Chapter I PRELIMINARY(Sec1-Sec2)
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Chapter I PRELIMINARY(Sec1-Sec2
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Chapter III LEVY AND COLLECTION OF TAX(Sec7-Sec11)
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Chapter IV TIME AND VALUE OF SUPPLY(Sec12-Sec15)
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Chapter V INPUT TAX CREDIT(Sec16-Sec21)
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Chapter VI REGISTRATION(Sec22-Sec30)
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Chapter VII TAX INVOICE, CREDIT AND DEBIT NOTES(Sec31-Sec34)
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Chapter VIII ACCOUNTS AND RECORDS(Sec35-Sec36)
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Chapter IX RETURNS(Sec37-Sec48)
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Chapter X PAYMENT OF TAX(Sec49-Sec53)
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Chapter X PAYMENT OF TAX(Sec54-Sec58)
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Chapter XII ASSESSMENT(Sec59-Sec64)
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Chapter XIII AUDIT (Sec65-Sec66)
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Chapter XIV INSPECTION, SEARCH, SEIZURE AND ARREST(Sec67-Sec72)
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Chapter XV DEMANDS AND RECOVERY(Sec73-Sec84)
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Chapter XVI LIABILITY TO PAY IN CERTAIN CASES(Sec85-Sec94)
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Chapter XVII LIABILITY TO PAY IN CERTAIN CASES (Sec95-Sec106)
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Chapter XVIII APPEALS AND REVISION(Sec107-Sec121)
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Chapter XIX OFFENCES AND PENALTIES(Sec122-Sec138)
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Chapter XX TRANSITIONAL PROVISIONS(Sec139-Sec142)
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Chapter XXI MISCELLANEOUS(Sec143-Sec174)
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