Sections | Particulars |
---|---|
Chapter I | Preliminary |
1 | Short title, extent and commencement. |
2 | Definitions |
Chapter II | Administration |
3 | Officers under this act |
4 | Appointment of officers. |
5 | Powers of officers |
6 | Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances |
Chapter III | Levy and Collection of Tax |
Chapter IV | Time and Value of Supply |
Chapter V | Input Tax Credit |
Chapter VI | Registration |
Chapter VII | Tax Invoice, Credit and Debit Notes |
Chapter VIII | Accounts and Records |
Chapter XI | Returns |
Chapter X | Payment of Tax |
Chapter XI | Refunds |
Chapter XII | Assessment |
Chapter XIII | Audit |
Chapter XIV | Inspection, Search, Seizure and Arrest |
Chapter XV | Demands and Recovery |
Chapter XVI | Liability Pay in Certain Cases |
Chapter XVII | Advance Ruling |
Chapter XVIII | Appeals and Revision |
Chapter XIX | Offences and Penalties |
Chapter XX | Transitional Provisions |
Chapter XXI | Miscellaneous |
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