Chapter I Preliminary
Section 1 : Short Title, Extent and Commencement
Chapter II Administration
Section 3 : Officers under this Act
Section 4 : Appointment of Officers
Section 5 : Powers of Officers
Chapter III Levy and Collection of Tax
Section 8 : Tax liability on composite and mixed supplies
Section 9 : Levy and Collection
Section 11 : Power to Grant Exemption from Tax
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 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 credit
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 Registration
Section 22 : Person 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 provisions relating to casual taxable person and non-resident taxable person
Section 28 : Amendment of Registration
Section 29 : Cancellation of Registration
Section 30 : Revocation of Cancellation of Registration
Chapter VII Tax Invoice, Credit and Debit Notes
Section 32 : Prohibition of unauthorized collection of tax
Section 33 : Amount of tax to be indicated in invoice and other documents
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 Returns
Section 37 : Furnishing Details of outwards supplies
Section 38 : Furnishing details of inwards supplies
Section 39 : Furnishing Returns
Section 41 : Claim of input tax credit and provisional acceptance thereof
Section 42 : Matching, reversal and reclaim of input tax credit
Section 43 : Matching, reversal and reclaim of reduction in output tax liability
Section 46 : Notice to return defaulters
Section 48 : Goods and Services Tax Practitioners
Chapter X Payment of Tax
Section 49 : Payment of Tax, Interest, Penalty and other Amounts
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
Chapter XI Refunds
Section 55 : Refund in Certain cases
Section 56 : Interest on delayed refunds
Section 57 : Consumer Welfare Fund
Section 58 : Utilisation of Fund
Chapter XII Assessments
Section 60 : Provisional Assessment
Section 61 : Scrutiny of Returns
Section 62 : Assessment of non filers of Return
Section 63 : Assessment of unregistered persons
Section 64 : Summary Assessment in certain special cases
Chapter XIII Audit
Section 65 : Audit by Tax Authorities
Chapter XIV Inspection, Search, Seizure and Arrest
Section 67 : Power of Inspection search and seizure
Section 68 : Inspection of Goods in Movement
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 75 : General provisions 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 80 : Payment of Tax and other amount of installments
Section 81 : Transfer of property to be void in certain cases
Section 82 : Tax to be first charge on property
Section 83 : Provisional 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 : Liability 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 provisions regarding liability to pay tax, interest or penalty in certain cases
Section 94 : Liability in other cases
Chapter XVII Advance Ruling
Section 96 : Authority for Advance 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 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 and appellate authority
Section 106 : Procedure of authority and appellate authority
Chapter XVIII Appeals and Revisions
Section 107 : Appeals to appellate authority
Section 108 : Powers of revisional authority
Section 109 : Constitution of appellate tribunals and benches thereof
Section 111 : Procedure before appellate 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
Section 117 : Appeal to High Court
Section 118 : Appeal to Supreme Court
Section 119: Sums due to be paid notwithstanding appeal, etc
Section 120 : Appeal not to be filed in certain cases
Section 121 : Non Appealable decisions and orders
Chapter XIX Offences and Penalties
Section 122 : Penalty for certain offences
Section 123 : Penalty for failure to furnish information returns
Section 124: Fine for failure to furnish statistics
Section 126 : General disciplines related to penalty
Section 127 : Power to impose penalty in certain cases
Section 128 : Power to wave penalty or fee or both
Section 129 : Detention, seizure and release of goods and conveyances in transit
Section 130 : Confiscation of goods or conveyances 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 statement under certain circumstances
Section 137 : Offences by Companies
Section 138 : Compounding of offences
Chapter XX Transitional Provisions
Section 139 : Migration of existing tax payers
Section 140 : Transitional arrangements for input tax credit
Section 141 : Transitional Provision relating to job work
Section 142 : Miscellaneous transitional provisions
Chapter XXI Miscellaneous
Section 143 : Job Work Procedure
Section 144 : Presumption as to documents in certain cases
Section 148 : Special Procedure for certain processes
Section 149 : Goods and Services tax compliance rating
Section 150 : Obligation to furnish information return
Section 151 : Power to collect statistics
Section 152 : Bar on disclosure of information
Section 153 : Taking assistance from an expert
Section 154 : Power to take samples
Section 156 : Persons deemed to be public servants
Section 157 : Protection of action taken under this act
Section 158 : Disclosure of Information by a pubic servant
Section 159 : Publication for 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 Court
Section 164 : Power of Government to make rules
Section 165 : Power to make regulations
Section 166 : Laying of Rules regulations and notifications
Section 167 : Delegation of Powers
Section 168 : Power to issue instructions or directions
Section 169 : Service of notice in certain circumstances
Section 170 : Rounding off of tax etc
Section 171 : Anti Profiteering Measure
Section 172 : Removal of difficulties
Section 173 : Amendment of Act 32 of 1994
Section 174 : Repeal and Saving
Schedule I
Activities to be treated as supply made even if made without consideration
Schedule II
Activities to be treated as supply of goods or supply of service
Schedule II