GST Act

प्रिंट

Chapter I

PRELIMINARY

(Sec1-Sec2)

Chapter II

ADMINISTRATION

(Sec3-Sec6)

Chapter III

LEVY AND COLLECTION OF TAX

(Sec7-Sec11)

Chapter IV

TIME AND VALUE OF SUPPLY

(Sec12-Sec15)

Chapter V

INPUT TAX CREDIT

(Sec16-Sec21)

Chapter VI

REGISTRATION

(Sec22-Sec30)

Chapter VII

TAX INVOICE, CREDIT AND DEBIT NOTES

(Sec31-Sec34)

Chapter VIII

ACCOUNTS AND RECORDS

(Sec35-Sec36)

Chapter IX

RETURNS

(Sec37-Sec48)

Chapter X

PAYMENT OF TAX

(Sec49-Sec53)

Chapter XI

PAYMENT OF TAX

(Sec54-Sec58)

Chapter XII

ASSESSMENT

(Sec59-Sec64)

Chapter XIII

AUDIT

(Sec65-Sec66)

Chapter XIV

INSPECTION, SEARCH, SEIZURE AND ARREST

(Sec67-Sec72)

Chapter XV

DEMANDS AND RECOVERY

(Sec73-Sec84)

Chapter XVI

LIABILITY TO PAY IN CERTAIN CASES

(Sec85-Sec94)

Chapter XVII

LIABILITY TO PAY IN CERTAIN CASES

(Sec95-Sec106)

Chapter XVIII

APPEALS AND REVISION

(Sec107-Sec121)

Chapter XIX

OFFENCES AND PENALTIES

(Sec122-Sec138)

Chapter XX

TRANSITIONAL PROVISIONS

(Sec139-Sec142)

Chapter XXI

MISCELLANEOUS

(Sec143-Sec174)

Audit Management System

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