauses |
| Notes | Notes on Clauses |
| MEMORANDUM |
| MEMO | MEMORANDUM |