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Goods and Service Tax Act(Center)Goods

Chapter I PRELIMINARY(Sec1-Sec2)

S.No

Section

Subject

1

sec 1

Short Title, extent and commencement

2

sec 2

Definitions

Chapter I PRELIMINARY(Sec1-Sec2

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)
S.No Section Subject
1 Sec 35 Accounts and other records
2 Sec 36 Period of retention of accounts
Chapter IX RETURNS(Sec37-Sec48)
Chapter X PAYMENT OF TAX(Sec49-Sec53)
Chapter X PAYMENT OF TAX(Sec54-Sec58)
Chapter XII ASSESSMENT(Sec59-Sec64)
Chapter XIII AUDIT (Sec65-Sec66)
S.No Section Subject
1 Sec 65 Audit by tax authorities
2 Sec 66 Special audit
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)
S.No Section Subject
1 Sec 143 Job work procedure
2 Sec 144 Presumption as to documents in certain cases
3 Sec 145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
4 Sec 146 Common Portal
5 Sec 147 Deemed exports
6 Sec 148 Special procedure for certain processes
7 Sec 149 Goods and services tax compliance rating
8 Sec 150 Obligation to furnish information return
9 Sec 151 Power to collect statistics
10 Sec 152 Bar on disclosure of information
11 Sec 153 Taking assistance from an expert
12 Sec 154 Power to take samples
13 Sec 155 Burden of proof
14 Sec 156 Persons deemed to be public servants
15 Sec 157 Protection of action taken under this Act
16 Sec 158 Disclosure of information by a public servant
17 Sec 159 Publication of information in respect of persons in certain cases
18 Sec 160 Assessment proceedings, etc., not to be invalid on certain grounds
19 Sec 161 Rectification of errors apparent on the face of record
20 Sec 162 Bar on jurisdiction of civil courts
21 Sec 163  Levy of fee
22 Sec 164 Power of Government to make rules
23 Sec 165 Power to make regulations
24 Sec 166 Laying of rules, regulations and notifications
25 Sec 167 Delegation of powers
26 Sec 168 Power to issue instructions or directions
27 Sec 169 Service of notice in certain circumstances
28 Sec 170 Rounding off of tax, etc
29 Sec 171 Antiprofiteering measure
30 Sec 172 Removal of difficulties
31 Sec 173 Amendment of Act 32 of 1994
32 Sec 174 Repeal and saving