Klickon GST World - Just About GST - Goods & Services Tax GST (India), What is GST?

S.No	Section	Section Title	View
1	section 1	Short title, extent and commencement	View
2	section 2	Definitions	View
3	section 3	Officers under this Act	View
4	section 4	Appointment of officers	View
5	section 5	Powers of officers	View
6	section 6	Authorisation of officers of central tax as proper officer in certain circumstances.	View
7	section 7	Scope of supply	View
8	section 8	Tax liability on composite and mixed supplies	View
9	section 9	Levy and collection	View
10	section 10	Composition levy	View
11	section 11	Power to grant exemption from tax	View
12	section 12	Time of supply of goods	View
13	section 13	Time of supply of services	View
14	section 14	Change in rate of tax in respect of supply of goods or services	View
15	section 15	Value of taxable supply	View
16	section 16	Eligibility and conditions for taking input tax credit	View
17	section 17	Apportionment of credit and blocked credits	View
18	section 18	Availability of credit in special circumstances	View
19	section 19	Taking input tax credit in respect of inputs sent for job work and capital goods	View
20	section 20	Manner of distribution of credit by Input Service Distributor	View
21	section 21	Manner of recovery of credit distributed in excess	View
22	section 22	Persons liable for registration	View
23	section 23	Persons not liable for registration	View
24	section 24	Compulsory registration in certain cases	View
25	section 25	Procedure for Registration	View
26	section 26	Deemed Registration	View
27	section 27	Special provisions relating to casual taxable person and non-resident taxable person	View
28	section 28	Amendment of registration	View
29	section 29	Cancellation of Registration	View
30	section 30	Revocation of cancellation of registration	View
31	section 31	Tax invoice	View
32	section 32	Prohibition on unauthorised collection of tax	View
33	section 33	Amount of tax to be indicated in tax invoice and other documents	View
34	section 34	Credit and debit notes	View
35	section 35	Accounts and other records	View
36	section 36	Period of retention of accounts	View
37	section 37	Furnishing details of outward supplies	View
38	section 38	Furnishing details of inward supplies	View
39	section 39	Furnishing of Returns	View
40	section 40	First Return	View
41	section 41	Claim of input tax credit and provisional acceptance thereof	View
42	section 42	Matching, reversal and reclaim of input tax	View
43	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
44	section 2	Definitions	View
45	section 3	Officers under this Act	View
46	section 4	Appointment of officers	View
47	section 5	Powers of officers	View
48	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
49	section 7	Scope of supply	View
50	section 8	Tax liability on composite and mixed supplies	View
51	section 9	Levy and collection	View
52	section 10	Composition levy	View
53	section 11	Power to grant exemption from tax	View
54	section 12	Time of supply of goods	View
55	section 13	Time of supply of services	View
56	section 14	Change in rate of tax in respect of supply of goods or services	View
57	section 15	Value of taxable supply	View
58	section 16	Eligibility and conditions for taking input tax credit	View
59	section 17	Apportionment of credit and blocked credits	View
60	section 18	Availability of credit in special circumstances	View
61	section 19	Taking input tax credit in respect of inputs and capital goods sent for job work	View
62	section 20	Manner of distribution of credit by Input Service Distributor	View
63	section 21	Manner of recovery of credit distributed in excess	View
64	section 22	Persons liable for registration	View
65	section 23	Persons not liable for registration	View
66	section 24	Compulsory registration in certain cases	View
67	section 25	Procedure for registration	View
68	section 26	Deemed registration	View
69	section 27	Special provisions relating to casual taxable person and non-resident taxable person	View
70	section 28	Amendment of registration	View
71	section 29	Cancellation of registration	View
72	section 30	Revocation of cancellation of registration	View
73	section 31	Tax invoice	View
74	section 32	Prohibition of unauthorised collection of tax	View
75	section 33	Amount of tax to be indicated in tax invoice and other documents	View
76	section 34	Credit and debit notes	View
77	section 35	Accounts and other records	View
78	section 36	Period of retention of accounts	View
79	section 37	Furnishing details of outward supplies	View
80	section 38	Furnishing details of inward supplies	View
81	section 39	Furnishing of returns	View
82	section 40	First Return	View
83	section 44	Annual return	View
84	section 45	Final return	View
85	section 46	Notice to return defaulters	View
86	section 47	Levy of late fee	View
87	section 48	Goods and services tax practitioners	View
88	section 49	Payment of tax, interest, penalty and other amounts	View
89	section 50	Interest on delayed payment of tax	View
90	section 51	Tax deduction at source	View
91	section 52	Collection of tax at source	View
92	section 53	Transfer of input tax credit	View
93	section 54	Refund of tax	View
94	section 55	Refund in certain cases	View
95	section 56	Interest on delayed refunds	View
96	section 57	Consumer Welfare Fund	View
97	section 58	Utilisation of Fund	View
98	section 59	Self-Assessment	View
99	section 60	Provisional Assessment	View
100	section 61	Scrutiny of returns	View
101	section 62	Assessment of non-filers of returns	View
102	section 63	Assessment of unregistered persons	View
103	section 64	Summary assessment in certain special cases	View
104	section 65	Audit by tax authorities	View
105	section 66	Special Audit	View
106	section 67	Power of inspection, search and seizure	View
107	section 68	Inspection of goods in movement	View
108	section 69	Power of arrest	View
109	section 70	Power to summon persons to give evidence and produce documents	View
110	section 71	Access to business premises	View
111	section 72	Officers to assist proper officers	View
112	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement of facts	View
113	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful- misstatement or suppression of facts	View
114	section 75	General provisions relating to determination of tax	View
115	section 76	Tax collected but not paid to Government	View
116	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
117	section 78	Initiation of recovery proceedings	View
118	section 79	Recovery of tax	View
119	section 80	Payment of tax and other amount in instalments.	View
120	section 81	Transfer of property to be void in certain cases	View
121	section 82	Tax to be first charge on property	View
122	section 46	Notice to return defaulters	View
123	section 48	Goods and services tax practitioners	View
124	section 45	Final return	View
125	section 47	Levy of late fee	View
126	section 41	Claim of input tax credit and provisional acceptance thereof	View
127	section 42	Matching, reversal and reclaim of input tax credit	View
128	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
129	section 44	Annual return	View
130	section 49	Payment of tax, interest, penalty and other amounts	View
131	section 50	Interest on delayed payment of tax	View
132	section 83	Provisional attachment to protect revenue in certain cases	View
133	section 84	Continuation and validation of certain recovery proceedings	View
134	section 85	Liability in case of transfer of business	View
135	section 86	Liability of agent and principal	View
136	section 87	Liability in case of amalgamation or merger of companies	View
137	section 88	Liability in case of company in liquidation	View
138	section 89	Liability of directors of private company	View
139	section 90	Liability of partners of firm to pay tax	View
140	section 91	Liability of guardians, trustees etc	View
141	section 92	Liability of Court of Wards etc	View
142	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
143	section 94	Liability in other cases	View
144	section 95	Definitions	View
145	section 96	Constitution of Authority for Advance Ruling	View
146	section 97	Application for advance ruling	View
147	section 98	Procedure on receipt of application	View
148	section 99	Constitution of Appellate Authority for Advance Ruling	View
149	section 100	Appeal to the Appellate Authority	View
150	section 101	Orders of Appellate Authority	View
151	section 102	Rectification of advance ruling	View
152	section 103	Applicability of advance ruling	View
153	section 104	Advance ruling to be void in certain circumstances	View
154	section 105	Powers of Authority and Appellate Authority	View
155	section 106	Procedure of Authority and Appellate Authority	View
156	section 107	Appeals to Appellate Authority	View
157	section 108	Powers of Revisional Authority	View
158	section 109	Appellate Tribunal and Benches thereof	View
159	section 110	President and members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
160	section 111	Procedure before Appellate Tribunal	View
161	section 112	Appeals to Appellate Tribunal	View
162	section 113	Orders of Appellate Tribunal	View
163	section 114	Financial and administrative powers of State President	View
164	section 115	Interest on refund of amount paid for admission of appeal	View
165	section 116	Appearance by authorised representative	View
166	section 117	Appeal to High Court	View
167	section 118	Appeal to Supreme Court	View
168	section 119	Sums due to be Paid Notwithstanding appeal etc	View
169	section 120	Appeal not to be filed in certain cases	View
170	section 121	Non Appealable decisions and orders	View
171	section 122	Penalty for certain offences	View
172	section 123	Penalty for failure To furnish information return	View
173	section 124	Fine for failure to furnish statistics	View
174	section 125	General Penalty	View
175	section 126	General disciplines related penalty	View
176	section 127	Power to impose penalty in certain cases	View
177	section 128	Power to waive penalty or fee or both	View
178	section 129	Detention, Seizure and release of goods and conveyances in transit	View
179	section 130	Confiscation of goods or conveyances and levy of penalty	View
180	section 131	Confiscation or penalty not to interfere with other punishments	View
181	section 132	Punishment for certain offences	View
182	section 133	Liability of officers and certain other persons.	View
183	section 134	Cognizance of offences	View
184	section 135	Presumption of culpable mental state	View
185	section 136	Relevancy of statements under certain circumstances	View
186	section 137	Offences by Companies	View
187	section 138	Compounding of offences. (Act No. 2 of 1974.)	View
188	section 139	Migration of existing taxpayers	View
189	section 140	Transitional arrangements for input tax credit.	View
190	section 141	Transitional provisions relating to job work	View
191	section 142	Miscellaneous transitional provisions	View
192	section 143	Job work procedure	View
193	section 144	Presumption as to documents in certain cases	View
194	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
195	section 146	Common Portal	View
196	section 147	Deemed Exports	View
197	section 148	Special procedure for certain processes	View
198	section 149	Goods and services tax compliance rating	View
199	section 150	Obligation to furnish information return	View
200	section 151	Power to collect statistics	View
201	section 152	Bar on disclosure of information required under section 151	View
202	section 153	Taking assistance from an expert	View
203	section 154	Power to take samples	View
204	section 155	Burden of Proof	View
205	section 156	Persons deemed to be public servants	View
206	section 157	Protection of action taken under this Act	View
207	section 158	Disclosure of information by a public servant	View
208	section 159	Publication of information respecting persons in certain cases	View
209	section 160	Assessment proceedings, etc., not to be invalid on certain grounds	View
210	section 161	Rectification of errors apparent on the face of record	View
211	section 162	Bar on jurisdiction of civil courts	View
212	section 163	Levy of fee	View
213	section 164	Power of Government to make rules	View
214	section 165	Power to make regulations	View
215	section 166	Laying of rules, regulations and notifications	View
216	section 167	Delegation of power	View
217	section 168	Power to issue instructions or directions	View
218	section 169	Power to issue instructions or directions	View
219	section 170	Rounding off of tax etc	View
220	section 171	Anti-profiteering Measure	View
221	section 172	Removal of difficulties	View
222	section 173	Amendment of certain Acts	View
223	section 174	Repeal and saving	View
224	SCHEDULE I	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
225	SCHEDULE II	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
226	SCHEDULE III	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
227	section 51	Tax deduction at source	View
228	section 52	Collection of tax at source	View
229	section 53	Transfer of input tax credit	View
230	section 54	Refund of tax	View
231	section 55	Refund in certain cases	View
232	section 56	Interest on delayed refunds	View
233	section 57	Consumer Welfare Fund	View
234	section 58	Utilisation of Fund	View
235	section 59	Self-assessment	View
236	section 60	Provisional assessment	View
237	section 61	Scrutiny of returns	View
238	section 62	Assessment of non-filers of returns	View
239	section 63	Assessment of unregistered persons	View
240	section 64	Summary assessment in certain special cases	View
241	section 65	Audit by tax authorities	View
242	section 66	Special audit	View
243	section 67	Power of inspection, search and seizure	View
244	section 68	Inspection of goods in movement	View
245	section 69	Power to arrest	View
246	section 70	Power to summon persons to give evidence and produce documents	View
247	section 71	Access to business premises.	View
248	section 72	Officers to assist proper officers	View
249	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
250	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
251	section 75	General provisions relating to determination of tax.	View
252	section 76	Tax collected but not paid to Government	View
253	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
254	section 78	Initiation of recovery proceedings.	View
255	section 1	Short title, extent and commencement	View
256	section 79	Recovery of tax	View
257	section 80	Payment of tax and other amount in instalments	View
258	section 81	Transfer of property to be void in certain cases	View
259	section 82	Tax to be first charge on property	View
260	section 83	Provisional attachment to protect revenue in certain cases	View
261	section 84	Continuation and validation of certain recovery proceedings	View
262	section 85	Liability in case of transfer of business	View
263	section 86	Liability of agent and principal	View
264	section 87	Liability in case of amalgamation or merger of companies	View
265	section 88	Liability in case of company in liquidation	View
266	section 89	Liability of directors of private company	View
267	section 90	Liability of partners of firm to pay tax	View
268	section 91	Liability of guardians, trustees etc.	View
269	section 92	Liability of Court of Wards, etc	View
270	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
271	section 94	Liability in other cases	View
272	section 95	Definitions	View
273	section 96	Constitution of Authority for Advance Ruling	View
274	section 97	Application for advance ruling	View
275	section 98	Procedure on receipt of application.	View
276	section 99	Constitution of Appellate Authority for Advance Ruling	View
277	section 100	Appeal to the Appellate Authority	View
278	section 101	Orders of Appellate Authority	View
279	section 103	Applicability of advance ruling	View
280	section 102	Rectification of advance ruling	View
281	section 104	Advance ruling to be void in certain circumstances	View
282	section 105	Powers of Authority and Appellate Authority	View
283	section 106	Procedure of Authority and Appellate Authority	View
284	section 107	Appeals to Appellate Authority	View
285	section 108	Powers of Revisional Authority	View
286	section 109	Appellate Tribunal and Benches thereof	View
287	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.	View
288	section 111	Procedure before Appellate Tribunal	View
289	section 112	Appeals to Appellate Tribunal	View
290	section 113	Orders of Appellate Tribunal	View
291	section 114	Financial and administrative powers of State President	View
292	section 115	Interest on refund of amount paid for admission of appeal	View
293	section 116	Appearance by authorised representative	View
294	section 117	Appeal to High Court	View
295	section 118	Appeal to Supreme Court	View
296	section 119	Sums due to be paid notwithstanding appeal etc.	View
297	section 120	Appeal not to be filed in certain cases.	View
298	section 121	Non appealable decisions and orders	View
299	section 122	Penalty for certain offences	View
300	section 123	Penalty for failure to furnish information return.	View
301	section 124	Fine for failure to furnish statistics	View
302	section 125	General penalty	View
303	section 126	General disciplines related to penalty	View
304	section 127	Power to impose penalty in certain cases	View
305	section 128	Power to waive penalty or fee or both	View
306	section 129	Detention, seizure and release of goods and conveyances in transit	View
307	section 130	Confiscation of goods or conveyances and levy of penalty	View
308	section 131	Confiscation or penalty not to interfere with other punishments.	View
309	section 132	Punishment for certain offences	View
310	section 133	Liability of officers and certain other persons	View
311	section 134	Cognizance of offences	View
312	section 135	Presumption of culpable mental state	View
313	section 136	Relevancy of statements under certain circumstances	View
314	section 137	Offences by Companies	View
315	section 138	Compounding of offences	View
316	section 139	Migration of existing taxpayers	View
317	section 140	Transitional arrangements for input tax credit.	View
318	section 141	Transitional provisions relating to jobwork	View
319	section 142	Miscellaneous transitional provisions	View
320	section 143	Job work procedure	View
321	section 144	Presumption as to documents in certain cases	View
322	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
323	section 146	Common Portal	View
324	section 147	Deemed Exports	View
325	section 148	Special procedure for certain processes	View
326	section 149	Goods and services tax compliance rating	View
327	section 150	Obligation to furnish information return.	View
328	section 151	Power to collect statistics.	View
329	section 152	Bar on disclosure of information	View
330	section 153	Taking assistance from an expert	View
331	section 154	Power to take samples	View
332	section 155	Burden of Proof	View
333	section 156	Persons deemed to be public servants	View
334	section 157	Protection of action taken under this Act	View
335	section 158	Disclosure of information by a public servant	View
336	section 159	Publication of information in respect of persons in certain cases	View
337	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
338	section 161	Rectification of errors apparent on the face of record	View
339	section 162	Bar on jurisdiction of civil courts	View
340	section 163	Levy of fee.	View
341	section 164	Power of Government to make rules	View
342	section 165	Power to make regulations	View
343	section 166	Laying of rules, regulations and notifications	View
344	section 167	Delegation of powers	View
345	section 168	Power to issue instructions or directions	View
346	section 169	Service of notice in certain circumstances.	View
347	section 170	Rounding off of tax etc	View
348	section 171	Anti-profiteering Measure	View
349	section 172	Removal of difficulties	View
350	section 173	Amendment of certain Acts.	View
351	section 174	Repeal and saving	View
352	SCHEDULE1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
353	SCHEDULE2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
354	SCHEDULE3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
355	section 1	Short title, extent and commencement	View
356	section 2	Definitions	View
357	section 3	Officers under this Act	View
358	section 4	Appointment of officers	View
359	section 5	Powers of officers	View
360	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
361	section 7	Scope of supply	View
362	section 8	Tax liability on composite and mixed supplies	View
363	section 9	Levy and collection	View
364	section 10	Composition levy	View
365	section 11	Power to grant exemption from tax	View
366	section 12	Time of supply of goods	View
367	section 13	Time of supply of services	View
368	section 14	Change in rate of tax in respect of supply of goods or services	View
369	section 15	Value of taxable supply	View
370	section 16	Eligibility and conditions for taking input tax credit	View
371	section 17	Apportionment of credit and blocked credits	View
372	section 18	Availability of credit in special circumstances	View
373	section 19	Taking input tax credit in respect of inputs and capital goods sent for job-work	View
374	section 20	Manner of distribution of credit by Input Service Distributor	View
375	section 21	Manner of recovery of credit distributed in excess	View
376	section 22	Persons liable for registration	View
377	section 23	Persons not liable for registration	View
378	section 24	Compulsory registration in certain cases	View
379	section 25	Procedure for registration	View
380	section 26	Deemed registration	View
381	section 27	Special provisions relating to casual taxable person and non-resident taxable person	View
382	section 28	Amendment of registration	View
383	section 29	Cancellation of registration	View
384	section 30	Revocation of cancellation of registration	View
385	section 31	Tax invoice	View
386	section 32	Prohibition of unauthorised collection of tax	View
387	section 33	Amount of tax to be indicated in tax invoice and other documents	View
388	section 34	Credit and debit notes	View
389	section 35	Accounts and other records	View
390	section 36	Period of retention of accounts	View
391	section 37	Furnishing details of outward supplies	View
392	section 38	Furnishing details of inward supplies	View
393	section 39	Furnishing of returns	View
394	section 40	First Return	View
395	section 41	Claim of input tax credit and provisional acceptance thereof	View
396	section 42	Matching, reversal and reclaim of input tax credit	View
397	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
398	section 44	Annual return	View
399	section 45	Final return	View
400	section 46	Notice to return defaulters	View
401	section 47	Levy of late fee	View
402	section 48	Goods and Services Tax practitioners	View
403	section 49	Payment of tax, interest, penalty and other amounts	View
404	section 50	Interest on delayed payment of tax	View
405	section 51	Tax deduction at source	View
406	section 52	Collection of tax at source	View
407	section 53	Transfer of input tax credit.	View
408	section 54	Refund of tax	View
409	section 55	Refund in certain cases	View
410	section 56	Interest on delayed refunds	View
411	section 57	Consumer Welfare Fund	View
412	section 58	Utilisation of Fund	View
413	section 59	Self-assessment	View
414	section 60	Provisional assessment	View
415	section 61	Scrutiny of returns	View
416	section 62	Assessment of non-filers of returns	View
417	section 63	Assessment of unregistered persons	View
418	section 64	Summary assessment in certain special cases	View
419	section 65	Audit by tax authorities	View
420	section 66	Special audit	View
421	section 67	Power of inspection, search and seizure	View
422	section 68	Inspection of goods in movement	View
423	section 69	Power to arrest	View
424	section 70	Power to summon persons to give evidence and produce documents	View
425	section 71	Access to business premises	View
426	section 72	Officers to assist proper officers	View
427	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
428	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts	View
429	section 75	General provisions relating to determination of tax	View
430	section 76	Tax collected but not paid to Government	View
431	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
432	section 78	Initiation of recovery proceedings	View
433	section 79	Recovery of tax	View
434	section 80	Payment of tax and other amount in instalments	View
435	section 81	Transfer of property to be void in certain cases	View
436	section 82	Tax to be first charge on property	View
437	section 83	Provisional attachment to protect revenue in certain cases	View
438	section 84	Continuation and validation of certain recovery proceedings	View
439	section 85	Liability in case of transfer of business	View
440	section 86	Liability of agent and principal	View
441	section 87	Liability in case of amalgamation or merger of companies	View
442	section 88	Liability in case of company in liquidation	View
443	section 89	Liability of directors of private company	View
444	section 90	Liability of partners of firm to pay tax	View
445	section 91	Liability of guardians, trustees etc	View
446	section 92	Liability of Court of Wards, etc	View
447	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
448	section 94	Liability in other cases	View
449	section 95	Definitions	View
450	section 96	Constitution of Authority for Advance Ruling	View
451	section 97	Application for Advance Ruling	View
452	section 98	Procedure on receipt of application	View
453	section 99	Constitution of Appellate Authority for Advance Ruling	View
454	section 100	Appeal to the Appellate Authority	View
455	section 101	Orders of Appellate Authority	View
456	section 102	Rectification of Advance Ruling	View
457	section 103	Applicability of Advance Ruling	View
458	section 104	Advance Ruling to be void in certain circumstances	View
459	section 105	Powers of Authority and Appellate Authority	View
460	section 106	Procedure of Authority and Appellate Authority	View
461	section 107	Appeals to Appellate Authority	View
462	section 108	Powers of Revisional Authority	View
463	section 109	Appellate Tribunal and Benches thereof	View
464	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
465	section 111	Procedure before Appellate Tribunal	View
466	section 112	Appeals to Appellate Tribunal	View
467	section 113	Orders of Appellate Tribunal	View
468	section 114	Financial and administrative powers of State President	View
469	section 115	Interest on refund of amount paid for admission of appeal	View
470	section 116	Appearance by authorised representative	View
471	section 117	Appeal to High Court	View
472	section 118	Appeal to Supreme Court	View
473	section 119	Sums due to be paid notwithstanding appeal etc	View
474	section 120	Appeal not to be filed in certain cases	View
475	section 121	Non-appealable decisions and orders	View
476	section 122	Penalty for certain offences	View
477	section 123	Penalty for failure to furnish information return	View
478	section 1	Short title, extent and commencement	View
479	section 2	Definitions	View
480	section 3	Officers under this Act	View
481	section 4	Appointment of officers	View
482	section 5	Powers of officers	View
483	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
484	section 7	Scope of supply.	View
485	section 8	Tax liability on composite and mixed supplies	View
486	section 9	Levy and collection	View
487	section 10	Composition levy	View
488	section 11	Power to grant exemption from tax	View
489	section 12	Time of supply of goods	View
490	section 13	Time of supply of services	View
491	section 14	Change in rate of tax in respect of supply of goods or services	View
492	section 15	Value of taxable supply	View
493	section 16	Eligibility and conditions for taking input tax credit	View
494	section 17	Apportionment of credit and blocked credits	View
495	section 124	Fine for failure to furnish statistics	View
496	section 125	General penalty	View
497	section 126	General disciplines related to penalty	View
498	section 127	Power to impose penalty in certain cases	View
499	section 128	Power to waive penalty or fee or both	View
500	section 129	Detention, seizure and release of goods and conveyances in transit	View
501	section 130	Confiscation of goods or conveyances and levy of penalty	View
502	section 131	Confiscation or penalty not to interfere with other punishments	View
503	section 18	Availability of credit in special circumstances	View
504	section 19	Taking input tax credit in respect of inputs and capital goods sent for job work	View
505	section 20	Manner of distribution of credit by Input Service Distributor	View
506	section 21	Manner of recovery of credit distributed in excess	View
507	section 22	Persons liable for registration	View
508	section 132	Punishment for certain offences	View
509	section 23	Persons not liable for registration	View
510	section 133	Liability of officers and certain other persons	View
511	section 24	Compulsory registration in certain cases	View
512	section 134	Cognizance of offences	View
513	section 25	Procedure for registration	View
514	section 135	Presumption of culpable mental state	View
515	section 26	Deemed registration	View
516	section 27	Special provisions relating to casual taxable person and non-resident taxable person	View
517	section 136	Relevancy of statements under certain circumstances	View
518	section 28	Amendment of registration	View
519	section 137	Offences by Companies	View
520	section 138	Compounding of offences	View
521	section 139	Migration of existing taxpayers	View
522	section 140	Transitional arrangements for input tax credit	View
523	section 141	Transitional provisions relating to job work	View
524	section 142	Miscellaneous transitional provisions	View
525	section 143	Job work procedure	View
526	section 144	Presumption as to documents in certain cases	View
527	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
528	section 146	Common Portal	View
529	section 147	Deemed Exports	View
530	section 148	Special procedure for certain processes	View
531	section 149	Goods and services tax compliance rating	View
532	section 150	Obligation to furnish information return	View
533	section 151	Power to collect statistics	View
534	section 152	Bar on disclosure of information	View
535	section 153	Taking assistance from an expert	View
536	section 154	Power to take samples	View
537	section 155	Burden of Proof	View
538	section 156	Persons deemed to be public servants	View
539	section 157	Protection of action taken under this Act	View
540	section 158	Disclosure of information by a public servant	View
541	section 159	Publication of information in respect of persons in certain cases	View
542	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
543	section 161	Rectification of errors apparent on the face of record	View
544	section 162	Bar on jurisdiction of civil courts	View
545	section 163	Levy of fee	View
546	section 164	Power of Government to make rules	View
547	section 165	Power to make regulations	View
548	section 166	Laying of rules, regulations and notifications	View
549	section 167	Delegation of powers	View
550	section 168	Power to issue instructions or directions	View
551	section 169	Service of notice in certain circumstances	View
552	section 170	Rounding off of tax etc	View
553	section 171	Anti-profiteering Measure	View
554	section 172	Removal of difficulties	View
555	section 173	Amendment of certain Acts	View
556	section 174	Repeal and saving	View
557	schedule 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
558	schedule 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
559	schedule 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
560	section 29	Cancellation of registration	View
561	section 30	Revocation of cancellation of registration	View
562	section 31	Tax invoice	View
563	section 32	Prohibition of unauthorised collection of tax	View
564	section 33	Amount of tax to be indicated in tax invoice and other documents	View
565	section 34	Credit and debit notes	View
566	section 35	Accounts and other records	View
567	section 36	Period of retention of accounts	View
568	section 37	Furnishing details of outward supplies	View
569	section 38	Furnishing details of inward supplies	View
570	section 39	Furnishing of returns	View
571	section 40	First Return	View
572	section 41	Claim of input tax credit and provisional acceptance thereof	View
573	section 42	Matching, reversal and reclaim of input tax credit	View
574	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
575	section 44	Annual return.	View
576	section 45	Final return	View
577	section 46	Notice to return defaulters	View
578	section 47	Levy of late fee	View
579	section 48	Goods and services tax practitioners	View
580	section 49	Payment of tax, interest, penalty and other amounts	View
581	section 50	Interest on delayed payment of tax	View
582	section 51	Tax deduction at source	View
583	section 52	Collection of tax at source	View
584	section 53	Transfer of input tax credit	View
585	section 54	Refund of tax	View
586	section 55	Refund in certain cases	View
587	section 56	Interest on delayed refunds	View
588	section 57	Consumer Welfare Fund	View
589	section 58	Utilisation of Fund	View
590	section 59	Self-assessment.	View
591	section 60	Provisional assessment	View
592	section 61	Scrutiny of returns	View
593	section 62	Assessment of non-filers of returns	View
594	section 63	Assessment of unregistered persons	View
595	section 64	Summary assessment in certain special cases	View
596	section 65	Audit by tax authorities	View
597	section 66	Special audit	View
598	section 67	Power of inspection, search and seizure	View
599	section 68	Inspection of goods in movement	View
600	section 69	Power to arrest	View
601	section 70	Power to summon persons to give evidence and produce documents	View
602	section 71	Access to business premises	View
603	section 72	Officers to assist proper officers	View
604	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
605	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
606	section 75	General provisions relating to determination of tax	View
607	section 1	Short title, extent and commencement	View
608	section 2	Definitions	View
609	section 3	Officers under this Act	View
610	section 4	Appointment of officers	View
611	section 5	Powers of officers	View
612	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
613	section 7	Scope of supply	View
614	section 8	Tax liability on composite and mixed supplies	View
615	section 9	Levy and Collection	View
616	section 10	Composition levy	View
617	section 11	Power to grant exemption from tax	View
618	section 12	Time of supply of goods	View
619	section 13	Time of supply of services	View
620	section 14	Change in rate of tax in respect of supply of goods or services	View
621	section 15	Value of taxable supply	View
622	section 16	Eligibility and conditions for taking input tax credit	View
623	section 17	Apportionment of credit and blocked credits	View
624	section 18	Availability of credit in special circumstances	View
625	section 19	Taking Input tax credit in respect of inputs and capital goods sent for job work	View
626	section 20	Manner of distribution of credit by Input Service Distributor	View
627	section 21	Manner of recovery of credit distributed in excess	View
628	section 22	Persons liable for registration	View
629	section 23	Persons not liable for registration	View
630	section 24	Compulsory registration in certain cases	View
631	section 25	Procedure for registration	View
632	section 76	Tax collected but not paid to Government	View
633	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
634	section 78	Initiation of recovery proceedings	View
635	section 79	Recovery of tax.	View
636	section 80	Payment of tax and other amount in instalments	View
637	section 81	Transfer of property to be void in certain cases	View
638	section 82	Tax to be first charge on property	View
639	section 83	Provisional attachment to protect revenue in certain cases	View
640	section 84	Continuation and validation of certain recovery proceedings	View
641	section 85	Liability in case of transfer of business	View
642	section 86	Liability of agent and principal	View
643	section 87	Liability in case of amalgamation or merger of companies	View
644	section 88	Liability in case of company in liquidation	View
645	section 89	Liability of directors of private company	View
646	section 90	Liability of partners of firm to pay tax	View
647	section 91	Liability of guardians, trustees etc	View
648	section 92	Liability of Court of Wards, etc.	View
649	section 26	Deemed registration	View
650	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
651	section 27	Special provisions relating to casual taxable person and non-resident taxable person	View
652	section 28	Amendment of registration	View
653	section 94	Liability in other cases	View
654	section 95	Definitions.	View
655	section 96	Constitution of Authority for Advance Ruling	View
656	section 29	Cancellation of registration	View
657	section 97	Application for advance ruling	View
658	section 30	Revocation of cancellation of registration	View
659	section 31	Tax invoice	View
660	section 98	Procedure on receipt of application	View
661	section 32	Prohibition of unauthorised collection of tax	View
662	section 99	Constitution of Appellate Authority for Advance Ruling	View
663	section 33	Amount of tax to be indicated in tax invoice and other documents	View
664	section 100	Appeal to the Appellate Authority	View
665	section 101	Orders of Appellate Authority	View
666	section 34	Credit and debit notes	View
667	section 35	Accounts and other records	View
668	section 36	Period of retention of accounts	View
669	section 37	Furnishing details of outward supplies	View
670	section 38	Furnishing details of inward supplies	View
671	section 39	Furnishing of returns	View
672	section 40	First Return	View
673	section 41	Claim of input tax credit and provisional acceptance thereof	View
674	section 42	Matching, reversal and reclaim of input tax credit	View
675	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
676	section 44	Annual return	View
677	section 45	Final return	View
678	section 46	Notice to return defaulters	View
679	section 47	Levy of late fee	View
680	section 48	Goods and services tax practitioners	View
681	section 49	Payment of tax, interest, penalty and other amounts	View
682	section 50	Interest on delayed payment of tax	View
683	section 51	Tax deduction at source	View
684	section 52	Collection of tax at source	View
685	section 53	Transfer of input tax credit	View
686	section 54	Refund of tax	View
687	section 55	Refund in certain cases	View
688	section 56	Interest on delayed refunds	View
689	section 57	Consumer Welfare Fund	View
690	section 58	Utilisation of Fund	View
691	section 59	Self-Assessment	View
692	section 60	Provisional Assessment	View
693	section 61	Scrutiny of returns	View
694	section 62	Assessment of non-filers of returns	View
695	section 63	Assessment of unregistered persons	View
696	section 64	Summary assessment in certain special cases	View
697	section 65	Audit by tax authorities	View
698	section 66	Special audit	View
699	section 67	Power of inspection, search and seizure	View
700	section 68	Inspection of goods in movement	View
701	section 69	Power to arrest	View
702	section 70	Power to summon persons to give evidence and produce documents	View
703	section 71	Access to business premises	View
704	section 72	Officers to assist proper officers	View
705	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
706	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
707	section 75	General provisions relating to determination of tax	View
708	section 76	Tax collected but not paid to Government	View
709	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
710	section 78	Initiation of recovery proceedings	View
711	section 79	Recovery of tax	View
712	section 80	Payment of tax and other amount in instalments	View
713	section 81	Transfer of property to be void in certain cases	View
714	section 82	Tax to be first charge on property	View
715	section 83	Provisional attachment to protect revenue in certain cases	View
716	section 84	Continuation and validation of certain recovery proceedings	View
717	section 85	Liability in case of transfer of business	View
718	section 86	Liability of agent and principal	View
719	section 87	Liability in case of amalgamation or merger of companies	View
720	section 88	Liability in case of company in liquidation	View
721	section 89	Liability of directors of private company	View
722	section 90	Liability of partners of firm to pay tax	View
723	section 91	Liability of guardians, trustees, etc	View
724	section 92	Liability of Court of Wards, etc	View
725	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
726	section 94	Liability in other cases	View
727	section 95	Definitions	View
728	section 96	Constitution of Authority for Advance Ruling	View
729	section 97	Application for advance ruling	View
730	section 98	Procedure on receipt of application	View
731	section 99	Constitution of Appellate Authority for Advance Ruling	View
732	section 102	Rectification of advance ruling	View
733	section 100	Appeal to the Appellate Authority	View
734	section 103	Applicability of advance ruling	View
735	section 104	Advance ruling to be void in certain circumstances	View
736	section 105	Powers of Authority and Appellate Authority	View
737	section 106	Procedure of Authority and Appellate Authority	View
738	section 107	Appeals to Appellate Authority	View
739	section 108	Powers of Revisional Authority	View
740	section 109	Appellate Tribunal and Benches thereof	View
741	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.	View
742	section 111	Procedure before Appellate Tribunal	View
743	section 112	Appeals to Appellate Tribunal	View
744	section 113	Orders of Appellate Tribunal	View
745	section 114	Financial and administrative powers of State President	View
746	section 115	Interest on refund of amount paid for admission of appeal	View
747	section 116	Appearance by authorised representative	View
748	section 117	Appeal to High Court	View
749	section 118	Appeal to Supreme Court	View
750	section 119	Sums due to be paid notwithstanding appeal etc	View
751	section 120	Appeal not to be filed in certain cases	View
752	section 121	Non appealable decisions and orders	View
753	section 122	Penalty for certain offences	View
754	section 123	Penalty for failure to furnish information return	View
755	section 124	Fine for failure to furnish statistics	View
756	section 125	General penalty	View
757	section 126	General disciplines related to penalty	View
758	section 127	Power to impose penalty in certain cases	View
759	section 128	Power to waive penalty or fee or both	View
760	section 129	Detention, seizure and release of goods and conveyances in transit	View
761	section 130	Confiscation of goods or conveyances and levy of penalty	View
762	section 131	Confiscation or penalty not to interfere with other punishments	View
763	section 132	Punishment for certain offences	View
764	section 133	Liability of officers and certain other persons	View
765	section 134	Cognizance of offences	View
766	section 135	Presumption of culpable mental state	View
767	section 136	Relevancy of statements under certain circumstances	View
768	section 137	Offences by Companies	View
769	section 138	Compounding of offences	View
770	section 139	Migration of existing taxpayers	View
771	section 140	Transitional arrangements for input tax credit	View
772	section 141	Transitional provisions relating to job work	View
773	section 142	Miscellaneous transitional provisions	View
774	section 143	Job work procedure	View
775	section 101	Orders of Appellate Authority	View
776	section 144	Presumption as to documents in certain cases	View
777	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
778	section 107	Appeals to Appellate Authority	View
779	section 146	Common Portal	View
780	section 102	Rectification of advance ruling	View
781	section 103	Applicability of advance ruling	View
782	section 104	Advance ruling to be void in certain circumstances	View
783	section 105	Powers of Authority and Appellate Authority	View
784	section 106	Procedure of Authority and Appellate Authority	View
785	section 108	Powers of Revisional Authority	View
786	section 147	Deemed Exports	View
787	section 109	Appellate Tribunal and Benches thereof	View
788	section 148	Special procedure for certain processes	View
789	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
790	section 149	Goods and services tax compliance rating	View
791	section 150	Obligation to furnish information return.	View
792	section 151	Power to collect statistics	View
793	section 152	Bar on disclosure of information	View
794	section 153	Taking assistance from an expert	View
795	section 154	Power to take samples	View
796	section 111	Procedure before Appellate Tribunal	View
797	section 155	Burden of Proof	View
798	section 156	Persons deemed to be public servants	View
799	section 112	Appeals to Appellate Tribunal	View
800	section 157	Protection of action taken under this Act	View
801	section 113	Orders of Appellate Tribunal	View
802	section 114	Financial and administrative powers of State President	View
803	section 115	Interest on refund of amount paid for admission of appeal	View
804	section 116	Appearance by authorised representative	View
805	section 117	Appeal to High Court	View
806	section 118	Appeal to Supreme Court	View
807	section 119	Sums due to be paid notwithstanding appeal, etc	View
808	section 158	Disclosure of information by a public servant	View
809	section 159	Publication of information in respect of persons in certain cases.	View
810	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
811	section 161	Rectification of errors apparent on the face of record	View
812	section 162	Bar on jurisdiction of civil courts	View
813	section 120	Appeal not to be filed in certain cases	View
814	section 121	Non appealable decisions and orders	View
815	section 122	Penalty for certain offences	View
816	section 123	Penalty for failure to furnish information return	View
817	section 124	Fine for failure to furnish statistics	View
818	section 125	General penalty	View
819	section 126	General disciplines related to penalty	View
820	section 127	Power to impose penalty in certain cases	View
821	section 128	Power to waive penalty or fee or both	View
822	section 129	Detention, seizure and release of goods and conveyances in transit	View
823	section 130	Confiscation of goods or conveyances and levy of penalty	View
824	section 131	Confiscation or penalty not to interfere with other punishments	View
825	section 132	Punishment for certain offences	View
826	section 163	Levy of fee	View
827	section 133	Liability of officers and certain other persons	View
828	section 164	Power of Government to make rules	View
829	section 134	Cognizance of offences	View
830	section 165	Power to make regulations	View
831	section 135	Presumption of culpable mental state	View
832	section 166	Laying of rules, regulations and notifications	View
833	section 136	Relevancy of statements under certain circumstances	View
834	section 167	Delegation of powers	View
835	section 168	Power to issue instructions or directions	View
836	section 169	Service of notice in certain circumstances	View
837	section 170	Rounding off of tax etc	View
838	section 171	Anti-profiteering Measure	View
839	section 172	Removal of difficulties	View
840	section 173	Repeal.	View
841	section 174	Saving	View
842	SCHEDULE1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
843	section 137	Offences by Companies	View
844	section 138	Compounding of offences	View
845	SCHEDULE2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
846	section 139	Migration of existing taxpayers	View
847	SCHEDULE3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
848	section 140	Transitional arrangements for input tax credit	View
849	section 141	Transitional provisions relating to job work	View
850	section 142	Miscellaneous transitional provisions	View
851	section 143	Job work procedure	View
852	section 144	Presumption as to documents in certain cases	View
853	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
854	section 146	Common Portal	View
855	section 147	Deemed Exports	View
856	section 148	Special Procedure for certain processes	View
857	section 149	Goods and services tax compliance rating	View
858	section 150	Obligation to furnish information return	View
859	section 151	Power to collect statistics	View
860	section 152	Bar on disclosure of information	View
861	section 153	Taking assistance from an expert	View
862	section 154	Power to take samples	View
863	section 155	Burden of Proof	View
864	section 156	Persons deemed to be public servants	View
865	section 157	Protection of action taken under this Act	View
866	section 158	Disclosure of information by a public servant	View
867	section 159	Publication of information in respect of persons in certain cases	View
868	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
869	section 161	Rectification of errors apparent on the face of record	View
870	section 162	Bar on jurisdiction of civil courts	View
871	section 163	Levy of fee	View
872	section 164	Power of Government to make rules	View
873	section 165	Power to make regulations	View
874	section 166	Laying of rules, regulations and notifications	View
875	section 167	Delegation of powers	View
876	section 168	Power to issue instructions or directions	View
877	section 169	Service of notice in certain circumstances	View
878	section 170	Rounding off of tax, etc	View
879	section 171	Anti-profiteering measure	View
880	section 172	Removal of difficulties	View
881	section 173	Amendment of certain Acts	View
882	section 174	Repeal and saving	View
883	section 1	Short title, extent and commencement	View
884	section 2	Definitions	View
885	section 3	Officers under this Act	View
886	section 4	Appointment of officers	View
887	section 5	Powers of officers	View
888	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
889	section 7	Scope of supply	View
890	section 8	Tax liability on composite and mixed supplies	View
891	section 9	Levy and collection	View
892	section 10	Composition levy	View
893	section 11	Power to grant exemption from tax	View
894	section 12	Time of supply of goods	View
895	section 13	Time of supply of services	View
896	section 14	Change in rate of tax in respect of supply of goods or services	View
897	section 15	Value of taxable supply	View
898	section 16	Eligibility and conditions for taking input tax credit	View
899	section 17	Apportionment of credit and blocked credits	View
900	section 18	Availability of credit in special circumstances	View
901	section 19	Taking input tax credit in respect of inputs and capital goods sent for job work	View
902	section 20	Manner of distribution of credit by Input Service Distributor	View
903	section 21	Manner of recovery of credit distributed in excess	View
904	section 22	Persons liable for registration	View
905	section 23	Persons not liable for registration	View
906	section 24	Compulsory registration in certain cases	View
907	section 25	Procedure for registration	View
908	section 26	Deemed registration	View
909	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
910	section 28	Amendment of registration	View
911	section 29	Cancellation of registration	View
912	section 30	Revocation of cancellation of registration	View
913	section 31	Tax invoice	View
914	section 32	Prohibition of unauthorised collection of tax	View
915	section 33	Amount of tax to be indicated in tax invoice and other documents	View
916	section 34	Credit and debit notes	View
917	section 35	Accounts and other records	View
918	section 36	Period of retention of accounts	View
919	section 37	Furnishing details of outward supplies	View
920	section 38	Furnishing details of inward supplies	View
921	section 39	Furnishing of returns	View
922	section 40	First Return	View
923	section 41	Claim of input tax credit and provisional acceptance thereof	View
924	section 42	Matching, reversal and reclaim of input tax crredit	View
925	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
926	section 44	Annual return	View
927	section 45	Final return	View
928	section 46	Notice to return defaulters	View
929	section 47	Levy of late fee	View
930	section 48	Goods and services tax practitioners	View
931	section 49	Payment of tax, interest, penalty and other amounts	View
932	section 50	Interest on delayed payment of tax	View
933	section 51	Tax deduction at source	View
934	section 52	Collection of tax at source	View
935	section 53	Transfer of input tax credit	View
936	section 54	Refund of tax	View
937	section 55	Refund in certain cases	View
938	section 56	Interest on delayed refunds	View
939	section 57	Consumer Welfare Fund	View
940	section 58	Utilisation of Fund	View
941	section 59	Self-assessment	View
942	section 60	Provisional assessment	View
943	section 61	Scrutiny of returns	View
944	section 62	Assessment of non-filers of returns	View
945	section 63	Assessment of unregistered persons	View
946	section 64	Summary assessment in certain special cases	View
947	section 65	Audit by tax authorities	View
948	section 66	Special audit	View
949	section 67	Power of inspection, search and seizure	View
950	section 68	Inspection of goods in movement	View
951	section 69	Power to arrest	View
952	section 70	Power to summon persons to give evidence and produce documents	View
953	section 71	Access to business premises	View
954	section 72	Officers to assist proper officers	View
955	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or superession of facts	View
956	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
957	section 75	General provisions relating to determination of tax	View
958	section 76	Tax collected but not paid to Government	View
959	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
960	section 78	Initiation of recovery proceedings	View
961	section 79	Recovery of tax	View
962	section 80	Payment of tax and other amount in instalment	View
963	section 81	Transfer of property to be void in certain cases	View
964	section 82	Tax to be first charge on property	View
965	section 83	Provisional attachment to protect revenue in certain cases	View
966	section 84	Continuation and validation of certain recovery proceedings	View
967	section 85	Liability in case of transfer of business	View
968	section 86	Liability of agent and principal	View
969	section 87	Liability in case of amalgamation or merger of companies	View
970	section 88	Liability in case of company in liquidation	View
971	section 89	Liability of directors of private company	View
972	section 90	Liability of patners of firm to pay tax	View
973	section 91	Liability of guardians, trustees etc	View
974	section 92	Liability of court of wards, etc	View
975	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
976	section 94	Liability in other cases	View
977	section 95	Definitions	View
978	section 96	Constitution of Authority for Advance Ruling	View
979	section 97	Application for advance ruling	View
980	section 98	Procedure on receipt of application	View
981	section 99	Constitution of Appellate Authority for Advance Ruling	View
982	section 100	Appeal to the Appellate Authority	View
983	section 101	Orders of Appellate Authority	View
984	section 102	Rectification of advance ruling	View
985	section 103	Applicability of advance ruling	View
986	section 104	Advance ruling to be void in certain circumstances	View
987	section 105	Powers of Authority and Appellate Authority	View
988	section 106	Procedure of Authority and Appellate Authority	View
989	section 107	Appeals to Appellate Authority	View
990	section 1	Short title, extent and commencement	View
991	section 2	Definitions	View
992	section 3	Officers under this Act	View
993	section 4	Appointment of officers	View
994	section 108	Powers of Revisional Authority	View
995	section 5	Powers of officers	View
996	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
997	section 7	Scope of supply	View
998	section 109	Appellate Tribunal and Benches thereof	View
999	section 8	Tax liability on composite and mixed supplies	View
1000	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
1001	section 9	Levy and collection	View
1002	section 10	Composition levy	View
1003	section 111	Procedure before Appellate Tribunal.	View
1004	section 11	Power to grant exemption from tax	View
1005	section 112	Appeals to Appellate Tribunal	View
1006	section 12	Time of supply of goods	View
1007	section 113	Orders of Appellate Tribunal	View
1008	section 13	Time of supply of services	View
1009	section 114	Financial and administrative powers of State President	View
1010	section 14	Change in rate of tax in respect of supply of goods or services	View
1011	section 115	Interest on refund of amount paid for admission of appeal	View
1012	section 15	Value of taxable supply	View
1013	section 116	Appearance by authorised representative	View
1014	section 117	Appeal to High Court	View
1015	section 118	Appeal to Supreme Court	View
1016	section 119	Sums due to be paid notwithstanding appeal etc	View
1017	section 120	Appeal not to be filed in certain cases	View
1018	section 16	Eligibility and conditions for taking input tax credit	View
1019	section 121	Non-appealable decisions and orders	View
1020	section 17	Apportionment of credit and blocked credits	View
1021	section 18	Availability of credit in special circumstances	View
1022	section 19	Taking input tax credit in respect of inputs and capital goods sent for job work.	View
1023	section 122	Penalty for certain offences	View
1024	section 20	Manner of distribution of credit by Input Service Distributor	View
1025	section 123	Penalty for failure to furnish information return	View
1026	section 21	Manner of recovery of credit distributed in excess	View
1027	section 124	Fine for failure to furnish statistics	View
1028	section 22	Persons liable for registration	View
1029	section 125	General penalty	View
1030	section 23	Persons not liable for registration	View
1031	section 126	General disciplines related to penalty	View
1032	section 24	Compulsory registration in certain cases	View
1033	section 127	Power to impose penalty in certain cases	View
1034	section 25	Procedure for registration	View
1035	section 128	Power to waive penalty or fee or both	View
1036	section 26	Deemed registration	View
1037	section 129	Detention, seizure and release of goods and conveyances in transit	View
1038	section 130	Confiscation of goods or conveyances and levy of penalty	View
1039	section 27	Special provisions relating to casual taxable person and non-resident taxable person	View
1040	section 131	Confiscation or penalty not to interfere with other punishments	View
1041	section 28	Amendment of registration	View
1042	section 132	Punishment for certain offences	View
1043	section 29	Cancellation of registration	View
1044	section 133	Liability of officers and certain other persons	View
1045	section 134	Cognizance of offences	View
1046	section 30	Revocation of cancellation of registration	View
1047	section 135	Presumption of culpable mental state	View
1048	section 31	Tax invoice	View
1049	section 136	Relevancy of statements under certain circumstances	View
1050	section 32	Prohibition of unauthorised collection of tax	View
1051	section 137	Offences by Companies	View
1052	section 138	Compounding of offences	View
1053	section 139	Migration of existing taxpayers	View
1054	section 140	Transitional arrangements for input tax credit	View
1055	section 141	Transitional provisions relating to job work	View
1056	section 142	Miscellaneous transitional provisions	View
1057	section 143	Job work procedure	View
1058	section 144	Presumption as to documents in certain cases.	View
1059	section 145	Admissibilty of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
1060	section 146	Common Portal	View
1061	section 147	Deemed Exports	View
1062	section 148	Special procedure for certain processes	View
1063	section 149	Goods and services tax compliance rating	View
1064	section 150	Obligation to furnish information return	View
1065	section 151	Power to collect statistics	View
1066	section 152	Bar on disclosure of information	View
1067	section 153	Taking assistance from an expert	View
1068	section 154	Power to take sample	View
1069	section 155	Burden of Proof	View
1070	section 156	Persons deemed to be public servants	View
1071	section 157	Protection of action taken under this Act	View
1072	section 158	Disclosure of information by a public servant	View
1073	section 159	Publication of information in respect of persons in certain cases	View
1074	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
1075	section 161	Rectification of errors apparent on the face of record	View
1076	section 162	Rectification of errors apparent on the face of record	View
1077	section 163	Levy of fee	View
1078	section 164	Power of Government to make rules	View
1079	section 165	Power to make regulations	View
1080	section 166	Laying of rules, regulations and notifications	View
1081	section 167	Delegation of powers	View
1082	section 168	Power to issue instructions or directions	View
1083	section 169	Service of notice in certain circumstances	View
1084	section 170	Rounding off of tax etc	View
1085	section 171	Anti-profiteering measure	View
1086	section 172	Removal of difficulties	View
1087	section 173	Amendment of certain Acts	View
1088	section 174	Repeal and saving	View
1089	schedule 1	Activities to be treated as supply even if made without consideration	View
1090	schedule 2	Activities to be treated as supply of goods or supply of service	View
1091	schedule 3	Activities or transactions which shall be treated neither as a supply of goods nor a supply of services	View
1092	section 33	Amount of tax to be indicated in tax invoice and other documents	View
1093	section 34	Credit and debit notes	View
1094	section 35	Accounts and other records.	View
1095	section 36	Period of retention of accounts.	View
1096	section 37	Furnishing details of outward supplies	View
1097	section 38	Furnishing details of inward supplies	View
1098	section 39	Furnishing of returns	View
1099	section 40	First Return	View
1100	section 41	Claim of input tax credit and provisional acceptance thereof	View
1101	section 42	Matching, reversal and reclaim of input tax credit	View
1102	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
1103	section 44	Annual return	View
1104	section 45	Final return	View
1105	section 46	Notice to return defaulters	View
1106	section 47	Levy of late fee	View
1107	section 48	Goods and services tax practitioners	View
1108	section 49	Payment of tax, interest, penalty and other amounts	View
1109	section 50	Interest on delayed payment of tax	View
1110	section 51	Tax deduction at source	View
1111	section 52	Collection of tax at source	View
1112	section 53	Transfer of input tax credit	View
1113	section 54	Refund of tax	View
1114	section 1	Short title, extent and commencement	View
1115	section 2	Definitions	View
1116	section 3	Officers under this Act	View
1117	section 4	Appointment of Officers	View
1118	section 5	Powers of Officers	View
1119	section 55	Refund in certain cases	View
1120	section 56	Interest on delayed refunds	View
1121	section 57	Consumer Welfare Fund	View
1122	section 58	Utilisation of Fund	View
1123	section 59	Self-assessment	View
1124	section 60	Provisional assessment	View
1125	section 61	Scrutiny of returns	View
1126	section 62	Assessment of non-filers of returns	View
1127	section 63	Assessment of unregistered persons	View
1128	section 64	Summary assessment in certain special cases	View
1129	section 65	Audit by tax authorities	View
1130	section 66	Special audit	View
1131	section 67	Power of inspection, search and seizure	View
1132	section 68	Inspection of goods in movement	View
1133	section 69	Power to arrest	View
1134	section 70	Power to summon persons to give evidence and produce documents	View
1135	section 71	Access to business premises	View
1136	section 72	Officers to assist proper officers	View
1137	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful misstatement or suppression of facts	View
1138	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
1139	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
1140	section 75	General provisions relating to determination of tax.	View
1141	section 7	Scope of supply	View
1142	section 76	Tax collected but not paid to Government	View
1143	section 8	Tax liability on composite and mixed supplies	View
1144	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
1145	section 9	Levy and collection	View
1146	section 78	Initiation of recovery proceedings	View
1147	section 10	Composition Levy	View
1148	section 79	Recovery of tax	View
1149	section 11	Power to grant exemption from tax	View
1150	section 80	Payment of tax and other amount in instalments	View
1151	section 12	Time of supply of goods	View
1152	section 13	Time of supply of services	View
1153	section 14	Change in rate of tax in respect of supply of goods or services	View
1154	section 15	Value of taxable supply	View
1155	section 16	Eligibility and conditions for taking input tax credit	View
1156	section 17	Apportionment of credit and blocked credits	View
1157	section 18	Availability of credit in special circumstances	View
1158	section 19	Taking input tax credit in respect of inputs and capital goods sent for job-work	View
1159	section 20	Manner of distribution of credit by Input Service Distributor	View
1160	section 21	Manner of recovery of credit distributed in excess	View
1161	section 22	Persons liable for registration	View
1162	section 23	Persons not liable for registration	View
1163	section 24	Compulsory registration in certain cases	View
1164	section 25	Procedure for registration	View
1165	section 81	Transfer of property to be void in certain cases	View
1166	section 82	Tax to be first charge on property	View
1167	section 83	Provisional attachment to protect revenue in certain cases	View
1168	section 84	Continuation and validation of certain recovery proceedings	View
1169	section 85	Liability in case of transfer of business	View
1170	section 86	Liability of agent and principal	View
1171	section 87	Liability in case of amalgamation or merger of companies	View
1172	section 88	Liability in case of company in liquidation	View
1173	section 89	Liability of directors of private company	View
1174	section 90	Liability of partners of firm to pay tax	View
1175	section 91	Liability of guardians, trustees etc	View
1176	section 92	Liability of Court of Wards, etc	View
1177	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
1178	section 94	Liability in other cases	View
1179	section 95	Definitions	View
1180	section 96	Constitution of Authority for Advance Ruling	View
1181	section 97	Application for advance ruling	View
1182	section 98	Procedure on receipt of application	View
1183	section 99	Constitution of Appellate Authority for Advance Ruling	View
1184	section 100	Appeal to the Appellate Authority	View
1185	section 101	Orders of Appellate Authority	View
1186	section 102	Rectification of advance ruling	View
1187	section 103	Applicability of advance ruling	View
1188	section 104	Advance ruling to be void in certain circumstances	View
1189	section 105	Powers of Authority and Appellate Authority	View
1190	section 106	Procedure of Authority and Appellate Authority	View
1191	section 107	Appeals to Appellate Authority	View
1192	section 108	Powers of Revisional Authority	View
1193	section 109	Appellate Tribunal and Benches thereof	View
1194	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
1195	section 111	Procedure before Appellate Tribunal	View
1196	section 26	Deemed registration	View
1197	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
1198	section 28	Amendment of registration	View
1199	section 29	Cancellation of registration	View
1200	section 30	Revocation of cancellation of registration	View
1201	section 31	Tax invoice	View
1202	section 32	Prohibition of unauthorised collection of tax	View
1203	section 33	Amount of tax to be indicated in tax invoice and other documents	View
1204	section 34	Credit and debit notes	View
1205	section 35	Accounts and other records	View
1206	section 36	Period of retention of accounts	View
1207	section 37	Furnishing details of outward supplies	View
1208	section 38	Furnishing details of inward supplies	View
1209	section 39	Furnishing of returns	View
1210	section 40	First Return	View
1211	section 41	Claim of input tax credit and provisional acceptance thereof	View
1212	section 42	Matching, reversal and reclaim of input tax credit	View
1213	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
1214	section 44	Annual return	View
1215	section 45	Final return	View
1216	section 46	Notice to return defaulters	View
1217	section 47	Levy of late fee	View
1218	section 48	Goods and services tax practitioners	View
1219	section 49	Payment of tax, interest, penalty and other amounts	View
1220	section 50	Interest on delayed payment of tax	View
1221	section 51	Tax deduction at source	View
1222	section 52	Collection of tax at source	View
1223	section 53	Transfer of input tax credit	View
1224	section 54	Refund of tax	View
1225	section 55	Refund in certain cases	View
1226	section 56	Interest on delayed refunds	View
1227	section 57	Consumer Welfare Fund	View
1228	section 58	Utilisation of Fund	View
1229	section 59	Self-assessment	View
1230	section 60	Provisional assessment	View
1231	section 61	Scrutiny of returns	View
1232	section 62	Assessment of non-filers of returns	View
1233	section 63	Assessment of unregistered persons	View
1234	section 64	Summary assessment in certain special cases.	View
1235	section 65	Audit by tax authorities	View
1236	section 112	Appeals to Appellate Tribunal	View
1237	section 113	Orders of Appellate Tribunal	View
1238	section 114	Financial and administrative powers of State President	View
1239	section 115	Interest on refund of amount paid for admission of appeal	View
1240	section 116	Appearance by authorsied representative	View
1241	section 117	Appeal to High Court	View
1242	section 118	Appeal to Supreme Court	View
1243	section 119	Sums due to be paid notwithstanding appeal etc.	View
1244	section 120	Appeal not to be filed in certain cases	View
1245	section 121	Non appealable decisions and orders	View
1246	section 122	Penalty for certain offences	View
1247	section 123	Penalty for failure to furnish information return	View
1248	section 124	Fine for failure to furnish statistics	View
1249	section 125	General penalty	View
1250	section 126	General disciplines related to penalty	View
1251	section 127	Power to impose penalty in certain cases	View
1252	section 128	Power to waive penalty or fee or both	View
1253	section 129	Detention, seizure and release of goods and conveyances in transit.	View
1254	section 130	Confiscation of goods or conveyances and levy of penalty	View
1255	section 131	Confiscation or penalty not to interfere with other punishments	View
1256	section 132	Punishment for certain offences	View
1257	section 133	Liability of officers and certain other persons	View
1258	section 134	Cognizance of offences	View
1259	section 135	Presumption of culpable mental state	View
1260	section 66	Special audit	View
1261	section 67	Power of inspection, search and seizure	View
1262	section 68	Inspection of goods in movement	View
1263	section 69	Power to arrest	View
1264	section 70	Power to summon persons to give evidence and produce documents	View
1265	section 71	Access to business premises	View
1266	section 72	Officers to assist proper officers	View
1267	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
1268	section 136	Relevancy of statements under certain circumstances	View
1269	section 137	Offences by Companies	View
1270	section 138	Compounding of offences	View
1271	section 139	Migration of existing taxpayers	View
1272	section 140	Transitional arrangements for input tax credit	View
1273	section 141	Transitional provisions relating to job work	View
1274	section 142	Miscellaneous transitional provisions	View
1275	section 143	Job work procedure	View
1276	section 144	Presumption as to documents in certain cases	View
1277	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
1278	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
1279	section 146	Common Portal	View
1280	section 75	General provisions relating to determination of tax	View
1281	section 147	Deemed Exports	View
1282	section 76	Tax collected but not paid to Government	View
1283	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
1284	section 78	Initiation of recovery proceedings	View
1285	section 148	Special procedure for certain processes	View
1286	section 79	Recovery of tax	View
1287	section 149	Goods and services tax compliance rating	View
1288	section 80	Payment of tax and other amount in instalments	View
1289	section 150	Obligation to furnish information return	View
1290	section 81	Transfer of property to be void in certain cases	View
1291	section 151	Power to collect statistics	View
1292	section 82	Tax to be first charge on property	View
1293	section 83	Provisional attachment to protect revenue in certain cases	View
1294	section 152	Bar on disclosure of information	View
1295	section 84	Continuation and validation of certain recovery proceedings	View
1296	section 85	Liability in case of transfer of business	View
1297	section 154	Power to take samples	View
1298	section 153	Taking assistance from an expert	View
1299	section 155	Burden of Proof	View
1300	section 156	Persons deemed to be public servants	View
1301	section 157	Protection of action taken under this Act	View
1302	section 158	Disclosure of information by a public servant	View
1303	section 159	Publication of information in respect of persons in certain cases	View
1304	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
1305	section 161	Rectification of errors apparent on the face of record	View
1306	section 162	Bar on jurisdiction of civil courts	View
1307	section 163	Levy of fee	View
1308	section 164	Power of Government to make rules	View
1309	section 165	Power to make regulations	View
1310	section 166	Laying of rules, regulations and notifications	View
1311	section 167	Delegation of powers	View
1312	section 168	Power to issue instructions or directions	View
1313	section 169	Service of notice in certain circumstances	View
1314	section 170	Rounding off of tax etc	View
1315	section 171	Anti-profiteering Measure	View
1316	section 172	Removal of difficulties	View
1317	section 173	Amendment of certain Acts	View
1318	section 174	Repeal and saving	View
1319	SCHEDULE1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
1320	SCHEDULE2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
1321	SCHEDULE3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
1322	section 1	Short title, extent and commencement	View
1323	section 2	Definitions.	View
1324	section 3	Officers under this Act	View
1325	section 4	Appointment of officers	View
1326	section 5	Powers of officers	View
1327	section 6	Authorisation of officers of central tax as proper officer in certain circumstances.	View
1328	section 7	Scope of supply	View
1329	section 8	Tax liability on composite and mixed supplies	View
1330	section 9	Levy and collection	View
1331	section 10	Composition levy.	View
1332	section 11	Power to grant exemption from tax	View
1333	section 12	Time of supply of goods	View
1334	section 13	Time of supply of services	View
1335	section 14	Change in rate of tax in respect of supply of goods or services	View
1336	section 15	Value of taxable supply	View
1337	section 16	Eligibility and conditions for taking input tax credit	View
1338	section 17	Apportionment of credit and blocked credits	View
1339	section 18	Availability of credit in special circumstances	View
1340	section 19	Taking input tax credit in respect of inputs and capital goods sent for job work.	View
1341	section 20	Manner of distribution of credit by Input Service Distributor	View
1342	section 21	Manner of recovery of credit distributed in excess	View
1343	section 22	Persons liable for registration	View
1344	section 23	Persons not liable for registration	View
1345	section 24	Compulsory registration in certain cases	View
1346	section 25	Procedure for registration	View
1347	section 26	Deemed registration	View
1348	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
1349	section 28	Amendment of registration	View
1350	section 29	Cancellation of registration	View
1351	section 30	Revocation of cancellation of registration	View
1352	section 31	Tax invoice	View
1353	section 32	Prohibition of unauthorised collection of tax	View
1354	section 33	Amount of tax to be indicated in tax invoice and other documents	View
1355	section 34	Credit and debit notes	View
1356	section 35	Accounts and other records	View
1357	section 86	Liability of agent and principal	View
1358	section 87	Liability in case of amalgamation or merger of companies	View
1359	section 88	Liability in case of company in liquidation	View
1360	section 89	Liability of directors of private company	View
1361	section 90	Liability of partners of firm to pay tax	View
1362	section 91	Liability of guardians, trustees, etc	View
1363	section 92	Liability of Court of Wards, etc	View
1364	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
1365	section 94	Liability in other cases	View
1366	section 95	Definitions	View
1367	section 96	Constitution of Authority for Advance Ruling	View
1368	section 97	Application for advance ruling	View
1369	section 98	Procedure on receipt of application	View
1370	section 99	Constitution of Appellate Authority for Advance Ruling	View
1371	section 100	Appeal to the Appellate Authority	View
1372	section 101	Orders of Appellate Authority	View
1373	section 102	Rectification of advance ruling	View
1374	section 103	Applicability of advance ruling	View
1375	section 104	Advance ruling to be void in certain circumstances	View
1376	section 105	Powers of Authority and Appellate Authority	View
1377	section 106	Procedure of Authority and Appellate Authority	View
1378	section 107	Appeals to Appellate Authority	View
1379	section 108	Powers of Revisional Authority	View
1380	section 109	Appellate Tribunal and Benches thereof	View
1381	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
1382	section 111	Procedure before Appellate Tribunal	View
1383	section 112	Appeals to Appellate Tribunal	View
1384	section 113	Orders of Appellate Tribunal	View
1385	section 114	Financial and administrative powers of State President	View
1386	section 115	Interest on refund of amount paid for admission of appeal	View
1387	section 116	Appearance by authorised representative	View
1388	section 117	Appeal to High Court	View
1389	section 118	Appeal to Supreme Court	View
1390	section 119	Sums due to be paid notwithstanding appeal, etc	View
1391	section 120	Appeal not to be filed in certain cases	View
1392	section 121	Non appealable decisions and orders	View
1393	section 122	Penalty for certain offences	View
1394	section 123	Penalty for failure to furnish information return	View
1395	section 124	Fine for failure to furnish statistics	View
1396	section 125	General penalty	View
1397	section 126	General disciplines related to penalty	View
1398	section 127	Power to impose penalty in certain cases	View
1399	section 128	Power to waive penalty or fee or both	View
1400	section 129	Detention, seizure and release of goods and conveyances in transit	View
1401	section 130	Confiscation of goods or conveyances and levy of penalty	View
1402	section 131	Confiscation or penalty not to interfere with other punishments	View
1403	section 132	Punishment for certain offences	View
1404	section 133	Liability of officers and certain other persons	View
1405	section 134	Cognizance of offences	View
1406	section 135	Presumption of culpable mental state	View
1407	section 136	Relevancy of statements under certain circumstances	View
1408	section 137	Offences by Companies	View
1409	section 138	Compounding of offences	View
1410	section 139	Migration of existing tax payers	View
1411	section 140	Transitional arrangements for input tax credit	View
1412	section 141	Transitional provisions relating to job-work	View
1413	section 142	Miscellaneous transitional provisions	View
1414	section 143	Job-work procedure	View
1415	section 144	Presumption as to documents in certain cases	View
1416	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
1417	section 146	Common Portal	View
1418	section 147	Deemed Exports	View
1419	section 148	Special procedure for certain processes	View
1420	section 149	Goods and services tax compliance rating	View
1421	section 150	Obligation to furnish information return	View
1422	section 151	Power to collect statistics	View
1423	section 152	Bar on disclosure of information	View
1424	section 153	Taking assistance from an expert	View
1425	section 154	Power to take samples	View
1426	section 155	Burden of Proof	View
1427	section 156	Persons deemed to be public servants	View
1428	section 157	Protection of action taken under this Act	View
1429	section 158	Disclosure of information by a public servant	View
1430	section 159	Publication of information in respect of persons in certain cases	View
1431	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
1432	section 161	Rectification of errors apparent on the face of record	View
1433	section 162	Bar on jurisdiction of civil courts	View
1434	section 163	Levy of fee	View
1435	section 164	Power of Government to make rules	View
1436	section 165	Power to make regulations	View
1437	section 166	Laying of rules, regulations and notifications	View
1438	section 167	Delegation of powers	View
1439	section 168	Power to issue instructions or directions	View
1440	section 169	Service of notice in certain circumstances	View
1441	section 170	Rounding off of tax etc	View
1442	section 171	Anti-profiteering Measure	View
1443	section 172	Removal of difficulties	View
1444	section 173	Repeal	View
1445	section 174	Saving	View
1446	section 36	Period of retention of accounts	View
1447	section 37	Furnishing details of outward supplies	View
1448	section 38	Furnishing details of inward supplies	View
1449	section 39	Furnishing of returns	View
1450	section 40	First Return	View
1451	section 41	Claim of input tax credit and provisional acceptance thereof	View
1452	section 42	Matching, reversal and reclaim of input tax credit	View
1453	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
1454	section 44	Annual return	View
1455	section 45	Final return	View
1456	section 46	Notice to return defaulters	View
1457	section 47	Levy of late fee	View
1458	section 48	Goods and services tax practitioners	View
1459	section 49	Payment of tax, interest, penalty and other amounts	View
1460	section 50	Interest on delayed payment of tax	View
1461	section 51	Tax deduction at source	View
1462	section 52	Collection of tax at source	View
1463	section 53	Transfer of input tax credit	View
1464	section 54	Refund of tax	View
1465	section 55	Refund in certain cases	View
1466	section 56	Interest on delayed refunds	View
1467	section 57	Consumer Welfare Fund	View
1468	section 58	Utilisation of Fund	View
1469	section 59	Self-assessment	View
1470	section 60	Provisional assessment	View
1471	section 61	Scrutiny of returns	View
1472	section 62	Assessment of non-filers of returns	View
1473	section 63	Assessment of unregistered persons	View
1474	section 64	Summary assessment in certain special cases	View
1475	section 65	Audit by tax authorities	View
1476	section 66	Special audit	View
1477	section 67	Power of inspection, search and seizure	View
1478	section 68	Inspection of goods in movement	View
1479	section 69	Power to arrest	View
1480	section 70	Power to summon persons to give evidence and produce documents	View
1481	section 71	Access to business premises	View
1482	section 72	Officers to assist proper officers	View
1483	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful- misstatement or suppression of facts	View
1484	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts	View
1485	section 75	General provisions relating to determination of tax	View
1486	section 76	Tax collected but not paid to Government	View
1487	section 77	Tax wrongfully collected and paid to Central Government or State Government.	View
1488	section 78	Initiation of recovery proceedings	View
1489	section 79	Recovery of tax	View
1490	section 80	Payment of tax and other amount in instalments	View
1491	section 81	Transfer of property to be void in certain cases	View
1492	section 82	Tax to be first charge on property	View
1493	section 83	Provisional attachment to protect revenue in certain cases	View
1494	section 84	Continuation and validation of certain recovery proceedings	View
1495	section 85	Liability in case of transfer of business	View
1496	section 86	Liability of agent and principal	View
1497	section 87	Liability in case of amalgamation or merger of companies	View
1498	section 88	Liability in case of company in liquidation	View
1499	section 89	Liability of directors of private company	View
1500	section 90	Liability of partners of firm to pay tax	View
1501	section 91	Liability of guardians, trustees etc	View
1502	section 92	Liability of Court of Wards, etc.	View
1503	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
1504	section 94	Liability in other cases	View
1505	section 95	Definitions	View
1506	section 96	Constitution of Authority for Advance Ruling	View
1507	section 97	Application for advance ruling	View
1508	section 98	Procedure on receipt of application	View
1509	section 99	Constitution of Appellate Authority for Advance Ruling	View
1510	section 100	Appeal to the Appellate Authority	View
1511	section 101	Orders of Appellate Authority	View
1512	section 102	Rectification of advance ruling	View
1513	section 103	Applicability of advance ruling	View
1514	section 104	Advance ruling to be void in certain circumstances	View
1515	section 105	Powers of Authority and Appellate Authority	View
1516	section 106	Procedure of Authority and Appellate Authority	View
1517	section 107	Appeals to Appellate Authority	View
1518	section 108	Powers of Revisional Authority	View
1519	section 109	Appellate Tribunal and Benches thereof	View
1520	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
1521	section 111	Procedure before Appellate Tribunal.	View
1522	section 112	Appeals to Appellate Tribunal	View
1523	section 113	Orders of Appellate Tribunal	View
1524	section 114	Financial and administrative powers of State President	View
1525	section 115	Interest on refund of amount paid for admission of appeal	View
1526	section 116	Appearance by authorised representative	View
1527	section 117	Appeal to High Court	View
1528	section 118	Appeal to Supreme Court	View
1529	section 119	Sums due to be paid notwithstanding appeal etc.	View
1530	section 120	Appeal not to be filed in certain cases	View
1531	section 121	Non appealable decisions and orders	View
1532	section 122	Penalty for certain offences	View
1533	section 123	Penalty for failure to furnish information return	View
1534	section 124	Fine for failure to furnish statistics	View
1535	section 125	General penalty	View
1536	section 126	General disciplines related to penalty	View
1537	section 127	Power to impose penalty in certain cases	View
1538	section 128	Power to waive penalty or fee or both	View
1539	section 129	Detention, seizure and release of goods and conveyances in transit	View
1540	section 130	Confiscation of goods or conveyances and levy of penalty	View
1541	section 131	Confiscation or penalty not to interfere with other punishments	View
1542	section 132	Punishment for certain offences	View
1543	section 133	Liability of officers and certain other persons	View
1544	section 134	Cognizance of offences	View
1545	section 135	Presumption of culpable mental state	View
1546	section 136	Relevancy of statements under certain circumstances	View
1547	section 137	Offences by Companies	View
1548	section 138	Compounding of offences	View
1549	section 139	Migration of existing taxpayers	View
1550	section 140	Transitional arrangements for input tax credit	View
1551	section 141	Transitional provisions relating to job work	View
1552	section 142	Miscellaneous transitional provisions	View
1553	section 143	Job work procedure	View
1554	section 144	Presumption as to documents in certain cases	View
1555	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
1556	section 146	Common Portal	View
1557	section 147	Deemed Exports	View
1558	section 148	Special procedure for certain processes.	View
1559	section 149	Goods and services tax compliance rating	View
1560	section 150	Obligation to furnish information return	View
1561	section 151	Power to collect statistics	View
1562	section 152	Bar on disclosure of information	View
1563	section 153	Taking assistance from an expert	View
1564	section 154	Power to take samples	View
1565	section 155	Burden of Proof	View
1566	section 156	Persons deemed to be public servants	View
1567	section 157	Protection of action taken under this Act	View
1568	section 158	Disclosure of information by a public servant	View
1569	section 159	Publication of information in respect of persons in certain cases	View
1570	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
1571	section 161	Rectification of errors apparent on the face of record	View
1572	section 162	Bar on jurisdiction of civil courts	View
1573	section 163	Levy of fee.	View
1574	section 164	Power of Government to make rules	View
1575	section 165	Power to make regulations	View
1576	section 166	Laying of rules, regulations and notifications	View
1577	section 167	Delegation of powers	View
1578	section 168	Power to issue instructions or directions	View
1579	section 169	Service of notice in certain circumstances	View
1580	section 170	Rounding off of tax, etc	View
1581	section 171	Anti-profiteering measure	View
1582	section 172	Removal of difficulties	View
1583	section 173	Omission of certain sections of Haryana Act 16 of 1994	View
1584	section 174	Repeal and savings	View
1585	SCHEDULE1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
1586	SCHEDULE2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
1587	SCHEDULE3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
1588	section 1	Short title, extent and commencement	View
1589	section 2	Definitions	View
1590	section 3	Officers under this Act	View
1591	section 4	Appointment of officers	View
1592	section 5	Powers of officers	View
1593	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
1594	section 7	Scope of supply	View
1595	section 8	Tax liability on composite and mixed supplies	View
1596	section 9	Levy and collection	View
1597	section 10	Composition levy	View
1598	section 11	Power to grant exemption from tax	View
1599	section 12	Time of supply of goods	View
1600	section 13	Time of supply of services	View
1601	section 14	Change in rate of tax in respect of supply of goods or services	View
1602	section 15	Value of taxable supply	View
1603	section 16	Eligibility and conditions for taking input tax credit	View
1604	section 17	Apportionment of credit and blocked credits	View
1605	section 18	Availability of credit in special circumstances	View
1606	section 19	Taking input tax credit in respect of inputs and capital goods sent for job work	View
1607	section 20	Manner of distribution of credit by Input Service Distributor	View
1608	section 21	Manner of recovery of credit distributed in excess	View
1609	section 22	Persons liable for registration	View
1610	section 23	Persons not liable for registration	View
1611	section 24	Compulsory registration in certain cases	View
1612	section 25	Procedure for registration	View
1613	section 26	Deemed registration	View
1614	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
1615	section 28	Amendment of registration	View
1616	section 29	Cancellation of registration	View
1617	section 30	Revocation of cancellation of registration	View
1618	section 31	Tax invoice	View
1619	section 32	Prohibition of unauthorised collection of tax	View
1620	section 33	Amount of tax to be indicated in tax invoice and other documents	View
1621	section 34	Credit and debit notes	View
1622	section 35	Accounts and other records	View
1623	section 36	Period of retention of accounts	View
1624	section 37	Furnishing details of outward supplies	View
1625	section 38	Furnishing details of inward supplies	View
1626	section 39	Furnishing of returns.	View
1627	section 40	First Return	View
1628	section 41	Claim of input tax credit and provisional acceptance thereof	View
1629	section 42	Matching, reversal and reclaim of input tax credit	View
1630	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
1631	section 44	Annual return	View
1632	section 45	Final return	View
1633	section 46	Notice to return defaulters	View
1634	section 47	Levy of late fee	View
1635	section 48	Goods and services tax practitioners	View
1636	section 49	Payment of tax, interest, penalty and other amounts	View
1637	section 50	Interest on delayed payment of tax	View
1638	section 51	Tax deduction at source	View
1639	section 52	Collection of tax at source	View
1640	section 53	Transfer of input tax credit	View
1641	section 54	Refund of tax	View
1642	section 55	Refund in certain cases	View
1643	section 56	Interest on delayed refunds	View
1644	section 57	Consumer Welfare Fund	View
1645	section 58	Utilisation of Fund	View
1646	section 59	Self-assessment	View
1647	section 60	Provisional assessment	View
1648	section 61	Scrutiny of returns	View
1649	section 62	Assessment of non-filers of returns	View
1650	section 63	Assessment of unregistered persons	View
1651	section 64	Summary assessment in certain special cases	View
1652	section 65	Audit by tax authorities	View
1653	section 66	Special audit	View
1654	section 67	Power of inspection, search and seizure	View
1655	section 68	Inspection of goods in movement	View
1656	section 69	Power to arrest	View
1657	section 70	Power to summon persons to give evidence and produce documents	View
1658	section 71	Access to business premises	View
1659	section 72	Officers to assist proper officers	View
1660	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
1661	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
1662	section 75	General provisions relating to determination of tax	View
1663	section 76	Tax collected but not paid to Government	View
1664	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
1665	section 78	Initiation of recovery proceedings	View
1666	section 79	Recovery of tax	View
1667	section 80	Payment of tax and other amount in instalments	View
1668	section 81	Transfer of property to be void in certain cases	View
1669	section 82	Tax to be first charge on property	View
1670	section 83	Provisional attachment to protect revenue in certain cases	View
1671	section 84	Continuation and validation of certain recovery proceedings	View
1672	section 85	Liability in case of transfer of business	View
1673	section 86	Liability of agent and principal	View
1674	section 87	Liability in case of amalgamation or merger of companies	View
1675	section 88	Liability in case of company in liquidation	View
1676	section 89	Liability of directors of private company	View
1677	section 90	Liability of partners of firm to pay tax	View
1678	section 91	Liability of guardians, trustees etc	View
1679	section 92	Liability of Court of Wards, etc	View
1680	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
1681	section 94	Liability in other cases	View
1682	section 95	Definitions	View
1683	section 96	Constitution of Authority for Advance Ruling	View
1684	section 97	Application for advance ruling	View
1685	section 98	Procedure on receipt of application	View
1686	section 99	Constitution of Appellate Authority for Advance Ruling	View
1687	section 100	Appeal to the Appellate Authority	View
1688	section 101	Orders of Appellate Authority	View
1689	section 102	Rectification of advance ruling	View
1690	section 103	Applicability of advance ruling	View
1691	section 104	Advance ruling to be void in certain circum-stances	View
1692	section 105	Powers of Authority and Appellate Authority	View
1693	section 106	Procedure of Authority and Appellate Authority	View
1694	section 107	Appeals to Appellate Authority	View
1695	section 108	Powers of Revisional Authority	View
1696	section 109	Appellate Tribunal and Benches thereof	View
1697	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
1698	section 111	Procedure before Appellate Tribunal	View
1699	section 112	Appeals to Appellate Tribunal	View
1700	section 113	Orders of Appellate Tribunal	View
1701	section 114	Financial and administrative powers of State President	View
1702	section 115	Interest on refund of amount paid for admission of appeal	View
1703	section 116	Appearance by authorised representative	View
1704	section 117	Appeal to High Court	View
1705	section 118	Appeal to Supreme Court	View
1706	section 119	Sums due to be paid notwithstanding appeal etc	View
1707	section 120	Appeal not to be filed in certain cases	View
1708	section 121	Non-appealable decisions and orders	View
1709	section 122	Penalty for certain offences	View
1710	section 123	Penalty for failure to furnish information return	View
1711	section 124	Fine for failure to furnish statistics	View
1712	section 125	General penalty	View
1713	section 126	General disciplines related to penalty	View
1714	section 127	Power to impose penalty in certain cases	View
1715	section 128	Power to waive penalty or fee or both	View
1716	section 129	Detention, seizure and release of goods and conveyances in transit	View
1717	section 130	Confiscation of goods or conveyances and levy of penalty	View
1718	section 131	Confiscation or penalty not to interfere with other punishments	View
1719	section 132	Punishment for certain offences	View
1720	section 133	Liability of officers and certain other persons	View
1721	section 134	Cognizance of offences	View
1722	section 135	Presumption of culpable mental state	View
1723	section 136	Relevancy of statements under certain circumstances	View
1724	section 137	Offences by Companies	View
1725	section 138	Compounding of offences	View
1726	section 139	Migration of existing tax payers	View
1727	section 140	Transitional arrangements for input tax credit	View
1728	section 141	Transitional Provisions relating to job work.	View
1729	section 142	Miscellaneous transitional provisions	View
1730	section 143	Job work procedure	View
1731	section 144	Presumption as to documents in certain cases	View
1732	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
1733	section 146	Common portal	View
1734	section 147	Deemed exports	View
1735	section 148	Special procedure for certain processes	View
1736	section 149	Goods and services tax compliance rating	View
1737	section 150	Obligation to furnish information return	View
1738	section 151	Power to collect statistics	View
1739	section 152	Bar on disclosure of information	View
1740	section 153	Taking assistance from an expert	View
1741	section 154	Power to take samples	View
1742	section 155	Burden of proof	View
1743	section 156	Persons deemed to be public servants	View
1744	section 157	Protection of action taken under this Act	View
1745	section 158	Disclosure of information by a public servant	View
1746	section 159	Publication of infromation in respect of persons in certain cases	View
1747	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
1748	section 161	Rectification of errors apparent on the face of record	View
1749	section 162	Bar on jurisdiction of civil courts	View
1750	section 163	Levy of fee	View
1751	section 164	Power of Government to make rules	View
1752	section 165	Power to make regulations	View
1753	section 166	Laying of rules, regulations and notifications	View
1754	section 167	Delegation of powers	View
1755	section 168	Power to issue instructions or directions	View
1756	section 169	Service of notice in certain circumstances	View
1757	section 170	Rounding off of tax etc	View
1758	section 171	Anti-profiteering measure	View
1759	section 172	Removal of difficulties	View
1760	section 173	Repeal of cetain Acts	View
1761	section 174	Savings	View
1762	schedule 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
1763	schedule 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
1764	schedule 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
1765	section 1	Short title, extent and commencement	View
1766	section 2	Definitions	View
1767	section 3	Officers under this Act	View
1768	section 4	Appointment of officers	View
1769	section 5	Powers of officers	View
1770	section 6	Authorization of officers of central tax as proper officer in certain circumstances	View
1771	section 7	Scope of supply	View
1772	section 8	Tax liability on composite and mixed supplies	View
1773	section 9	Levy and Collection	View
1774	section 10	Composition Levy	View
1775	section 11	Power to grant exemption from tax	View
1776	section 12	Time of supply of goods	View
1777	section 13	Time of supply of services	View
1778	section 14	Change in rate of tax in respect of supply of goods or services	View
1779	section 15	Value of taxable supply	View
1780	section 16	Eligibility and conditions for taking input tax credit	View
1781	section 17	Apportionment of credit and blocked credits	View
1782	section 18	Availability of credit in special circumstances	View
1783	section 19	Taking input tax credit in respect of inputs and capital goods sent for job work	View
1784	section 20	Manner of distribution of credit by Input Service Distributor	View
1785	section 21	Manner of recovery of credit distributed in excess	View
1786	section 22	Persons liable for registration	View
1787	section 23	Persons not liable for registration	View
1788	section 24	Compulsory registration in certain cases	View
1789	section 25	Procedure for registration	View
1790	section 26	Deemed registration	View
1791	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
1792	section 28	Amendment of registration	View
1793	section 29	Cancellation of registration	View
1794	section 30	Revocation of cancellation of registration	View
1795	section 31	Tax invoice	View
1796	section 32	Prohibition on unauthorized collection of tax	View
1797	section 33	Amount of tax to be indicated in tax invoice and other documents	View
1798	section 34	Credit and debit notes	View
1799	section 35	Accounts and other records	View
1800	section 36	Period of retention of accounts	View
1801	section 37	Furnishing details of outward supplies	View
1802	section 38	Furnishing details of inward supplies	View
1803	section 39	Furnishing of returns	View
1804	section 40	First Return	View
1805	section 41	Claim of input tax credit and provisional acceptance thereof	View
1806	section 42	Matching, reversal and reclaim of input tax credit	View
1807	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
1808	section 44	Annual return	View
1809	section 45	Final return	View
1810	section 46	Notice to return defaulters	View
1811	section 47	Levy of late fee	View
1812	section 48	Goods and services tax practitioners	View
1813	section 49	Payment of tax, interest, penalty and other amounts	View
1814	section 50	Interest on delayed payment of tax	View
1815	section 51	Tax deduction at source	View
1816	section 52	Collection of tax at source	View
1817	section 53	Transfer of input tax credit	View
1818	section 54	Refund of tax	View
1819	section 55	Refund in certain cases	View
1820	section 56	Interest on delayed refunds	View
1821	section 57	Consumer Welfare Fund	View
1822	section 58	Utilization of Fund	View
1823	section 59	Self-assessment	View
1824	section 60	Provisional assessment	View
1825	section 61	Scrutiny of returns	View
1826	section 62	Assessment of non-filers of returns.	View
1827	section 63	Assessment of unregistered persons	View
1828	section 64	Summary assessment in certain special cases	View
1829	section 65	Audit by tax authorities	View
1830	section 66	Special audit	View
1831	section 67	Power of inspection, search and seizure	View
1832	section 68	Inspection of goods in movement	View
1833	section 69	Power to arrest	View
1834	section 70	Power to summon persons to give evidence and produce documents	View
1835	section 71	Access to business premises	View
1836	section 72	Officers to assist proper officers	View
1837	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts	View
1838	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts	View
1839	section 75	General provisions relating to determination of tax	View
1840	section 76	Tax collected but not paid to Government	View
1841	section 77	Tax wrongfully collected and paid to the Central Government or State Government	View
1842	section 78	Initiation of recovery proceedings	View
1843	section 79	Recovery of tax	View
1844	section 80	Payment of tax and other amount in installments	View
1845	section 81	Transfer of property to be void in certain cases	View
1846	section 82	Tax to be first charge on property	View
1847	section 83	Provisional attachment to protect revenue in certain cases	View
1848	section 84	Continuation and validation of certain recovery proceedings	View
1849	section 85	Liability in case of transfer of business	View
1850	section 86	Liability of agent and principal	View
1851	section 87	Liability in case of amalgamation or merger of companies	View
1852	section 88	Liability in case of company in liquidation	View
1853	section 89	Liability of directors of private company	View
1854	section 90	Liability of partners of firm to pay tax	View
1855	section 91	Liability of guardians, trustees etc	View
1856	section 92	Liability of Court of Wards, etc	View
1857	section 93	Special provision regarding liability to pay tax, interest or penalty in certain cases	View
1858	section 94	Liability in other cases	View
1859	section 95	Definitions	View
1860	section 96	Constitution of Authority for Advance Ruling	View
1861	section 97	Application for advance ruling	View
1862	section 98	Procedure on receipt of application	View
1863	section 99	Constitution of Appellate Authority for Advance Ruling	View
1864	section 100	Appeal to the Appellate Authority	View
1865	section 101	Orders of Appellate Authority	View
1866	section 102	Rectification of Advance Ruling	View
1867	section 103	Applicability of advance ruling	View
1868	section 104	Advance Ruling to be void in certain circumstances	View
1869	section 105	Powers of Authority and Appellate Authority	View
1870	section 106	Procedure of Authority and Appellate Authority	View
1871	section 107	Appeals to Appellate Authority	View
1872	section 108	Powers of Revisional Authority	View
1873	section 109	Appellate Tribunal and Benches thereof	View
1874	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
1875	section 111	Procedure before Appellate Tribunal	View
1876	section 112	Appeals to Appellate Tribunal	View
1877	section 113	Orders of Appellate Tribunal	View
1878	section 114	Financial and administrative powers of State President	View
1879	section 115	Interest on refund of amount paid for admission of appeal	View
1880	section 116	Appearance by authorised representative	View
1881	section 117	Appeal to High Court	View
1882	section 118	Appeal to Supreme Court	View
1883	section 119	Sums due to be paid notwithstanding appeal etc	View
1884	section 120	Appeal not to be filed in certain cases	View
1885	section 121	Non-Appealable decisions and orders	View
1886	section 122	Penalty for certain offences	View
1887	section 123	Penalty for failure to furnish information return	View
1888	section 124	Fine for failure to furnish statistics	View
1889	section 125	General penalty	View
1890	section 126	General disciplines related to penalty	View
1891	section 127	Power to impose penalty in certain cases	View
1892	section 128	Power to waive penalty or fee or both	View
1893	section 129	Detention, seizure and release of goods and conveyances in transit	View
1894	section 130	Confiscation of goods or conveyances and levy of penalty	View
1895	section 131	Confiscation or penalty not to interfere with other punishments	View
1896	section 132	Punishment for certain offences	View
1897	section 133	Liability of officers and certain other persons	View
1898	section 134	Cognizance of offences	View
1899	section 135	Presumption of culpable mental state	View
1900	section 136	Relevancy of statements under certain circumstances	View
1901	section 137	Offences by Companies	View
1902	section 138	Compounding of offences	View
1903	section 139	Migration of existing taxpayers	View
1904	section 140	Transitional arrangements for input tax credit	View
1905	section 141	Transitional provisions relating to job work	View
1906	section 142	Miscellaneous transitional provisions	View
1907	section 143	Job work procedure	View
1908	section 144	Presumption as to documents in certain cases	View
1909	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
1910	section 146	Common Portal	View
1911	section 147	Deemed Exports	View
1912	section 148	Special procedure for certain processes	View
1913	section 149	Goods and services tax compliance rating	View
1914	section 150	Obligation to furnish information return	View
1915	section 151	Power to collect statistics	View
1916	section 152	Bar on disclosure of information	View
1917	section 153	Taking assistance from an expert	View
1918	section 154	Power to take samples	View
1919	section 155	Burden of Proof	View
1920	section 156	Persons deemed to be public servants	View
1921	section 157	Protection of action taken under this Act	View
1922	section 158	Disclosure of information by a public servant	View
1923	section 159	Publication of information in respect of persons in certain cases	View
1924	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
1925	section 161	Rectification of errors apparent on the face of record	View
1926	section 162	Bar on jurisdiction of civil courts	View
1927	section 163	Levy of fee	View
1928	section 164	Power of Government to make rules	View
1929	section 165	Power to make regulations	View
1930	section 166	Laying of rules, regulations and notifications	View
1931	section 167	Delegation of powers	View
1932	section 168	Power to issue instructions or directions	View
1933	section 169	Service of notice in certain circumstances	View
1934	section 170	Rounding off of tax etc	View
1935	section 171	Anti-profiteering Measure	View
1936	section 172	Removal of difficulties	View
1937	section 173	Amendment of certain Acts	View
1938	section 174	Repeal and saving	View
1939	schedule 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
1940	schedule 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
1941	schedule 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
1942	section 1	Short title, extent and commencement	View
1943	section 2	Definitions	View
1944	section 3	Officers under this Act	View
1945	section 4	Appointment of officers	View
1946	section 5	Powers of officers	View
1947	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
1948	section 7	Scope of supply	View
1949	section 8	Tax liability on composite and mixed supplies	View
1950	section 9	Levy and collection	View
1951	section 10	Composition levy	View
1952	section 11	Power to grant exemption from tax	View
1953	section 12	Time of supply of goods	View
1954	section 13	Time of supply of services	View
1955	section 14	Change in rate of tax in respect of supply of goods or services	View
1956	section 15	Value of taxable supply	View
1957	section 16	Eligibility and conditions for taking input tax credit	View
1958	section 17	Apportionment of credit and blocked credits	View
1959	section 18	Availability of credit in special circumstances	View
1960	section 19	Taking input tax credit in respect of inputs and capital goods sent for jobwork	View
1961	section 20	Manner of distribution of credit by Input Service Distributor	View
1962	section 21	Manner of recovery of credit distributed in excess	View
1963	section 22	Persons liable for registration	View
1964	section 23	Persons not liable for registration	View
1965	section 24	Compulsory registration in certain cases	View
1966	section 25	Procedure for registration	View
1967	section 26	Deemed registration	View
1968	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
1969	section 28	Amendment of registration	View
1970	section 29	Cancellation of registration	View
1971	section 30	Revocation of cancellation of registration	View
1972	section 31	Tax invoice	View
1973	section 32	Prohibition of unauthorised collection of tax	View
1974	section 33	Amount of tax to be indicated in tax invoice and other documents	View
1975	section 34	Credit and debit notes	View
1976	section 35	Accounts and other records	View
1977	section 36	Period of retention of accounts	View
1978	section 37	Furnishing details of outward supplies	View
1979	section 38	Furnishing details of inward supplies	View
1980	section 39	Furnishing of returns	View
1981	section 40	First Return	View
1982	section 41	Claim of input tax credit and provisional acceptance thereof	View
1983	section 42	Matching, reversal and reclaim of input tax credit	View
1984	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
1985	section 44	Annual return	View
1986	section 45	Final return	View
1987	section 46	Notice to return defaulters	View
1988	section 47	Levy of late fee	View
1989	section 48	Goods and Services Tax practitioners	View
1990	section 49	Payment of tax, interest, penalty and other amounts	View
1991	section 50	Interest on delayed payment of tax	View
1992	section 51	Tax deduction at source	View
1993	section 52	Collection of tax at source	View
1994	section 53	Transfer of input tax credit	View
1995	section 54	Refund of tax	View
1996	section 55	Refund in certain cases	View
1997	section 56	Interest on delayed refunds	View
1998	section 57	Consumer Welfare Fund	View
1999	section 58	Utilisation of Fund	View
2000	section 59	Self-assessment	View
2001	section 60	Provisional assessment	View
2002	section 61	Scrutiny of returns	View
2003	section 62	Assessment of non-filers of returns	View
2004	section 63	Assessment of unregistered persons	View
2005	section 64	Summary assessment in certain special cases	View
2006	section 65	Audit by tax authorities	View
2007	section 66	Special audit	View
2008	section 67	Power of inspection, search and seizure	View
2009	section 68	Inspection of goods in movement	View
2010	section 69	Power to arrest	View
2011	section 70	Power to summon persons to give evidence and produce documents	View
2012	section 71	Access to business premises	View
2013	section 72	Officers to assist proper officers	View
2014	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
2015	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
2016	section 75	General provisions relating to determination of tax	View
2017	section 76	Tax collected but not paid to Government	View
2018	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
2019	section 78	Initiation of recovery proceedings	View
2020	section 79	Recovery of tax	View
2021	section 80	Payment of tax and other amount in instalments	View
2022	section 81	Transfer of property to be void in certain cases	View
2023	section 82	Tax to be first charge on property	View
2024	section 83	Provisional attachment to protect revenue in certain cases	View
2025	section 84	Continuation and validation of certain recovery proceedings	View
2026	section 85	Liability in case of transfer of business	View
2027	section 86	Liability of agent and principal	View
2028	section 87	Liability in case of amalgamation or merger of companies	View
2029	section 88	Liability in case of company in liquidation	View
2030	section 89	Liability of directors of private company	View
2031	section 90	Liability of partners of firm to pay tax	View
2032	section 91	Liability of guardians, trustees etc	View
2033	section 92	Liability of Court of Wards, etc	View
2034	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
2035	section 94	Liability in other cases	View
2036	section 95	Definitions	View
2037	section 96	Constitution of Authority for Advance Ruling	View
2038	section 97	Application for advance ruling	View
2039	section 98	Procedure on receipt of application	View
2040	section 99	Constitution of Appellate Authority for Advance Ruling	View
2041	section 100	Appeal to the Appellate Authority	View
2042	section 101	Orders of Appellate Authority	View
2043	section 102	Rectification of Advance Ruling	View
2044	section 103	Applicability of Advance Ruling	View
2045	section 104	Advance Ruling to be void in certain circumstances	View
2046	section 105	Powers of Authority and Appellate Authority	View
2047	section 106	Procedure of Authority and Appellate Authority	View
2048	section 107	Appeals to Appellate Authority	View
2049	section 108	Powers of Revisional Authority	View
2050	section 109	Appellate Tribunal and Benches thereof	View
2051	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
2052	section 111	Procedure before Appellate Tribunal	View
2053	section 112	Appeals to Appellate Tribunal	View
2054	section 113	Orders of Appellate Tribunal	View
2055	section 114	Financial and administrative powers of State President	View
2056	section 115	Interest on refund of amount paid for admission of appeal	View
2057	section 116	Appearance by authorised representative	View
2058	section 117	Appeal to High Court	View
2059	section 118	Appeal to Supreme Court	View
2060	section 119	Sums due to be paid notwithstanding appeal etc	View
2061	section 120	Appeal not to be filed in certain cases	View
2062	section 121	Non appealable decisions and orders	View
2063	section 122	Penalty for certain offences	View
2064	section 123	Penalty for failure to furnish information return	View
2065	section 124	Fine for failure to furnish statistics	View
2066	section 125	General penalty	View
2067	section 126	General disciplines related to penalty	View
2068	section 127	Power to impose penalty in certain cases	View
2069	section 128	Power to waive penalty or fee or both	View
2070	section 129	Detention, seizure and release of goods and conveyances in transit	View
2071	section 130	Confiscation of goods or conveyances and levy of penalty	View
2072	section 131	Confiscation or penalty not to interfere with other punishments	View
2073	section 132	Punishment for certain offences	View
2074	section 133	Liability of officers and certain other persons	View
2075	section 134	Cognizance of offences	View
2076	section 135	Presumption of culpable mental state	View
2077	section 136	Relevancy of statements under certain circumstances	View
2078	section 137	Offences by Companies	View
2079	section 138	Compounding of offences	View
2080	section 139	Migration of existing taxpayers	View
2081	section 140	Transitional arrangements for input tax credit	View
2082	section 141	Transitional provisions relating to jobwork	View
2083	section 142	Miscellaneous transitional provisions	View
2084	section 143	Jobwork procedure	View
2085	section 144	Presumption as to documents in certain cases	View
2086	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
2087	section 146	Common Portal	View
2088	section 147	Deemed Exports	View
2089	section 148	Special procedure for certain processes	View
2090	section 149	Goods and Services Tax compliance rating	View
2091	section 150	Obligation to furnish information return	View
2092	section 151	Power to collect statistics	View
2093	section 152	Bar on disclosure of information	View
2094	section 153	Taking assistance from an expert	View
2095	section 154	Power to take samples	View
2096	section 155	Burden of Proof	View
2097	section 156	Persons deemed to be public servants	View
2098	section 157	Protection of action taken under this Act	View
2099	section 158	Disclosure of information by a public servant	View
2100	section 159	Publication of information in respect of persons in certain case	View
2101	schedule 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
2102	schedule 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
2103	section 174	Repeal and saving	View
2104	section 173	Amendment of certain Acts	View
2105	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
2106	section 161	Rectification of errors apparent on the face of record	View
2107	section 162	Bar on jurisdiction of civil courts	View
2108	section 163	Levy of fee	View
2109	section 164	Power of Government to make rules	View
2110	section 165	Power to make regulations	View
2111	section 166	Laying of rules, regulations and notifications	View
2112	section 167	Delegation of powers	View
2113	section 168	Power to issue instructions or directions	View
2114	section 169	Service of notice in certain circumstances	View
2115	section 170	Rounding off of tax etc	View
2116	section 171	Anti-profiteering Measure	View
2117	section 172	Removal of difficulties	View
2118	schedule 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
2119	section 1	Short title, extent and commencement	View
2120	section 2	Definitions	View
2121	section 3	Officers under this Act	View
2122	section 4	Appointment of officers	View
2123	section 5	Powers of officers	View
2124	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
2125	section 7	Scope of supply	View
2126	section 8	Tax liability on composite and mixed supplies	View
2127	section 9	Levy and collection	View
2128	section 10	Composition levy	View
2129	section 11	Power to grant exemption from tax	View
2130	section 12	Time of supply of goods	View
2131	section 13	Time of supply of services	View
2132	section 14	Change in rate of tax in respect of supply of goods or services	View
2133	section 15	Value of taxable supply	View
2134	section 16	Eligibility and conditions for taking input tax credit	View
2135	section 17	Apportionment of credit and blocked credits	View
2136	section 18	Availability of credit in special circumstances	View
2137	section 19	Taking input tax credit in respect of inputs and capital goods sent for job work	View
2138	section 20	Manner of distribution of credit by Input Service Distributor	View
2139	section 21	Manner of recovery of credit distributed in excess	View
2140	section 22	Persons liable for registration	View
2141	section 23	Persons not liable for registration	View
2142	section 24	Compulsory registration in certain cases	View
2143	section 25	Procedure for registration	View
2144	section 26	Deemed registration	View
2145	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
2146	section 28	Amendment of registration	View
2147	section 29	Cancellation of registration	View
2148	section 30	Revocation of cancellation of registration	View
2149	section 31	Tax invoice	View
2150	section 32	Prohibition of unauthorised collection of tax	View
2151	section 33	Amount of tax to be indicated in tax invoice and other documents	View
2152	section 34	Credit and debit notes	View
2153	section 35	Accounts and other records	View
2154	section 36	Period of retention of accounts	View
2155	section 37	Furnishing details of outward supplies	View
2156	section 38	Furnishing details of inward supplies	View
2157	section 39	Furnishing of returns	View
2158	section 40	First Return	View
2159	section 41	Claim of input tax credit and provisional acceptance thereof	View
2160	section 42	Matching, reversal and reclaim of input tax credit	View
2161	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
2162	section 44	Annual return	View
2163	section 45	Final return	View
2164	section 46	Notice to return defaulters	View
2165	section 47	Levy of late fee	View
2166	section 48	Goods and services tax practitioners	View
2167	section 49	Payment of tax, interest, penalty and other amounts	View
2168	section 50	Interest on delayed payment of tax	View
2169	section 51	Tax deduction at source	View
2170	section 52	Collection of tax at source	View
2171	section 53	Transfer of input tax credit	View
2172	section 54	Refund of tax	View
2173	section 55	Refund in certain cases	View
2174	section 56	Interest on delayed refunds	View
2175	section 57	Consumer Welfare Fund	View
2176	section 58	Utilisation of Fund	View
2177	section 59	Self-assessment	View
2178	section 60	Provisional assessment	View
2179	section 61	Scrutiny of returns	View
2180	section 62	Assessment of non-filers of returns	View
2181	section 63	Assessment of unregistered persons	View
2182	section 64	Summary assessment in certain special cases	View
2183	section 65	Audit by tax authorities	View
2184	section 66	Special audit	View
2185	section 67	Power of inspection, search and seizure	View
2186	section 68	Inspection of goods in movement	View
2187	section 69	Power to arrest	View
2188	section 70	Power to summon persons to give evidence and produce documents.	View
2189	section 71	Access to business premises	View
2190	section 72	Officers to assist proper officers	View
2191	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
2192	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
2193	section 75	General provisions relating to determination of tax	View
2194	section 76	Tax collected but not paid to Government	View
2195	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
2196	section 78	Initiation of recovery proceedings	View
2197	section 79	Recovery of tax	View
2198	section 80	Payment of tax and other amount in instalment	View
2199	section 81	Transfer of property to be void in certain cases	View
2200	section 82	Tax to be first charge on property	View
2201	section 83	Provisional attachment to protect revenue in certain cases	View
2202	section 84	Continuation and validation of certain recovery proceedings	View
2203	section 85	Liability in case of transfer of business	View
2204	section 86	Liability of agent and principal	View
2205	section 87	Liability in case of amalgamation or merger of companies	View
2206	section 88	Liability in case of company in liquidation	View
2207	section 89	Liability of directors of private company	View
2208	section 90	Liability of partners of firm to pay tax	View
2209	section 91	Liability of guardians, trustees etc	View
2210	section 92	Liability of Court of Wards, etc	View
2211	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
2212	section 94	Liability in other cases	View
2213	section 95	Definitions	View
2214	section 96	Constitution of Authority for Advance Ruling	View
2215	section 97	Application for advance ruling	View
2216	section 98	Procedure on receipt of application	View
2217	section 99	Constitution of Appellate Authority for Advance Ruling	View
2218	section 100	Appeal to the Appellate Authority	View
2219	section 101	Orders of Appellate Authority	View
2220	section 102	Rectification of advance ruling	View
2221	section 103	Applicability of advance ruling	View
2222	section 104	Advance ruling to be void in certain circumstances	View
2223	section 105	Powers of Authority and Appellate Authority	View
2224	section 106	Procedure of Authority and Appellate Authority	View
2225	section 107	Appeals to Appellate Authority	View
2226	section 108	Powers of Revisional Authority	View
2227	section 109	Appellate Tribunal and Benches thereof	View
2228	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
2229	section 111	Procedure before Appellate Tribunal	View
2230	section 112	Appeals to Appellate Tribunal	View
2231	section 113	Orders of Appellate Tribunal	View
2232	section 114	Financial and administrative powers of State President	View
2233	section 115	Interest on refund of amount paid for admission of appeal	View
2234	section 116	Appearance by authorised representative	View
2235	section 117	Appeal to High Court	View
2236	section 118	Appeal to Supreme Court	View
2237	section 119	Sums due to be paid notwithstanding appeal etc	View
2238	section 120	Appeal not to be filed in certain cases	View
2239	section 121	Non appealable decisions and orders	View
2240	section 122	Penalty for certain offences	View
2241	section 123	Penalty for failure to furnish information return.	View
2242	section 124	Fine for failure to furnish statistics	View
2243	section 125	General penalty	View
2244	section 126	General disciplines related to penalty	View
2245	section 127	Power to impose penalty in certain cases	View
2246	section 128	Power to waive penalty or fee or both	View
2247	section 129	Detention, seizure and release of goods and conveyances in transit	View
2248	section 130	Confiscation of goods or conveyances and levy of penalty	View
2249	section 131	Confiscation or penalty not to interfere with other punishments	View
2250	section 132	Punishment for certain offences	View
2251	section 133	Liability of officers and certain other persons	View
2252	section 134	Cognizance of offences	View
2253	section 135	Presumption of culpable mental state	View
2254	section 136	Relevancy of statements under certain circumstances	View
2255	section 137	Offences by Companies	View
2256	section 138	Compounding of offences	View
2257	section 139	Migration of existing taxpayers	View
2258	section 140	Transitional arrangements for input tax credit	View
2259	section 141	Transitional provisions relating to job work	View
2260	section 142	Miscellaneous transitional provisions	View
2261	section 143	Job work procedure	View
2262	section 144	Presumption as to documents in certain cases	View
2263	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
2264	section 146	Common Portal	View
2265	section 147	Deemed Exports	View
2266	section 148	Special procedure for certain processes	View
2267	section 149	Goods and services tax compliance rating	View
2268	section 150	Obligation to furnish information return	View
2269	section 151	Power to collect statistics	View
2270	section 152	Bar on disclosure of information	View
2271	section 153	Taking assistance from an expert	View
2272	section 154	Power to take samples	View
2273	section 155	Burden of Proof	View
2274	section 156	Persons deemed to be public servants	View
2275	section 157	Protection of action taken under this Act	View
2276	section 158	Disclosure of information by a public servant	View
2277	section 159	Publication of information in respect of persons in certain cases	View
2278	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
2279	section 161	Rectification of errors apparent on the face of record	View
2280	section 162	Bar on jurisdiction of civil courts	View
2281	section 163	Levy of fee	View
2282	section 164	Power of Government to make rules	View
2283	section 165	Power to make regulations	View
2284	section 166	Laying of rules, regulations and notifications	View
2285	section 167	Delegation of powers	View
2286	section 168	Power to issue instructions or directions	View
2287	section 169	Service of notice in certain circumstances	View
2288	section 170	Rounding off of tax etc	View
2289	section 171	Anti-profiteering Measure	View
2290	section 172	Removal of difficulties	View
2291	section 173	Repeals	View
2292	section 174	Saving	View
2293	schedule 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
2294	schedule 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
2295	schedule 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
2296	section 1	Short title, extent and commencement	View
2297	section 2	Definitions	View
2298	section 3	Officers under this Ordinance	View
2299	section 4	Appointment of officers	View
2300	section 5	Powers of officers	View
2301	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
2302	section 7	Scope of supply	View
2303	section 8	Tax liability on composite and mixed supplies	View
2304	section 9	Levy and collection	View
2305	section 10	Composition levy	View
2306	section 11	Power to grant exemption from tax	View
2307	section 12	Time of supply of goods	View
2308	section 13	Time of supply of services	View
2309	section 14	Change in rate of tax in respect of supply of goods or services	View
2310	section 15	Value of taxable supply	View
2311	section 16	Eligibility and conditions for taking input tax credit	View
2312	section 17	Apportionment of credit and blocked credits	View
2313	section 18	Availability of credit in special circumstances	View
2314	section 19	Taking input tax credit in respect of inputs and capital goods sent for jobwork	View
2315	section 20	Manner of distribution of credit by Input Service Distributor	View
2316	section 21	Manner of recovery of credit distributed in excess	View
2317	section 22	Persons liable for registration	View
2318	section 23	Persons not liable for registration	View
2319	section 24	Compulsory registration in certain cases	View
2320	section 25	Procedure for registration	View
2321	section 26	Deemed registration	View
2322	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
2323	section 28	Amendment of registration	View
2324	section 29	Cancellation of registration	View
2325	section 30	Revocation of cancellation of registration	View
2326	section 31	Tax invoice	View
2327	section 32	Prohibition of unauthorised collection of tax	View
2328	section 33	Amount of tax to be indicated in tax invoice and other documents	View
2329	section 34	Credit and debit notes	View
2330	section 35	Accounts and other records	View
2331	section 36	Period of retention of accounts	View
2332	section 37	Furnishing details of outward supplies	View
2333	section 38	Furnishing details of inward supplies	View
2334	section 39	Furnishing of returns	View
2335	section 40	First Return	View
2336	section 41	Claim of input tax credit and provisional acceptance thereof	View
2337	section 42	Matching, reversal and reclaim of input tax credit	View
2338	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
2339	section 44	Annual return	View
2340	section 45	Final return	View
2341	section 46	Notice to return defaulters	View
2342	section 47	Levy of late fee	View
2343	section 48	Goods and services tax practitioners	View
2344	section 49	Payment of tax, interest, penalty and other amounts	View
2345	section 50	Interest on delayed payment of tax	View
2346	section 51	Tax deduction at source	View
2347	section 52	Collection of tax at source	View
2348	section 53	Transfer of input tax credit	View
2349	section 54	Refund of tax	View
2350	section 55	Refund in certain cases	View
2351	section 56	Interest on delayed refunds	View
2352	section 57	Consumer Welfare Fund	View
2353	section 58	Utilisation of Fund	View
2354	section 59	Self-assessment	View
2355	section 60	Provisional assessment	View
2356	section 61	Scrutiny of returns	View
2357	section 62	Assessment of non-filers of returns	View
2358	section 63	Assessment of unregistered persons	View
2359	section 64	Summary assessment in certain special cases	View
2360	section 65	Audit by tax authorities	View
2361	section 66	Special audit	View
2362	section 67	Power of inspection, search and seizure	View
2363	section 68	Inspection of goods in movement	View
2364	section 69	Power to arrest	View
2365	section 70	Power to summon persons to give evidence and produce documents	View
2366	section 71	Access to business premises	View
2367	section 72	Officers to assist proper officers	View
2368	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
2369	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
2370	section 75	General provisions relating to determination of tax	View
2371	section 76	Tax collected but not paid to Government	View
2372	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
2373	section 78	Initiation of recovery proceedings	View
2374	section 79	Recovery of tax	View
2375	section 80	Payment of tax and other amount in instalments	View
2376	section 81	Transfer of property to be void in certain cases	View
2377	section 82	Tax to be first charge on property	View
2378	section 83	Provisional attachment to protect revenue in certain cases	View
2379	section 84	Continuation and validation of certain recovery proceedings	View
2380	section 85	Liability in case of transfer of business	View
2381	section 86	Liability of agent and principal	View
2382	section 87	Liability in case of amalgamation or merger of companies	View
2383	section 88	Liability in case of company in liquidation	View
2384	section 89	Liability of directors of private company	View
2385	section 90	Liability of partners of firm to pay tax	View
2386	section 91	Liability of guardians, trustees etc	View
2387	section 92	Liability of Court of Wards, etc	View
2388	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
2389	section 94	Liability in other cases	View
2390	section 95	Definitions	View
2391	section 96	Constitution of Authority for Advance Ruling	View
2392	section 97	Application for advance ruling	View
2393	section 98	Procedure on receipt of application	View
2394	section 99	Constitution of Appellate Authority for Advance Ruling	View
2395	section 100	Appeal to the Appellate Authority	View
2396	section 101	Orders of Appellate Authority	View
2397	section 102	Rectification of advance ruling	View
2398	section 103	Applicability of advance ruling	View
2399	section 104	Advance ruling to be void in certain circumstances	View
2400	section 105	Powers of Authority and Appellate Authority	View
2401	section 106	Procedure of Authority and Appellate Authority.	View
2402	section 107	Appeals to Appellate Authority	View
2403	section 108	Powers of Revisional Authority	View
2404	section 109	Appellate Tribunal and Benches thereof	View
2405	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
2406	section 111	Procedure before Appellate Tribunal	View
2407	section 112	Appeals to Appellate Tribunal	View
2408	section 113	Orders of Appellate Tribunal	View
2409	section 114	Financial and administrative powers of State President	View
2410	section 115	Interest on refund of amount paid for admission of appeal	View
2411	section 116	Appearance by authorised representative	View
2412	section 117	Appeal to High Court	View
2413	section 118	Appeal to Supreme Court	View
2414	section 119	Sums due to be paid notwithstanding appeal etc	View
2415	section 120	Appeal not to be filed in certain cases	View
2416	section 121	Non appealable decisions and orders	View
2417	section 122	Penalty for certain offences	View
2418	section 123	Penalty for failure to furnish information return	View
2419	section 124	Fine for failure to furnish statistics	View
2420	section 125	General penalty	View
2421	section 126	General disciplines related to penalty	View
2422	section 127	Power to impose penalty in certain cases	View
2423	section 128	Power to waive penalty or fee or both	View
2424	section 129	Detention, seizure and release of goods and conveyances in transit	View
2425	section 130	Confiscation of goods or conveyances and levy of penalty	View
2426	section 131	Confiscation or penalty not to interfere with other punishments	View
2427	section 132	Punishment for certain offences	View
2428	section 133	Liability of officers and certain other persons	View
2429	section 134	Cognizance of offences	View
2430	section 135	Presumption of culpable mental state	View
2431	section 136	Relevancy of statements under certain circumstances	View
2432	section 137	Offences by Companies	View
2433	section 138	Compounding of offences	View
2434	section 139	Migration of existing tax payers	View
2435	section 140	Transitional arrangements for input tax credit	View
2436	section 141	Transitional provisions relating to job work	View
2437	section 142	Miscellaneous transitional provisions	View
2438	section 143	Job work procedure	View
2439	section 144	Presumption as to documents in certain cases	View
2440	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
2441	section 146	Common Portal	View
2442	section 147	Deemed Exports	View
2443	section 148	Special procedure for certain processes	View
2444	section 149	Goods and services tax compliance rating	View
2445	section 150	Obligation to furnish information return	View
2446	section 151	Power to collect statistics	View
2447	section 152	Bar on disclosure of information	View
2448	section 153	Taking assistance from an expert	View
2449	section 154	Power to take samples	View
2450	section 155	Burden of Proof	View
2451	section 156	Persons deemed to be public servants	View
2452	section 157	Protection of action taken under this Ordinance	View
2453	section 158	Disclosure of information by a public servant	View
2454	section 159	Publication of information in respect of persons in certain cases	View
2455	section 160	Assessment proceedings, etc. not to be invalid on certain ground	View
2456	section 161	Rectification of errors apparent on the face of record	View
2457	section 162	Bar on jurisdiction of civil courts	View
2458	section 163	Levy of fee	View
2459	section 164	Power of Government to make rules	View
2460	section 165	Power to make regulations	View
2461	section 166	Laying of rules, regulations and notifications	View
2462	section 167	Delegation of powers	View
2463	section 168	Power to issue instructions or directions	View
2464	section 169	Service of notice in certain circumstances	View
2465	section 170	Rounding off of tax etc	View
2466	section 171	Anti-profiteering Measure	View
2467	section 172	Removal of difficulties	View
2468	section 173	Amendment of certain Acts	View
2469	section 174	Repeal and Savings	View
2470	SCHEDULE 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
2471	SCHEDULE 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
2472	SCHEDULE 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
2473	section 1	Short title, extent and commencement	View
2474	section 2	Definitions	View
2475	section 3	Officers under this Act	View
2476	section 4	Appointment of officers	View
2477	section 5	Powers of officers	View
2478	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
2479	section 7	Scope of supply	View
2480	section 8	Tax liability on composite and mixed supplies	View
2481	section 9	Levy and collection	View
2482	section 10	Composition levy	View
2483	section 11	Power to grant exemption from tax	View
2484	section 12	Time of supply of goods	View
2485	section 13	Time of supply of services	View
2486	section 14	Change in rate of tax in respect of supply of goods or services	View
2487	section 15	Value of taxable supply	View
2488	section 16	Eligibility and conditions for taking input tax credit	View
2489	section 17	Apportionment of credit and blocked credits	View
2490	section 18	Availability of credit in special circumstances	View
2491	section 19	Taking input tax credit in respect of inputs and capital goods sent for job work	View
2492	section 20	Manner of distribution of credit by Input Service Distributor	View
2493	section 21	Manner of recovery of credit distributed in excess	View
2494	section 22	Persons liable for registration	View
2495	section 23	Persons not liable for registration	View
2496	section 24	Compulsory registration in certain cases	View
2497	section 25	Procedure for registration	View
2498	section 26	Deemed registration	View
2499	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
2500	section 28	Amendment of registration	View
2501	section 29	Cancellation of registration	View
2502	section 30	Revocation of cancellation of registration	View
2503	section 31	Tax invoice	View
2504	section 32	Prohibition of unauthorised collection of tax	View
2505	section 33	Amount of tax to be indicated in tax invoice and other documents	View
2506	section 34	Credit and debit notes	View
2507	section 35	Accounts and other records	View
2508	section 36	Period of retention of accounts	View
2509	section 37	Furnishing details of outward supplies	View
2510	section 38	Furnishing details of inward supplies	View
2511	section 39	Furnishing of returns	View
2512	section 40	First Return	View
2513	section 41	Claim of input tax credit and provisional acceptance thereof	View
2514	section 42	Matching, reversal and reclaim of input tax credit	View
2515	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
2516	section 44	Annual return	View
2517	section 45	Final return	View
2518	section 46	Notice to return defaulters.	View
2519	section 47	Levy of late fee	View
2520	section 48	Goods and services tax practitioners	View
2521	section 49	Payment of tax, interest, penalty and other amounts	View
2522	section 50	Interest on delayed payment of tax	View
2523	section 51	Tax deduction at source	View
2524	section 52	Collection of tax at source	View
2525	section 53	Transfer of input tax credit	View
2526	section 54	Refund of tax	View
2527	section 55	Refund in certain cases	View
2528	section 56	Interest on delayed refunds	View
2529	section 57	Consumer Welfare Fund	View
2530	section 58	Utilisation of Fund	View
2531	section 59	Self-assessment	View
2532	section 60	Provisional assessment	View
2533	section 61	Scrutiny of returns	View
2534	section 62	Assessment of non-filers of returns	View
2535	section 63	Assessment of unregistered persons	View
2536	section 64	Summary assessment in certain special cases	View
2537	section 65	Audit by tax authorities	View
2538	section 66	Special audit	View
2539	section 67	Power of inspection, search and seizure	View
2540	section 68	Inspection of goods in movement	View
2541	section 69	Power to arrest	View
2542	section 70	Power to summon persons to give evidence and produce documents	View
2543	section 71	Access to business premises	View
2544	section 72	Officers to assist proper officers	View
2545	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
2546	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
2547	section 75	General provisions relating to determination of tax	View
2548	section 76	Tax collected but not paid to Government	View
2549	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
2550	section 78	Initiation of recovery proceedings	View
2551	section 79	Recovery of tax	View
2552	section 80	Payment of tax and other amount in instalments	View
2553	section 81	Transfer of property to be void in certain cases	View
2554	section 82	Tax to be first charge on property	View
2555	section 83	Provisional attachment to protect revenue in certain cases	View
2556	section 84	Continuation and validation of certain recovery proceedings	View
2557	section 85	Liability in case of transfer of business	View
2558	section 86	Liability of agent and principal	View
2559	section 87	Liability in case of amalgamation or merger of companies	View
2560	section 88	Liability in case of company in liquidation	View
2561	section 89	Liability of directors of private company	View
2562	section 90	Liability of partners of firm to pay tax	View
2563	section 91	Liability of guardians, trustees etc	View
2564	section 92	Liability of Court of Wards, etc	View
2565	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
2566	section 94	Liability in other cases	View
2567	section 95	Definitions	View
2568	section 96	Constitution of Authority for Advance Ruling	View
2569	section 97	Application for advance ruling	View
2570	section 98	Procedure on receipt of application	View
2571	section 99	Constitution of Appellate Authority for Advance Ruling	View
2572	section 100	Appeal to the Appellate Authority	View
2573	section 101	Orders of Appellate Authority	View
2574	section 102	Rectification of advance ruling	View
2575	section 103	Applicability of advance ruling	View
2576	section 104	Advance ruling to be void in certain circumstances	View
2577	section 105	Powers of Authority and Appellate Authority	View
2578	section 106	Powers of Authority and Appellate Authority	View
2579	section 107	Appeals to Appellate Authority	View
2580	section 108	Powers of Revisional Authority	View
2581	section 109	Appellate Tribunal and Benches thereof	View
2582	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
2583	section 111	Procedure before Appellate Tribunal	View
2584	section 112	Appeals to Appellate Tribunal	View
2585	section 113	Orders of Appellate Tribunal	View
2586	section 114	Financial and administrative powers of State President	View
2587	section 115	Interest on refund of amount paid for admission of appeal	View
2588	section 116	Appearance by authorised representative	View
2589	section 117	Appeal to High Court	View
2590	section 118	Appeal to Supreme Court	View
2591	section 119	Sums due to be paid notwithstanding appeal etc	View
2592	section 120	Appeal not to be filed in certain cases	View
2593	section 121	Non appealable decisions and orders	View
2594	section 122	Penalty for certain offences	View
2595	section 123	Penalty for failure to furnish information return	View
2596	section 124	Fine for failure to furnish statistics	View
2597	section 125	General penalty	View
2598	section 126	General disciplines related to penalty	View
2599	section 127	Power to impose penalty in certain cases	View
2600	section 128	Power to waive penalty or fee or both	View
2601	section 129	Detention, seizure and release of goods and conveyances in transit	View
2602	section 130	Confiscation of goods or conveyances and levy of penalty	View
2603	section 131	Confiscation or penalty not to interfere with other punishments	View
2604	section 132	Punishment for certain offences	View
2605	section 133	Liability of officers and certain other persons	View
2606	section 134	Cognizance of offences	View
2607	section 135	Presumption of culpable mental state	View
2608	section 136	Relevancy of statements under certain circumstances	View
2609	section 137	Offences by Companies	View
2610	section 138	Compounding of offences	View
2611	section 139	Migration of existing taxpayers	View
2612	section 140	Transitional arrangements for input tax credit	View
2613	section 141	Transitional provisions relating to job work	View
2614	section 142	Miscellaneous transitional provisions	View
2615	section 143	Job work procedure	View
2616	section 144	Presumption as to documents in certain cases	View
2617	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
2618	section 146	Common Portal	View
2619	section 147	Deemed Exports	View
2620	section 148	Special procedure for certain processes	View
2621	section 149	Goods and services tax compliance rating	View
2622	section 150	Obligation to furnish information return	View
2623	section 151	Power to collect statistics	View
2624	section 152	Bar on disclosure of information	View
2625	section 153	Taking assistance from an expert	View
2626	section 154	Power to take samples	View
2627	section 155	Burden of Proof	View
2628	section 156	Persons deemed to be public servants	View
2629	section 157	Protection of action taken under this Act	View
2630	section 158	Disclosure of information by a public servant	View
2631	section 159	Publication of information in respect of persons in certain cases	View
2632	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
2633	section 161	Rectification of errors apparent on the face of record	View
2634	section 162	Bar on jurisdiction of civil courts	View
2635	section 163	Levy of fee	View
2636	section 164	Power of Government to make rules	View
2637	section 165	Power to make regulations	View
2638	section 166	Laying of rules, regulations and notifications	View
2639	section 167	Delegation of powers	View
2640	section 168	Power to issue instructions or directions	View
2641	section 169	Service of notice in certain circumstances	View
2642	section 170	Rounding off of tax etc	View
2643	section 171	Anti-profiteering Measure	View
2644	section 172	Removal of difficulties	View
2645	section 173	Amendment of certain Acts	View
2646	section 174	Repeal and saving	View
2647	SCHEDULE1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
2648	SCHEDULE2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
2649	SCHEDULE3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
2650	section 1	Short title, extent and commencement	View
2651	section 2	Definitions	View
2652	section 3	Officers under this Act	View
2653	section 4	Appointment of officers	View
2654	section 5	Powers of officers	View
2655	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
2656	section 7	Scope of supply	View
2657	section 8	Tax liability on composite and mixed supplies	View
2658	section 9	Levy and Collection	View
2659	section 10	Composition levy	View
2660	section 11	Power to grant exemption from tax	View
2661	section 12	Time of supply of goods	View
2662	section 13	Time of supply of services	View
2663	section 14	Change in rate of tax in respect of supply of goods or services	View
2664	section 15	Value of taxable supply	View
2665	section 16	Eligibility and conditions for taking input tax credit	View
2666	section 17	Apportionment of credit and blocked credits	View
2667	section 18	Availability of credit in special circumstances	View
2668	section 19	Taking input tax credit in respect of inputs sent for job work	View
2669	section 20	Manner of distribution of credit by Input Service Distributor	View
2670	section 21	Manner of recovery of credit distributed in excess	View
2671	section 22	Persons liable for registration	View
2672	section 23	Persons not liable for registration	View
2673	section 24	Compulsory registration in certain cases	View
2674	section 25	Procedure for registration	View
2675	section 26	Deemed registration	View
2676	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
2677	section 28	Amendment of registration	View
2678	section 29	Cancellation of registration	View
2679	section 30	Revocation of cancellation of registration	View
2680	section 31	Tax invoice	View
2681	section 32	Prohibition on unauthorised collection of tax	View
2682	section 33	Amount of tax to be indicated in tax invoice and other documents	View
2683	section 34	Credit and debit notes	View
2684	section 35	Accounts and other records	View
2685	section 36	Period of retention of accounts	View
2686	section 37	Furnishing details of outward supplies	View
2687	section 38	Furnishing details of inward supplies	View
2688	section 39	Furnishing of returns	View
2689	section 40	First Return	View
2690	section 41	Claim of input tax credit and provisional acceptance thereof	View
2691	section 42	Matching, reversal and reclaim of input tax credit	View
2692	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
2693	section 44	Annual return	View
2694	section 45	Final return	View
2695	section 46	Notice to return defaulters	View
2696	section 47	Levy of late fee	View
2697	section 48	Goods and services tax practitioners	View
2698	section 49	Payment of tax, interest, penalty and other amounts	View
2699	section 50	Interest on delayed payment of tax	View
2700	section 51	Tax deduction at source	View
2701	section 52	Collection of tax at source	View
2702	section 53	Transfer of input tax credit	View
2703	section 54	Refund of tax	View
2704	section 55	Refund in certain cases	View
2705	section 56	Interest on delayed refunds	View
2706	section 57	Consumer Welfare Fund	View
2707	section 58	Utilisation of Fund	View
2708	section 59	Self-assessment	View
2709	section 60	Provisional assessment	View
2710	section 61	Scrutiny of returns	View
2711	section 62	Assessment of non-filers of returns	View
2712	section 63	Assessment of unregistered persons	View
2713	section 64	Summary assessment in certain special cases	View
2714	section 65	Audit by tax authorities	View
2715	section 66	Special audit	View
2716	section 67	Power of inspection, search and seizure	View
2717	section 68	Inspection of goods in movement	View
2718	section 69	Power to arrest	View
2719	section 70	Power to summon persons to give evidence and produce documents	View
2720	section 71	Access to business premises	View
2721	section 72	Officers to assist proper officers	View
2722	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.	View
2723	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfull-misstatement or suppression of facts	View
2724	section 75	General provisions relating to determination of tax	View
2725	section 76	Tax collected but not paid to Government	View
2726	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
2727	section 78	Initiation of recovery proceedings	View
2728	section 79	Recovery of tax	View
2729	section 80	Payment of tax and other amount in installments	View
2730	section 81	Transfer of property to be void in certain cases	View
2731	section 82	Tax to be first charge on property	View
2732	section 83	Provisional attachment to protect revenue in certain cases	View
2733	section 84	Continuation and validation of certain recovery proceedings	View
2734	section 85	Liability in case of transfer of business	View
2735	section 86	Liability of agent and principal	View
2736	section 87	Liability in case of amalgamation or merger of companies	View
2737	section 88	Liability in case of company in liquidation	View
2738	section 89	Liability of directors of private company	View
2739	section 90	Liability of partners of firm to pay tax	View
2740	section 91	Liability of guardians, trustees etc	View
2741	section 92	Liability of Court of Wards etc	View
2742	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
2743	section 94	Liability in other cases	View
2744	section 95	Definitions	View
2745	section 96	Constitution of Authority for Advance Ruling	View
2746	section 97	Application for advance ruling	View
2747	section 98	Procedure on receipt of application	View
2748	section 99	Constitution of Appellate Authority for Advance Ruling	View
2749	section 100	Appeal to the Appellate Authority	View
2750	section 101	Orders of Appellate Authority	View
2751	section 102	Rectification of advance ruling	View
2752	section 103	Applicability of advance ruling	View
2753	section 104	Advance ruling to be void in certain circumstances	View
2754	section 105	Powers of Authority and Appellate Authority	View
2755	section 106	Procedure of Authority and Appellate Authority	View
2756	section 107	Appeals to Appellate Authority	View
2757	section 108	Powers of Revisional Authority	View
2758	section 109	Appellate Tribunal and Benches thereof	View
2759	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
2760	section 111	Procedure before Appellate Tribunal	View
2761	section 112	Appeals to Appellate Tribunal	View
2762	section 113	Orders of Appellate Tribunal	View
2763	section 114	Financial and administrative powers of State President	View
2764	section 115	Interest on refund of amount paid for admission of appeal	View
2765	section 116	Appearance by authorised representative	View
2766	section 117	Appeal to High Court	View
2767	section 118	Appeal to Supreme Court	View
2768	section 119	Sums due to be paid notwithstanding appeal etc	View
2769	section 120	Appeal not to be filed in certain cases	View
2770	section 121	Non appealable decisions and orders	View
2771	section 122	Penalty for certain offences	View
2772	section 123	Penalty for failure to furnish information return	View
2773	section 124	Fine for failure to furnish statistics	View
2774	section 125	General penalty	View
2775	section 126	General disciplines related to penalty	View
2776	section 127	Power to impose penalty in certain cases	View
2777	section 128	Power to waive penalty or fee or both	View
2778	section 129	Detention, seizure and release of goods and conveyances in transit	View
2779	section 130	Confiscation of goods or conveyances and levy of penalty	View
2780	section 131	Confiscation or penalty not to interfere with other punishments	View
2781	section 132	Punishment for certain offences	View
2782	section 133	Liability of officers and certain other persons	View
2783	section 134	Cognizance of offences	View
2784	section 135	Presumption of culpable mental state	View
2785	section 136	Relevancy of statements under certain circumstances	View
2786	section 137	Offences by Companies	View
2787	section 138	Compounding of offences	View
2788	section 139	Migration of existing taxpayers	View
2789	section 140	Transitional arrangements for input tax credit	View
2790	section 141	Transitional provisions relating to job work	View
2791	section 142	Miscellaneous transitional provisions	View
2792	section 143	Job work procedure	View
2793	section 144	Presumption as to documents in certain cases	View
2794	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
2795	section 146	Common Portal	View
2796	section 147	Deemed Exports	View
2797	section 148	Special procedure for certain processes	View
2798	section 149	Goods and services tax compliance rating	View
2799	section 150	Obligation to furnish information return	View
2800	section 151	Power to collect statistics	View
2801	section 152	Bar on disclosure of information required under section 151	View
2802	section 153	Taking assistance from an expert	View
2803	section 154	Power to take samples	View
2804	section 155	Burden of Proof	View
2805	section 156	Persons deemed to be public servants	View
2806	section 157	Protection of action taken under this Act	View
2807	section 158	Disclosure of information by a public servant	View
2808	section 159	Publication of information respecting persons in certain cases	View
2809	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
2810	section 161	Rectification of errors apparent from record	View
2811	section 162	Bar on jurisdiction of civil courts	View
2812	section 163	Levy of fee	View
2813	section 164	Power of Government to make rules	View
2814	section 165	Power to make regulations	View
2815	section 166	Laying of rules, regulations and notifications	View
2816	section 167	Delegation of powers	View
2817	section 168	Power to issue instructions or directions	View
2818	section 169	Service of notice in certain circumstances	View
2819	section 170	Rounding off of tax etc	View
2820	section 171	Anti-profiteering Measure	View
2821	section 172	Removal of difficulties	View
2822	section 173	Amendment of certain Acts	View
2823	section 174	Repeal and saving	View
2824	SCHEDULE 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
2825	SCHEDULE 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
2826	SCHEDULE 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
2827	section 1	Short title, extent and commencement	View
2828	section 2	Definitions	View
2829	section 3	Officers under this Act	View
2830	section 4	Appointment of officers	View
2831	section 7	Scope of supply	View
2832	section 8	Tax liability on composite and mixed supplies	View
2833	section 5	Powers of officers	View
2834	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
2835	section 9	Levy and Collection	View
2836	section 10	Composition levy	View
2837	section 11	Power to grant exemption from tax	View
2838	section 12	Time of supply of goods	View
2839	section 13	Time of supply of services	View
2840	section 14	Change in rate of tax in respect of supply of goods or services	View
2841	section 15	Value of taxable supply	View
2842	section 16	Eligibility and conditions for taking input tax credit	View
2843	section 17	Apportionment of credit and blocked credits	View
2844	section 18	Availability of credit in special circumstances	View
2845	section 19	Taking input tax credit in respect of inputs sent for job work	View
2846	section 20	Manner of distribution of credit by Input Service Distributor	View
2847	section 21	Manner of recovery of credit distributed in excess	View
2848	section 22	Persons liable for registration	View
2849	section 23	Persons not liable for registration	View
2850	section 24	Compulsory registration in certain cases	View
2851	section 25	Procedure for Registration	View
2852	section 26	Deemed Registration	View
2853	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
2854	section 28	Amendment of registration	View
2855	section 29	Cancellation of registration	View
2856	section 30	Revocation of cancellation of registration	View
2857	section 31	Tax invoice	View
2858	section 32	Prohibition on unauthorised collection of tax	View
2859	section 33	Amount of tax to be indicated in tax invoice and other documents	View
2860	section 34	Credit and debit notes	View
2861	section 35	Accounts and other records	View
2862	section 36	Period of retention of accounts	View
2863	section 37	Furnishing details of outward supplies	View
2864	section 38	Furnishing details of inward supplies	View
2865	section 39	Furnishing of Returns	View
2866	section 40	First Return	View
2867	section 41	Claim of input tax credit and provisional acceptance thereof	View
2868	section 42	Matching, reversal and reclaim of input tax credit	View
2869	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
2870	section 44	Annual return	View
2871	section 45	Final return	View
2872	section 46	Notice to return defaulters	View
2873	section 47	Levy of late fee	View
2874	section 48	Goods and services tax practitioners	View
2875	section 49	Payment of tax, interest, penalty and other amounts	View
2876	section 50	Interest on delayed payment of tax	View
2877	section 51	Tax deduction at source	View
2878	section 52	Collection of tax at source	View
2879	section 53	Transfer of input tax credit	View
2880	section 54	Refund of tax	View
2881	section 55	Refund in certain cases	View
2882	section 56	Interest on delayed refunds	View
2883	section 57	Consumer Welfare Fund	View
2884	section 58	Utilisation of Fund	View
2885	section 59	Self-Assessmen	View
2886	section 60	Provisional Assessment	View
2887	section 61	Scrutiny of returns	View
2888	section 62	Assessment of non-filers of returns	View
2889	section 63	Assessment of unregistered persons	View
2890	section 64	Summary assessment in certain special cases	View
2891	section 65	Audit by tax authorities	View
2892	section 66	Special audit	View
2893	section 67	Power of inspection, search and seizure	View
2894	section 68	Inspection of goods in movement	View
2895	section 69	Power to arrest	View
2896	section 70	Power to summon persons to give evidence and produce documents	View
2897	section 71	Access to business premises	View
2898	section 72	Officers to assist proper officers	View
2899	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of fact	View
2900	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts	View
2901	section 75	General provisions relating to determination of tax	View
2902	section 76	Tax collected but not paid to Government	View
2903	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
2904	section 78	Initiation of recovery proceedings	View
2905	section 79	Recovery of tax	View
2906	section 80	Payment of tax and other amount in instalments	View
2907	section 81	Transfer of property to be void in certain cases	View
2908	section 82	Tax to be first charge on property	View
2909	section 83	Provisional attachment to protect revenue in certain cases	View
2910	section 84	Continuation and validation of certain recovery proceedings	View
2911	section 85	Liability in case of transfer of business	View
2912	section 86	Liability of agent and principal	View
2913	section 87	Liability in case of amalgamation or merger of companies	View
2914	section 88	Liability in case of company in liquidation	View
2915	section 89	Liability of directors of private company	View
2916	section 90	Liability of partners of firm to pay tax	View
2917	section 91	Liability of guardians, trustees etc	View
2918	section 92	Liability of Court of Wards etc	View
2919	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
2920	section 94	Liability in other cases	View
2921	section 95	Definitions	View
2922	section 96	Constitution of Authority for Advance Ruling	View
2923	section 97	Application for advance ruling	View
2924	section 98	Procedure on receipt of application	View
2925	section 99	Constitution of Appellate Authority for Advance Ruling	View
2926	section 100	Appeal to the Appellate Authority	View
2927	section 101	Orders of Appellate Authority	View
2928	section 102	Rectification of advance ruling	View
2929	section 103	Applicability of advance ruling	View
2930	section 104	Advance ruling to be void in certain circumstances	View
2931	section 105	Powers of Authority and Appellate Authority	View
2932	section 106	Procedure of Authority and Appellate Authority	View
2933	section 107	Appeals to Appellate Authority	View
2934	section 108	Powers of Revisional Authority	View
2935	section 109	Appellate Tribunal and Benches thereof	View
2936	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.	View
2937	section 111	Procedure before Appellate Tribunal	View
2938	section 112	Appeals to Appellate Tribunal	View
2939	section 113	Orders of Appellate Tribunal	View
2940	section 114	Financial and administrative powers of State President	View
2941	section 115	Interest on refund of amount paid for admission of appeal	View
2942	section 116	Appearance by authorised representative	View
2943	section 117	Appeal to High Court	View
2944	section 118	Appeal to Supreme Court	View
2945	section 119	Sums due to be paid notwithstanding appeal etc	View
2946	section 120	Appeal not to be filed in certain cases	View
2947	section 121	Non Appealable decisions and orders	View
2948	section 122	Penalty for certain offences	View
2949	section 123	Penalty for failure to furnish information return	View
2950	section 124	Fine for failure to furnish statistics	View
2951	section 125	General penalty	View
2952	section 126	General disciplines related to penalty	View
2953	section 127	Power to impose penalty in certain cases	View
2954	section 128	Power to waive penalty or fee or both	View
2955	section 129	Detention, seizure and release of goods and conveyances in transit	View
2956	section 130	Confiscation of goods or conveyances and levy of penalty	View
2957	section 131	Confiscation or penalty not to interfere with other punishments	View
2958	section 132	Punishment for certain offences	View
2959	section 134	Cognizance of offences	View
2960	section 133	Liability of officers and certain other persons	View
2961	section 135	Presumption of culpable mental state	View
2962	section 136	Relevancy of statements under certain circumstances	View
2963	section 137	Offences by Companies	View
2964	section 138	Compounding of offences	View
2965	section 139	Migration of existing taxpayers	View
2966	section 140	Transitional arrangements for input tax credit	View
2967	section 141	Transitional provisions relating to job work	View
2968	section 142	Miscellaneous transitional provisions	View
2969	section 143	Job work procedure	View
2970	section 144	Presumption as to documents in certain cases	View
2971	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
2972	section 146	Common Portal	View
2973	section 147	Deemed Exports	View
2974	section 148	Special Procedure for certain processes	View
2975	section 149	Goods and services tax compliance rating	View
2976	section 150	Obligation to furnish information return	View
2977	section 151	Power to collect statistics	View
2978	section 152	Bar on disclosure of information required under section 151	View
2979	section 153	Taking assistance from an expert	View
2980	section 154	Power to take samples	View
2981	section 155	Burden of Proof	View
2982	section 156	Persons deemed to be public servants	View
2983	section 157	Protection of action taken under this Act	View
2984	section 158	Disclosure of information by a public servant	View
2985	section 159	Publication of information respecting persons in certain cases	View
2986	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
2987	section 161	Rectification of errors apparent from record	View
2988	section 162	Bar on jurisdiction of civil courts	View
2989	section 163	Levy of fee	View
2990	section 164	Power of Government to make rules	View
2991	section 165	Power to make regulations	View
2992	section 166	Laying of rules, regulations and notifications	View
2993	section 167	Delegation of powers	View
2994	section 168	Power to issue instructions or directions	View
2995	section 169	Service of notice in certain circumstances	View
2996	section 170	Rounding off of tax etc	View
2997	section 171	Anti-profiteering Measure	View
2998	section 172	Removal of difficulties	View
2999	section 173	Amendment of certain Acts	View
3000	section 174	Repeal and saving	View
3001	SCHEDULE 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
3002	SCHEDULE 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
3003	SCHEDULE 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
3004	section 1	Short title, extent and commencement	View
3005	section 2	Definitions	View
3006	section 3	Officers under this Act	View
3007	section 4	Appointment of officers	View
3008	section 5	Powers of Officers	View
3009	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
3010	section 7	Scope of supply	View
3011	section 8	Tax liability on composite and mixed supplies	View
3012	section 9	Levy and collection	View
3013	section 10	Composition levy	View
3014	section 11	Power to grant exemption from tax	View
3015	section 12	Time of supply of goods	View
3016	section 13	Time of supply of services	View
3017	section 14	Change in rate of tax in respect of supply of goods or services	View
3018	section 15	Value of taxable supply	View
3019	section 16	Eligibility and conditions for taking input tax credit	View
3020	section 17	Apportionment of credit and blocked credits	View
3021	section 18	Availability of credit in special circumstances	View
3022	section 19	Taking input tax credit in respect of inputs and capital goods sent for job- work	View
3023	section 20	Manner of distribution of credit by Input Service Distributor	View
3024	section 21	Manner of recovery of credit distributed in excess	View
3025	section 22	Persons liable for registration	View
3026	section 23	Persons not liable for registration	View
3027	section 24	Compulsory registration in certain cases	View
3028	section 25	Procedure for registration	View
3029	section 26	Deemed registration	View
3030	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
3031	section 28	Amendment of registration	View
3032	section 29	Cancellation of registration	View
3033	section 30	Revocation of cancellation of registration	View
3034	section 31	Tax invoice	View
3035	section 32	Prohibition of unauthorised collection of tax	View
3036	section 33	Amount of tax to be indicated in tax invoice and other documents	View
3037	section 34	Credit and debit notes	View
3038	section 35	Accounts and other records	View
3039	section 36	Period of retention of accounts	View
3040	section 37	Furnishing details of outward supplies	View
3041	section 38	Furnishing details of inward supplies	View
3042	section 39	Furnishing of returns	View
3043	section 40	First Return	View
3044	section 41	Claim of input tax credit and provisional acceptance thereof	View
3045	section 42	Matching, reversal and reclaim of input tax credit	View
3046	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
3047	section 44	Annual return	View
3048	section 45	Final return	View
3049	section 46	Notice to return defaulters	View
3050	section 47	Levy of late fee	View
3051	section 48	Goods and services tax practitioners	View
3052	section 49	Payment of tax, interest, penalty and other amounts	View
3053	section 50	Interest on delayed payment of tax	View
3054	section 51	Tax deduction at source	View
3055	section 52	Collection of tax at source	View
3056	section 53	Transfer of input tax credit	View
3057	section 54	Refund of tax	View
3058	section 55	Refund in certain cases	View
3059	section 56	Interest on delayed refunds	View
3060	section 57	Consumer Welfare Fund	View
3061	section 58	Utilisation of Fund	View
3062	section 59	Self-assessment	View
3063	section 60	Provisional assessment	View
3064	section 61	Scrutiny of returns	View
3065	section 62	Assessment of non-filers of returns	View
3066	section 63	Assessment of unregistered persons	View
3067	section 64	Summary assessment in certain special cases	View
3068	section 65	Audit by tax authorities	View
3069	section 66	Special audit	View
3070	section 67	Power of inspection, search and seizure	View
3071	section 68	Inspection of goods in movement	View
3072	section 69	Power to arrest	View
3073	section 70	Power to summon persons to give evidence and produce documents	View
3074	section 71	Access to business premises	View
3075	section 72	Officers to assist proper officers	View
3076	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
3077	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
3078	section 75	General provisions relating to determination of tax	View
3079	section 76	Tax collected but not paid to Government.	View
3080	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
3081	section 78	Initiation of recovery proceedings	View
3082	section 79	Recovery of tax	View
3083	section 80	Payment of tax and other amount in instalments	View
3084	section 81	Transfer of property to be void in certain cases	View
3085	section 82	Tax to be first charge on property	View
3086	section 83	Provisional attachment to protect revenue in certain cases	View
3087	section 84	Continuation and validation of certain recovery proceedings	View
3088	section 85	Liability in case of transfer of business	View
3089	section 86	Liability of agent and principal	View
3090	section 87	Liability in case of amalgamation or merger of companies	View
3091	section 88	Liability in case of company in liquidation	View
3092	section 89	Liability of directors of private company	View
3093	section 90	Liability of partners of firm to pay tax	View
3094	section 91	Liability of guardians, trustees etc	View
3095	section 92	Liability of Court of Wards, etc	View
3096	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
3097	section 94	Liability in other cases	View
3098	section 95	Definitions	View
3099	section 96	Constitution of Authority for Advance Ruling	View
3100	section 97	Application for advance ruling	View
3101	section 98	Procedure on receipt of application	View
3102	section 99	Constitution of Appellate Authority for Advance Ruling	View
3103	section 100	Appeal to the Appellate Authority	View
3104	section 101	Orders of Appellate Authority	View
3105	section 102	Rectification of advance ruling	View
3106	section 103	Applicability of advance ruling	View
3107	section 104	Advance ruling to be void in certain circumstances	View
3108	section 105	Powers of Authority and Appellate Authority	View
3109	section 106	Procedure of Authority and Appellate Authority	View
3110	section 107	Appeals to Appellate Authority	View
3111	section 108	Powers of Revisional Authority	View
3112	section 109	Appellate Tribunal and Benches thereof	View
3113	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
3114	section 111	Procedure before Appellate Tribunal	View
3115	section 112	Appeals to Appellate Tribunal	View
3116	section 113	Orders of Appellate Tribunal	View
3117	section 114	Financial and administrative powers of State President	View
3118	section 115	Interest on refund of amount paid for admission of appeal	View
3119	section 116	Appearance by authorised representative	View
3120	section 117	Appeal to High Court	View
3121	section 118	Appeal to Supreme Court	View
3122	section 119	Sums due to be paid notwithstanding appeal etc	View
3123	section 120	Appeal not to be filed in certain cases	View
3124	section 121	Non appealable decisions and orders	View
3125	section 122	Penalty for certain offences	View
3126	section 123	Penalty for failure to furnish information return	View
3127	section 124	Fine for failure to furnish statistics	View
3128	section 125	General penalty	View
3129	section 126	General disciplines related to penalty	View
3130	section 127	Power to impose penalty in certain cases	View
3131	section 128	Power to waive penalty or fee or both	View
3132	section 129	Detention, seizure and release of goods and conveyances in transit	View
3133	section 130	Confiscation of goods or conveyances and levy of penalty	View
3134	section 131	Confiscation or penalty not to interfere with other punishments	View
3135	section 132	Punishment for certain offences	View
3136	section 133	Liability of officers and certain other persons	View
3137	section 134	Cognizance of offences	View
3138	section 135	Presumption of culpable mental state	View
3139	section 136	Relevancy of statements under certain circumstances	View
3140	section 137	Offences by Companies	View
3141	section 138	Compounding of offences	View
3142	section 139	Migration of existing taxpayers	View
3143	section 140	Transitional arrangements for input tax credit	View
3144	section 141	Transitional provisions relating to job-work	View
3145	section 142	Miscellaneous transitional provisions	View
3146	section 143	Job work procedure	View
3147	section 144	Presumption as to documents in certain cases	View
3148	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
3149	section 146	Common Portal	View
3150	section 147	Deemed Exports	View
3151	section 148	Special procedure for certain processes	View
3152	section 149	Goods and services tax compliance rating	View
3153	section 150	Obligation to furnish information return	View
3154	section 151	Power to collect statistics	View
3155	section 152	Bar on disclosure of information	View
3156	section 153	Taking assistance from an expert	View
3157	section 154	Power to take samples	View
3158	section 155	Burden of Proof	View
3159	section 156	Persons deemed to be public servants	View
3160	section 157	Protection of action taken under this Act	View
3161	section 158	Disclosure of information by a public servant	View
3162	section 159	Publication of information in respect of persons in certain cases	View
3163	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
3164	section 161	Rectification of errors apparent on the face of record	View
3165	section 162	Bar on jurisdiction of civil courts	View
3166	section 163	Levy of fee	View
3167	section 164	Power of Government to make rules	View
3168	section 165	Power to make regulations	View
3169	section 166	Laying of rules, regulations and notifications	View
3170	section 167	Delegation of powers	View
3171	section 168	Power to issue instructions or directions	View
3172	section 169	Service of notice in certain circumstances	View
3173	section 170	Rounding off of tax etc	View
3174	section 171	Anti-profiteering Measure	View
3175	section 172	Removal of difficulties	View
3176	section 173	Amendment of certain Acts	View
3177	section 174	Repeal and saving	View
3178	SCHEDULE 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
3179	SCHEDULE 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
3180	SCHEDULE 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
3181	section 1	Short title, extent and commencement	View
3182	section 2	Definitions	View
3183	section 3	Officers under the Act	View
3184	section 4	Appointment of officers	View
3185	section 5	Powers of officers	View
3186	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
3187	section 7	Scope of supply	View
3188	section 8	Tax liability on composite and mixed supplies	View
3189	section 9	Levy and collection	View
3190	section 10	Composition levy	View
3191	section 11	Power to grant exemption from tax	View
3192	section 12	Time of supply of goods	View
3193	section 13	Time of supply of services	View
3194	section 14	Change in rate of tax in respect of supply of goods or services	View
3195	section 15	Value of taxable supply	View
3196	section 16	Eligibility and conditions for taking input tax credit	View
3197	section 17	Apportionment of credit and blocked credits	View
3198	section 18	Availability of credit in special circumstances	View
3199	section 19	Taking input tax credit in respect of inputs and capital goods sent for job work	View
3200	section 20	Manner of distribution of credit by Input Service Distributor	View
3201	section 21	Manner of recovery of credit distributed in excess	View
3202	section 22	Persons liable for registration	View
3203	section 23	Persons not liable for registration	View
3204	section 24	Compulsory registration in certain cases	View
3205	section 25	Procedure for registration	View
3206	section 26	Deemed registration	View
3207	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
3208	section 28	Amendment of registration	View
3209	section 29	Cancellation of registration	View
3210	section 30	Revocation of cancellation of registration	View
3211	section 31	Tax invoice	View
3212	section 32	Prohibition of unauthorised collection of tax	View
3213	section 33	Amount of tax to be indicated in tax invoice and other documents	View
3214	section 34	Credit and debit notes	View
3215	section 35	Accounts and other records	View
3216	section 36	Period of retention of accounts	View
3217	section 37	Furnishing details of outward supplies	View
3218	section 38	Furnishing details of inward supplies	View
3219	section 39	Furnishing of returns	View
3220	section 40	First Return	View
3221	section 41	Claim of input tax credit and provisional acceptance thereof	View
3222	section 42	Matching, reversal and reclaim of input tax credit	View
3223	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
3224	section 44	Annual return	View
3225	section 45	Final return	View
3226	section 46	Notice to return defaulters	View
3227	section 47	Levy of late fee	View
3228	section 48	Goods and services tax practitioners	View
3229	section 49	Payment of tax, interest, penalty and other amounts	View
3230	section 50	Interest on delayed payment of tax	View
3231	section 51	Tax deduction at source	View
3232	section 52	Collection of tax at source	View
3233	section 53	Transfer of input tax credit	View
3234	section 54	Refund of tax	View
3235	section 55	Refund in certain cases	View
3236	section 56	Interest on delayed refunds	View
3237	section 57	Consumer Welfare Fund	View
3238	section 58	Utilisation of Fund	View
3239	section 59	Self-assessment	View
3240	section 60	Provisional assessment	View
3241	section 61	Scrutiny of returns	View
3242	section 62	Assessment of non-filers of returns	View
3243	section 63	Assessment of unregistered persons	View
3244	section 64	Summary assessment in certain special cases	View
3245	section 65	Audit by tax authorities	View
3246	section 66	Special audit	View
3247	section 67	Power of inspection, search and seizure	View
3248	section 68	Inspection of goods in movement	View
3249	section 69	Power to arrest	View
3250	section 70	Power to summon persons to give evidence and produce documents	View
3251	section 71	Access to business premises	View
3252	section 72	Officers to assist proper officers	View
3253	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
3254	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
3255	section 75	General provisions relating to determination of tax	View
3256	section 76	Tax collected but not paid to Government	View
3257	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
3258	section 78	Initiation of recovery proceedings	View
3259	section 79	Recovery of tax	View
3260	section 80	Payment of tax and other amount in instalments	View
3261	section 81	Transfer of property to be void in certain cases	View
3262	section 82	Tax to be first charge on property	View
3263	section 83	Provisional attachment to protect revenue in certain cases	View
3264	section 84	Continuation and validation of certain recovery proceedings	View
3265	section 85	Liability in case of transfer of business	View
3266	section 86	Liability of agent and principal	View
3267	section 87	Liability in case of amalgamation or merger of companies	View
3268	section 88	Liability in case of company in liquidation	View
3269	section 89	Liability of directors of private company	View
3270	section 90	Liability of partners of firm to pay tax	View
3271	section 91	Liability of guardians, trustees, etc	View
3272	section 92	Liability of Court of Wards, etc	View
3273	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
3274	section 94	Liability in other cases	View
3275	section 95	Definitions	View
3276	section 96	Constitution of Authority for Advance Ruling	View
3277	section 97	Application for advance ruling	View
3278	section 98	Procedure on receipt of application	View
3279	section 99	Constitution of Appellate Authority for Advance Rulling	View
3280	section 100	Appeal to the Appellate Authority	View
3281	section 101	Orders of Appellate Authority	View
3282	section 102	Rectification of advance ruling	View
3283	section 103	Applicability of advance ruling	View
3284	section 104	Advance Ruling to be void in certain circumstances	View
3285	section 105	Powers of Authority and Appellate Authority	View
3286	section 106	Procedure of Authority and Appellate Authority	View
3287	section 107	Appeals to Appellate Authority	View
3288	section 108	Powers of Revisional Authority	View
3289	section 109	Appellate Tribunal and Benches thereof	View
3290	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
3291	section 111	Procedure before Appellate Tribunal	View
3292	section 112	Appeals to Appellate Tribunal	View
3293	section 113	Orders of Appellate Tribunal	View
3294	section 114	Financial and administrative powers of State President	View
3295	section 115	Interest on refund of amount paid for admission of appeal	View
3296	section 116	Appearance by authorised representative	View
3297	section 117	Appeal to High Court	View
3298	section 118	Appeal to Supreme Court	View
3299	section 119	Sums due to be paid notwithstanding appeal etc	View
3300	section 120	Appeal not to be filed in certain cases	View
3301	section 121	Non-appealable decisions and orders	View
3302	section 122	Penalty for certain offences	View
3303	section 123	Penalty for failure to furnish information return	View
3304	section 124	Fine for failure to furnish statistics	View
3305	section 125	General penalty	View
3306	section 126	General disciplines related to penalty	View
3307	section 127	Power to impose penalty in certain cases	View
3308	section 128	Power to waive penalty or fee or both	View
3309	section 129	Detention, seizure and release of goods and conveyances in transit	View
3310	section 130	Confiscation of goods or conveyances and levy of penalty	View
3311	section 131	Confiscation or penalty not to interfere with other punishments	View
3312	section 132	Punishment for certain offence	View
3313	section 133	Liability of officers and certain other persons	View
3314	section 134	Cognizance of offences	View
3315	section 135	Presumption of culpable mental state	View
3316	section 136	Relevancy of statements under certain circumstances	View
3317	section 137	Offences by Companies	View
3318	section 138	Compounding of offences	View
3319	section 139	Migration of existing taxpayers	View
3320	section 140	Transitional arrangements for input tax credit	View
3321	section 141	Transitional provisions relating to job work	View
3322	section 142	Miscellaneous transitional provisions	View
3323	section 143	Job work procedure	View
3324	section 144	Presumption as to documents in certain cases	View
3325	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
3326	section 146	Common Portal	View
3327	section 147	Deemed Exports	View
3328	section 148	Special procedure for certain processes	View
3329	section 149	Goods and services tax compliance rating	View
3330	section 150	Obligation to furnish information return	View
3331	section 151	Power to collect statistics	View
3332	section 152	Bar on disclosure of information	View
3333	section 153	Taking assistance from an expert	View
3334	section 154	Power to take samples	View
3335	section 155	Burden of Proof	View
3336	section 156	Persons deemed to be public servant	View
3337	section 157	Protection of action taken under this Act	View
3338	section 158	Disclosure of information by a public servant	View
3339	section 159	Publication of information in respect of persons in certain cases	View
3340	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
3341	section 161	Rectification of errors apparent on the face of record	View
3342	section 162	Bar on jurisdiction of civil courts	View
3343	section 163	Levy of fee	View
3344	section 164	Power of Government to make rules	View
3345	section 165	Power to make regulations	View
3346	section 166	Publishing of rules, regulations and notifications	View
3347	section 167	Delegation of powers	View
3348	section 168	Power to issue instructions or directions	View
3349	section 169	Service of notice in certain circumstances	View
3350	section 170	Rounding off of tax etc	View
3351	section 171	Anti-profiteering measure	View
3352	section 172	Removal of difficulties	View
3353	section 173	Repeal	View
3354	section 174	Savings	View
3355	section 175	Repeal and savings	View
3356	schedule 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
3357	schedule 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
3358	schedule 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
3359	section 1	Short title, extent and commencement	View
3360	section 2	Definitions	View
3361	section 3	Officers under this Act	View
3362	section 4	Appointment of officers	View
3363	section 5	Powers of officers	View
3364	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
3365	section 7	Scope of supply	View
3366	section 8	Tax liability on composite and mixed supplies	View
3367	section 9	Levy and Collection	View
3368	section 10	Composition levy	View
3369	section 11	Power to grant exemption from tax	View
3370	section 12	Time of supply of goods	View
3371	section 13	Time of supply of services	View
3372	section 14	Change in rate of tax in respect of supply of goods or services	View
3373	section 15	Value of taxable supply	View
3374	section 16	Eligibility and conditions for taking input tax credit	View
3375	section 17	Apportionment of credit and blocked credits	View
3376	section 18	Availability of credit in special circumsta nces	View
3377	section 19	Taking input tax credit in respect of inputs sent for job work	View
3378	section 20	Manner of distribution of credit by Input Service Distributor	View
3379	section 21	Manner of recovery of credit distributed in excess	View
3380	section 22	Persons liable for registration	View
3381	section 23	Persons not liable for registration	View
3382	section 24	Compulsory registration in certain cases	View
3383	section 25	Procedure for Registration	View
3384	section 26	Deemed Registration	View
3385	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
3386	section 28	Amendment of registration	View
3387	section 29	Cancellation of registration	View
3388	section 30	Revocation of cancellation of registration	View
3389	section 31	Tax invoice	View
3390	section 32	Prohibition on unauthorised collection of tax	View
3391	section 33	Amount of tax to be indicated in tax invoice and other documents	View
3392	section 34	Credit and debit notes	View
3393	section 35	Accounts and other records	View
3394	section 36	Period of retention of accounts	View
3395	section 37	Furnishing details of outward supplies	View
3396	section 38	Furnishing details of inward supplies	View
3397	section 39	Furnishing of Returns	View
3398	section 40	First Return	View
3399	section 41	Claim of input tax credit and provisional acceptance thereof	View
3400	section 42	Matching, reversal and reclaim of input tax credit	View
3401	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
3402	section 44	Annual return	View
3403	section 45	Final return	View
3404	section 46	Notice to return defaulters	View
3405	section 47	Levy of late fee	View
3406	section 48	Goods and services tax practitioners	View
3407	section 49	Payment of tax, interest, penalty and other amounts	View
3408	section 50	Interest on delayed payment of tax	View
3409	section 51	Tax deduction at source	View
3410	section 52	Collection of tax at source	View
3411	section 53	Transfer of input tax credit	View
3412	section 54	Refund of tax	View
3413	section 55	Refund in certain cases	View
3414	section 56	Interest on delayed refunds	View
3415	section 57	Consumer Welfare Fund	View
3416	section 58	Utilisation of Fund	View
3417	section 59	Self-Assessment	View
3418	section 60	Provisional Assessment	View
3419	section 61	Scrutiny of returns	View
3420	section 62	Assessment of non-filers of returns	View
3421	section 63	Assessment of unregistered persons	View
3422	section 64	Summary assessment in certain special cases	View
3423	section 65	Audit by tax authorities	View
3424	section 66	Special audit	View
3425	section 67	Power of inspection, search and seizure	View
3426	section 68	Inspection of goods in movement	View
3427	section 69	Power to arrest	View
3428	section 70	Power to summon persons to give evidence and produce documents	View
3429	section 71	Access to business premises	View
3430	section 72	Officers to assist proper officers	View
3431	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
3432	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts	View
3433	section 75	General provisions relating to determination of tax	View
3434	section 76	Tax collected but not paid to Government	View
3435	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
3436	section 78	Initiation of recovery proceedings	View
3437	section 79	Recovery of tax	View
3438	section 80	Payment of tax and other amount in instalments	View
3439	section 81	Transfer of property to be void in certain cases	View
3440	section 82	Tax to be first charge on property	View
3441	section 83	Provisional attachment to protect revenue in certain cases	View
3442	section 84	Continuation and validation of certain recovery proceedings	View
3443	section 85	Liability in case of transfer of business	View
3444	section 86	Liability of agent and principal	View
3445	section 87	Liability in case of amalgamation or merger of companies	View
3446	section 88	Liability in case of company in liquidation.	View
3447	section 89	Liability of directors of private company	View
3448	section 90	Liability of partners of firm to pay tax	View
3449	section 91	Liability of guardians, trustees etc	View
3450	section 92	Liability of Court of Wards etc	View
3451	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
3452	section 94	Liability in other cases	View
3453	section 95	Definitions	View
3454	section 96	Constitution of Authority for Advance Ruling	View
3455	section 97	Application for advance ruling	View
3456	section 98	Procedure on receipt of application	View
3457	section 99	Constitution of Appellate Authority for Advance Ruling	View
3458	section 100	Appeal to the Appellate Authority	View
3459	section 101	Orders of Appellate Authority	View
3460	section 102	Rectification of advance ruling	View
3461	section 103	Applicability of advance ruling	View
3462	section 104	Advance ruling to be void in certain circumstances	View
3463	section 105	Powers of Authority and Appellate Authority	View
3464	section 106	Procedure of Authority and Appellate Authority	View
3465	section 107	Appeals to Appellate Authority	View
3466	section 108	Powers of Revisional Authority	View
3467	section 109	Appellate Tribunal and Benches thereof	View
3468	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
3469	section 111	Procedure before Appellate Tribunal	View
3470	section 112	Appeals to Appellate Tribunal	View
3471	section 113	Orders of Appellate Tribunal	View
3472	section 114	Financial and administrative powers of State President	View
3473	section 115	Interest on refund of amount paid for admission of appeal	View
3474	section 116	Appearance by authorised representative	View
3475	section 117	Appeal to High Court	View
3476	section 118	Appeal to Supreme Court	View
3477	section 119	Sums due to be paid notwithstan ding appeal etc	View
3478	section 120	Appeal not to be filed in certain cases	View
3479	section 121	Non Appealable decisions and orders	View
3480	section 122	Penalty for certain offences	View
3481	section 123	Penalty for failure to furnish information return	View
3482	section 124	Fine for failure to furnish statistics	View
3483	section 125	General penalty	View
3484	section 126	General disciplines related to penalty	View
3485	section 127	Power to impose penalty in certain cases	View
3486	section 128	Power to waive penalty or fee or both	View
3487	section 129	Detention, Seizure and release of goods and conveyances in transit	View
3488	section 130	Confiscation of goods or conveyances and levy of penalty	View
3489	section 131	Confiscation or penalty not to interfere with other punishments	View
3490	section 132	Punishment for certain offences	View
3491	section 133	Liability of officers and certain other persons	View
3492	section 134	Cognizance of offences	View
3493	section 135	Presumption of culpable mental state	View
3494	section 136	Relevancy of statements under certain circumstances	View
3495	section 137	Offences by Companies	View
3496	section 138	Compounding of offences	View
3497	section 139	Migration of existing taxpayers	View
3498	section 140	Transitional arrangements for input tax credit	View
3499	section 141	Transitional provisions relating to job work	View
3500	section 142	Miscellaneous transitional provisions	View
3501	section 143	Job work procedure	View
3502	section 144	Presumption as to documents in certain cases	View
3503	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
3504	section 146	Common Portal	View
3505	section 147	Deemed Exports	View
3506	section 148	Special Procedure for certain processes	View
3507	section 149	Goods and services tax compliance rating	View
3508	section 150	Obligation to furnish information return	View
3509	section 151	Power to collect statistics	View
3510	section 152	Bar on disclosure of information required under section 151	View
3511	section 153	Taking assistance from an expert	View
3512	section 154	Power to take samples	View
3513	section 155	Burden of Proof	View
3514	section 156	Persons deemed to be public servants	View
3515	section 157	Protection of action taken under this Act	View
3516	section 158	Disclosure of information by a public servant	View
3517	section 159	Publication of information respecting persons in certain cases	View
3518	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
3519	section 161	Rectification of errors apparent from record	View
3520	section 162	Bar on jurisdiction of civil courts	View
3521	section 163	Levy of fee	View
3522	section 164	Power of Government to make rules	View
3523	section 165	Power to make regulations	View
3524	section 166	Laying of rules, regulations and notifications	View
3525	section 167	Delegation of powers	View
3526	section 168	Power to issue instructions or directions	View
3527	section 169	Service of notice in certain circumstances	View
3528	section 170	Rounding off of tax etc	View
3529	section 171	Anti-profiteering Measure	View
3530	section 172	Removal of difficulties	View
3531	section 173	Amendment of certain Acts	View
3532	section 174	Repeal and saving	View
3533	SCHEDULE 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
3534	SCHEDULE 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
3535	SCHEDULE 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
3536	Section-1	Short title, extent and commencement	View
3537	Section-2	Definitions	View
3538	Section-3	Officers under this Act	View
3539	Section-4	Appointment of officers	View
3540	Section-5	Powers of officers	View
3541	Section-6	Authorisation of officers of central tax as proper officer in certain circumstances	View
3542	section 7	Scope of supply	View
3543	section 8	Tax liability on composite and mixed supplies	View
3544	section 9	Levy and collection	View
3545	section 10	Composition Levy	View
3546	section 11	Power to grant exemption from tax	View
3547	section 12	Time of supply of goods	View
3548	section 13	Time of supply of services	View
3549	section 14	Change in rate of tax in respect of supply of goods or services	View
3550	section 15	Value of taxable supply	View
3551	section 16	Eligibility and conditions for taking input tax credit	View
3552	section 17	Apportionment of credit and blocked credits	View
3553	section 18	Availability of credit in special circumstances	View
3554	section 19	Taking input tax credit in respect of inputs and capital goods sent for job work	View
3555	section 20	Manner of distribution of credit by Input Service Distributor	View
3556	section 21	Manner of recovery of credit distributed in excess	View
3557	section 22	Persons liable for registration	View
3558	section 23	Persons not liable for registration	View
3559	section 24	Compulsory registration in certain cases	View
3560	section 25	Procedure for registration	View
3561	section 26	Deemed registration	View
3562	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
3563	section 28	Amendment of registration	View
3564	section 29	Cancellation of registration	View
3565	section 30	Revocation of cancellation of registration	View
3566	section 31	Tax invoice	View
3567	section 32	Prohibition of unauthorised collection of tax	View
3568	section 33	Amount of tax to be indicated in tax invoice and other documents	View
3569	section 34	Credit and debit notes	View
3570	section 35	Accounts and other records	View
3571	section 36	Period of retention of accounts	View
3572	section 37	Furnishing details of outward supplies	View
3573	section 38	Furnishing details of inward supplies	View
3574	section 39	Furnishing of returns	View
3575	section 40	First Return	View
3576	section 41	Claim of input tax credit and provisional acceptance thereof	View
3577	section 42	Matching, reversal and reclaim of input tax credit	View
3578	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
3579	section 44	Annual return	View
3580	section 45	Final return	View
3581	section 46	Notice to return defaulters	View
3582	section 47	Levy of late fee	View
3583	section 48	Goods and services tax practitioners	View
3584	section 49	Payment of tax, interest, penalty and other amounts	View
3585	section 50	Interest on delayed payment of tax	View
3586	Section-51	Tax deduction at source	View
3587	Section-52	Collection of tax at source	View
3588	Section-53	Transfer of input tax credit	View
3589	Section-54	Refund of tax	View
3590	Section-55	Refund in certain cases	View
3591	Section-56	Interest on delayed refunds	View
3592	Section-57	Consumer Welfare Fund	View
3593	Section-58	Utilisation of Fund	View
3594	Section-59	Self-assessment	View
3595	Section-60	Provisional assessment	View
3596	Section-61	Scrutiny of returns	View
3597	Section-62	Assessment of non-filers of returns	View
3598	Section-63	Assessment of unregistered persons	View
3599	Section-64	Summary assessment in certain special cases	View
3600	Section-65	Audit by tax authorities	View
3601	Section-66	Special audit	View
3602	Section-71	Access to business premises	View
3603	Section-67	Power of inspection, search and seizure	View
3604	Section-68	Inspection of goods in movement	View
3605	Section-69	Power to arrest	View
3606	Section-70	Power to summon persons to give evidence and produce documents	View
3607	Section-72	Officers to assist proper officers	View
3608	Section-73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
3609	Section-74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.	View
3610	Section-75	General provisions relating to determination of tax	View
3611	Section-76	Tax collected but not paid to Government	View
3612	Section-77	Tax wrongfully collected and paid to Central Government or State Government	View
3613	Section-78	Initiation of recovery proceedings	View
3614	Section-79	Recovery of tax	View
3615	Section-80	Payment of tax and other amount in instalments	View
3616	Section-81	Transfer of property to be void in certain cases	View
3617	Section-82	Tax to be first charge on property	View
3618	Section-83	Provisional attachment to protect revenue in certain cases	View
3619	Section-84	Continuation and validation of certain recovery proceedings	View
3620	Section-85	Liability in case of transfer of business	View
3621	Section-86	Liability of agent and principal	View
3622	Section-87	Liability in case of amalgamation or merger of companies	View
3623	Section-88	Liability in case of company in liquidation	View
3624	Section-89	Liability of directors of private company	View
3625	Section-90	Liability of partners of firm to pay tax	View
3626	Section-91	Liability of guardians, trustees etc	View
3627	Section-92	Liability of Court of Wards, etc	View
3628	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
3629	section 94	Liability in other cases	View
3630	section 95	Definitions	View
3631	section 96	Constitution of Authority for Advance Ruling	View
3632	section 97	Application for advance ruling	View
3633	section 98	Procedure on receipt of application	View
3634	section 99	Constitution of Appellate Authority for Advance Ruling	View
3635	section 100	Appeal to the Appellate Authority	View
3636	section 101	Orders of Appellate Authority	View
3637	section 102	Rectification of advance ruling	View
3638	section 103	Applicability of advance ruling	View
3639	section 104	Advance ruling to be void in certain circumstances	View
3640	section 105	Powers of Authority and Appellate Authority	View
3641	section 106	Procedure of Authority and Appellate Authority	View
3642	section 107	Appeals to Appellate Authority	View
3643	section 108	Powers of Revisional Authority	View
3644	section 109	Appellate Tribunal and Benches thereof	View
3645	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
3646	section 111	Procedure before Appellate Tribunal	View
3647	section 112	Appeals to Appellate Tribunal	View
3648	section 113	Orders of Appellate Tribunal	View
3649	section 114	Financial and administrative powers of State President	View
3650	section 115	Interest on refund of amount paid for admission of appeal	View
3651	section 116	Appearance by authorised representative	View
3652	section 117	Appeal to High Court	View
3653	section 118	Appeal to Supreme Court	View
3654	section 119	Sums due to be paid notwithstanding appeal etc	View
3655	section 120	Appeal not to be filed in certain cases	View
3656	section 121	Non appealable decisions and orders	View
3657	section 122	Penalty for certain offences	View
3658	section 123	Penalty for failure to furnish information return	View
3659	section 124	Fine for failure to furnish statistics	View
3660	section 125	General penalty	View
3661	section 126	General disciplines related to penalty	View
3662	section 127	Power to impose penalty in certain cases	View
3663	section 128	Power to waive penalty or fee or both	View
3664	section 129	Detention, seizure and release of goods and conveyances in transit	View
3665	section 130	Confiscation of goods or conveyances and levy of penalty	View
3666	section 131	Confiscation or penalty not to interfere with other punishments	View
3667	section 132	Punishment for certain offences	View
3668	section 133	Liability of officers and certain other persons	View
3669	section 134	Cognizance of offences	View
3670	section 135	Presumption of culpable mental state	View
3671	section 136	Relevancy of statements under certain circumstances	View
3672	section 137	Offences by Companies	View
3673	section 138	Compounding of offences	View
3674	section 139	Migration of existing taxpayers	View
3675	section 140	Transitional arrangements for input tax credit	View
3676	section 141	Transitional provisions relating to job work	View
3677	section 142	Miscellaneous transitional provisions	View
3678	section 143	Job work procedure	View
3679	section 144	Presumption as to documents in certain cases	View
3680	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
3681	section 146	Common Portal	View
3682	section 147	Deemed Exports	View
3683	section 148	Special procedure for certain processes	View
3684	section 149	Goods and services tax compliance rating	View
3685	section 150	Obligation to furnish information return	View
3686	section 151	Power to collect statistics	View
3687	section 152	Bar on disclosure of information	View
3688	section 153	Taking assistance from an expert	View
3689	section 154	Power to take samples	View
3690	section 155	Burden of Proof	View
3691	section 156	Persons deemed to be public servants	View
3692	section 157	Protection of action taken under this Act	View
3693	section 158	Disclosure of information by a public servant	View
3694	section 159	Publication of information in respect of persons in certain cases	View
3695	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
3696	section 161	Rectification of errors apparent on the face of record	View
3697	section 162	Bar on jurisdiction of civil courts	View
3698	section 163	Levy of fee	View
3699	section 164	Power of Government to make rules	View
3700	section 165	Power to make regulations	View
3701	section 166	Laying of rules, regulations and notifications	View
3702	section 167	Delegation of powers	View
3703	section 168	Power to issue instructions or directions	View
3704	section 169	Service of notice in certain circumstances	View
3705	section 170	Rounding off of tax etc	View
3706	section 171	Anti-profiteering measure	View
3707	section 172	Removal of difficulties	View
3708	section 173	Amendment of certain Acts	View
3709	section 174	Repeal and savings	View
3710	schedule-1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
3711	schedule-2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
3712	schedule-3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
3713	section 1	Short title, extent and commencement	View
3714	section 2	Definitions	View
3715	section 3	Officers under this Act	View
3716	section 4	Appointment of officers	View
3717	section 5	Powers of officers	View
3718	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
3719	section 7	Scope of supply	View
3720	section 8	Tax liability on composite and mixed supplies	View
3721	section 9	Levy and collection	View
3722	section 10	Composition levy	View
3723	section 11	Power to grant exemption from tax	View
3724	section 12	Time of supply of goods	View
3725	section 13	Time of supply of services	View
3726	section 14	Change in rate of tax in respect of supply of goods or services	View
3727	section 15	Value of taxable supply	View
3728	section 16	Eligibility and conditions for taking input tax credit	View
3729	section 17	Apportionment of credit and blocked credits	View
3730	section 18	Availability of credit in special circumstances	View
3731	section 19	Taking input tax credit in respect of inputs and capital goods sent for job work	View
3732	section 20	Manner of distribution of credit by Input Service Distributor	View
3733	section 21	Manner of recovery of credit distributed in excess	View
3734	section 22	Persons liable for registration	View
3735	section 23	Persons not liable for registration	View
3736	section 24	Compulsory registration in certain cases	View
3737	section 25	Procedure for registration	View
3738	section 26	Deemed registration	View
3739	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
3740	section 28	Amendment of registration	View
3741	section 29	Cancellation of registration	View
3742	section 30	Revocation of cancellation of registration	View
3743	section 31	Tax invoice	View
3744	section 32	Prohibition of unauthorised collection of tax	View
3745	section 33	Amount of tax to be indicated in tax invoice and other documents	View
3746	section 34	Credit and debit notes	View
3747	section 35	Accounts and other records	View
3748	section 36	Period of retention of accounts	View
3749	section 37	Furnishing details of outward supplies	View
3750	section 38	Furnishing details of inward supplies	View
3751	section 39	Furnishing of returns	View
3752	section 40	First Return	View
3753	section 41	Claim of input tax credit and provisional acceptance thereof	View
3754	section 42	Matching, reversal and reclaim of input tax credit	View
3755	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
3756	section 44	Annual return	View
3757	section 45	Final return	View
3758	section 46	Notice to return defaulter	View
3759	section 47	Levy of late fee	View
3760	section 48	Goods and Services Tax practitioners	View
3761	section 49	Payment of tax, interest, penalty and other amounts	View
3762	section 50	Interest on delayed payment of tax	View
3763	section 51	Tax deduction at source	View
3764	section 52	Collection of tax at source	View
3765	section 53	Transfer of input tax credit	View
3766	section 54	Refund of tax	View
3767	section 55	Refund in certain cases	View
3768	section 56	Interest on delayed refunds	View
3769	section 57	Consumer Welfare Fund	View
3770	section 58	Utilisation of Fund	View
3771	section 59	Self-assessment	View
3772	section 60	Provisional assessment	View
3773	section 61	Scrutiny of returns	View
3774	section 62	Assessment of non-filers of returns	View
3775	section 63	Assessment of unregistered persons	View
3776	section 64	Summary assessment in certain special cases	View
3777	section 65	Audit by tax authorities	View
3778	section 66	Special audit	View
3779	section 67	Power of inspection, search and seizure	View
3780	section 68	Inspection of goods in movement	View
3781	section 69	Power to arrest	View
3782	section 70	Power to summon persons to give evidence and produce documents	View
3783	section 71	Access to business premises	View
3784	section 72	Officers to assist proper officer	View
3785	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
3786	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
3787	section 75	General provisions relating to determination of tax	View
3788	section 76	Tax collected but not paid to Government	View
3789	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
3790	section 78	Initiation of recovery proceedings	View
3791	section 79	Recovery of tax	View
3792	section 80	Payment of tax and other amount in instalments	View
3793	section 81	Transfer of property to be void in certain cases	View
3794	section 82	Tax to be first charge on property	View
3795	section 83	Provisional attachment to protect revenue in certain cases	View
3796	section 84	Continuation and validation of certain recovery proceedings	View
3797	section 85	Liability in case of transfer of business	View
3798	section 86	Liability of agent and principal	View
3799	section 87	Liability in case of amalgamation or merger of companies	View
3800	section 88	Liability in case of company in liquidation	View
3801	section 89	Liability of directors of private company	View
3802	section 90	Liability of partners of firm to pay tax	View
3803	section 91	Liability of guardians, trustees etc	View
3804	section 92	Liability of Court of Wards, etc	View
3805	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
3806	section 94	Liability in other cases	View
3807	section 95	Definitions	View
3808	section 96	Constitution of Authority for Advance Ruling	View
3809	section 97	Application for Advance Ruling	View
3810	section 98	Procedure on receipt of application	View
3811	section 99	Constitution of Appellate Authority for Advance Ruling	View
3812	section 100	Appeal to the Appellate Authority	View
3813	section 101	Orders of Appellate Authority	View
3814	section 102	Rectification of Advance Ruling	View
3815	section 103	Applicability of Advance Ruling	View
3816	section 104	Advance Ruling to be void in certain circumstances	View
3817	section 105	Powers of Authority and Appellate Authority	View
3818	section 106	Procedure of Authority and Appellate Authority	View
3819	section 107	Appeals to Appellate Authority	View
3820	section 108	Powers of Revisional Authority	View
3821	section 109	Appellate Tribunal and Benches thereof	View
3822	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
3823	section 111	Procedure before Appellate Tribunal	View
3824	section 112	Appeals to Appellate Tribunal	View
3825	section 113	Orders of Appellate Tribunal	View
3826	section 114	Financial and administrative powers of State President	View
3827	section 115	Interest on refund of amount paid for admission of appeal	View
3828	section 116	Appearance by authorised representative	View
3829	section 117	Appeal to High Court	View
3830	section 118	Appeal to Supreme Court	View
3831	section 119	Sums due to be paid notwithstanding appeal etc	View
3832	section 120	Appeal not to be filed in certain cases	View
3833	section 121	Non-appealable decisions and orders	View
3834	section 122	Penalty for certain offences	View
3835	section 123	Penalty for failure to furnish information return	View
3836	section 124	Fine for failure to furnish statistics	View
3837	section 125	General penalty	View
3838	section 126	General disciplines related to penalty	View
3839	section 127	Power to impose penalty in certain cases	View
3840	section 128	Power to waive penalty or fee or both	View
3841	section 129	Detention, seizure and release of goods and conveyances in transit	View
3842	section 130	Confiscation of goods or conveyances and levy of penalty	View
3843	section 131	Confiscation or penalty not to interfere with other punishment	View
3844	section 132	Punishment for certain offences	View
3845	section 133	Liability of officers and certain other persons	View
3846	section 134	Cognizance of offence	View
3847	section 135	Presumption of culpable mental state	View
3848	section 136	Relevancy of statements under certain circumstances	View
3849	section 137	Offences by Companies	View
3850	section 138	Compounding of offences	View
3851	section 139	Migration of existing taxpayers	View
3852	section 140	Transitional arrangements for input tax credit	View
3853	section 141	Transitional provisions relating to job work	View
3854	section 142	Miscellaneous transitional provisions	View
3855	section 143	Job work procedure	View
3856	section 144	Presumption as to documents in certain cases	View
3857	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
3858	section 146	Common Portal	View
3859	section 147	Deemed Exports	View
3860	section 148	Special procedure for certain processes	View
3861	section 149	Goods and Services Tax compliance rating	View
3862	section 150	Obligation to furnish information return	View
3863	section 151	Power to collect statistics	View
3864	section 152	Bar on disclosure of information	View
3865	section 153	Taking assistance from an expert	View
3866	section 154	Power to take samples	View
3867	section 155	Burden of Proof	View
3868	section 156	Persons deemed to be public servants	View
3869	section 157	Protection of action taken under this Act	View
3870	section 158	Disclosure of information by a public servant	View
3871	section 159	Publication of information in respect of persons in certain cases	View
3872	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
3873	section 161	Rectification of errors apparent on the face of record	View
3874	section 162	Bar on jurisdiction of civil courts	View
3875	section 163	Levy of fee	View
3876	section 164	Power of Government to make rules	View
3877	section 165	Power to make regulations	View
3878	section 166	Laying of rules, regulations and notifications	View
3879	section 167	Delegation of powers	View
3880	section 168	Power to issue instructions or directions	View
3881	section 169	Service of notice in certain circumstances	View
3882	section 170	Rounding off of tax etc	View
3883	section 171	Anti-profiteering measure	View
3884	section 172	Removal of difficulties	View
3885	section 173	Amendment of certain Acts	View
3886	section 174	Repeal and savings	View
3887	SCHEDULE 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
3888	SCHEDULE 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
3889	SCHEDULE 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
3890	section 1	Short title, extent and commencement	View
3891	section 2	Definitions	View
3892	section 3	Officers under this Act	View
3893	section 4	Appointment of officers	View
3894	section 5	Powers of officers	View
3895	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
3896	section 7	Scope of supply	View
3897	section 8	Tax liability on composite and mixed supplies	View
3898	section 9	Levy and collection	View
3899	section 10	Composition levy	View
3900	section 11	Power to grant exemption from tax	View
3901	section 12	Time of supply of goods	View
3902	section 13	Time of supply of services	View
3903	section 14	Change in rate of tax in respect of supply of goods or services	View
3904	section 15	Value of taxable supply	View
3905	section 16	Eligibility and conditions for taking input tax credit	View
3906	section 17	Apportionment of credit and blocked credits	View
3907	section 18	Availability of credit in special circumstances	View
3908	section 19	Taking input tax credit in respect of inputs and capital goods sent for jobwork	View
3909	section 20	Manner of distribution of credit by Input Service Distributor	View
3910	section 21	Manner of recovery of credit distributed in excess	View
3911	section 22	Persons liable for registration	View
3912	section 23	Persons not liable for registration	View
3913	section 24	Compulsory registration in certain cases	View
3914	section 25	Procedure for registration	View
3915	section 26	Deemed registration	View
3916	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
3917	section 28	Amendment of registration	View
3918	section 29	Cancellation of registration	View
3919	section 30	Revocation of cancellation of registration	View
3920	section 31	Tax invoice	View
3921	section 32	Prohibition of unauthorised collection of tax	View
3922	section 33	Amount of tax to be indicated in tax invoice and other documents	View
3923	section 34	Credit and debit notes	View
3924	section 35	Accounts and other records	View
3925	section 36	Period of retention of accounts	View
3926	section 37	Furnishing details of outward supplies	View
3927	section 38	Furnishing details of inward supplies	View
3928	section 39	Furnishing of returns	View
3929	section 40	First Return	View
3930	section 41	Claim of input tax credit and provisional acceptance thereof	View
3931	section 42	Matching, reversal and reclaim of input tax credit	View
3932	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
3933	section 44	Annual return	View
3934	section 45	Final return	View
3935	section 46	Notice to return defaulters	View
3936	section 47	Levy of late fee	View
3937	section 48	Goods and services tax practitioners	View
3938	section 49	Payment of tax, interest, penalty and other amounts	View
3939	section 50	Interest on delayed payment of tax	View
3940	section 51	Tax deduction at source	View
3941	section 52	Collection of tax at source	View
3942	section 53	Transfer of input tax credit	View
3943	section 54	Refund of tax	View
3944	section 55	Refund in certain cases	View
3945	section 56	Interest on delayed refunds	View
3946	section 57	Consumer Welfare Fund	View
3947	section 58	Utilisation of Fund	View
3948	section 59	Self-assessment	View
3949	section 60	Provisional assessment.	View
3950	section 61	Scrutiny of returns	View
3951	section 62	Assessment of non-filers of returns	View
3952	section 63	Assessment of unregistered persons	View
3953	section 64	Summary assessment in certain special cases	View
3954	section 65	Audit by tax authorities	View
3955	section 66	Special audit	View
3956	section 67	Power of inspection, search and seizure	View
3957	section 68	Inspection of goods in movement	View
3958	section 69	Power to arrest	View
3959	section 70	Power to summon persons to give evidence and produce documents	View
3960	section 71	Access to business premises	View
3961	section 72	Officers to assist proper officers	View
3962	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
3963	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
3964	section 75	General provisions relating to determination of tax	View
3965	section 76	Tax collected but not paid to Government	View
3966	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
3967	section 78	Initiation of recovery proceedings	View
3968	section 79	Recovery of tax	View
3969	section 80	Payment of tax and other amount in instalments	View
3970	section 81	Transfer of property to be void in certain cases	View
3971	section 82	Tax to be first charge on property	View
3972	section 83	Provisional attachment to protect revenue in certain cases	View
3973	section 84	Continuation and validation of certain recovery proceedings	View
3974	section 85	Liability in case of transfer of business	View
3975	section 86	Liability of agent and principal	View
3976	section 87	Liability in case of amalgamation or merger of companies	View
3977	section 88	Liability in case of company in liquidation	View
3978	section 89	Liability of directors of private company	View
3979	section 90	Liability of partners of firm to pay tax	View
3980	section 91	Liability of guardians, trustees etc	View
3981	section 92	Liability of Court of Wards, etc	View
3982	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
3983	section 94	Liability in other cases	View
3984	section 95	Definitions	View
3985	section 96	Constitution of Authority for Advance Ruling	View
3986	section 97	Application for advance ruling	View
3987	section 98	Procedure on receipt of application	View
3988	section 99	Constitution of Appellate Authority for Advance Ruling	View
3989	section 100	Appeal to the Appellate Authority	View
3990	section 101	Orders of Appellate Authority	View
3991	section 102	Rectification of advance ruling	View
3992	section 103	Applicability of advance ruling	View
3993	section 104	Advance ruling to be void in certain circumstances	View
3994	section 105	Powers of Authority and Appellate Authority	View
3995	section 106	Procedure of Authority and Appellate Authorit	View
3996	section 107	Appeals to Appellate Authority	View
3997	section 108	Powers of Revisional Authority	View
3998	section 109	Appellate Tribunal and Benches thereof	View
3999	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
4000	section 111	Procedure before Appellate Tribunal	View
4001	section 112	Appeals to Appellate Tribunal	View
4002	section 113	Orders of Appellate Tribunal.	View
4003	section 114	Financial and administrative powers of State President	View
4004	section 115	Interest on refund of amount paid for admission of appeal	View
4005	section 116	Appearance by authorised representative	View
4006	section 117	Appeal to High Court	View
4007	section 118	Appeal to Supreme Court	View
4008	section 119	Sums due to be paid notwithstanding appeal etc	View
4009	section 120	Appeal not to be filed in certain cases	View
4010	section 121	Non appealable decisions and orders	View
4011	section 122	Penalty for certain offences	View
4012	section 123	Penalty for failure to furnish information return	View
4013	section 124	Fine for failure to furnish statistics	View
4014	section 125	General penalty	View
4015	section 126	General disciplines related to penalty	View
4016	section 127	Power to impose penalty in certain cases	View
4017	section 128	Power to waive penalty or fee or both	View
4018	section 129	Detention, seizure and release of goods and conveyances in transit	View
4019	section 130	Confiscation of goods or conveyances and levy of penalty	View
4020	section 131	Confiscation or penalty not to interfere with other punishments	View
4021	section 132	Punishment for certain offences	View
4022	section 133	Liability of officers and certain other persons	View
4023	section 134	Cognizance of offences	View
4024	section 135	Presumption of culpable mental state	View
4025	section 136	Relevancy of statements under certain circumstances	View
4026	section 137	Offences by Companies	View
4027	section 138	Compounding of offences	View
4028	section 139	Migration of existing taxpayers	View
4029	section 140	Transitional arrangements for input tax credit	View
4030	section 141	Transitional provisions relating to jobwork	View
4031	section 142	Miscellaneous transitional provisions	View
4032	section 143	Jobwork procedure	View
4033	section 144	Presumption as to documents in certain cases	View
4034	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
4035	section 146	Common Portal	View
4036	section 147	Deemed Exports	View
4037	section 148	Special procedure for certain processes	View
4038	section 149	Goods and services tax compliance rating	View
4039	section 150	Obligation to furnish information return	View
4040	section 151	Power to collect statistics	View
4041	section 152	Bar on disclosure of information	View
4042	section 153	Taking assistance from an expert	View
4043	section 154	Power to take samples	View
4044	section 155	Burden of Proof	View
4045	section 156	Persons deemed to be public servants	View
4046	section 157	Protection of action taken under this Act	View
4047	section 158	Disclosure of information by a public servant	View
4048	section 159	Publication of information in respect of persons in certain cases	View
4049	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
4050	section 161	Rectification of errors apparent on the face of record	View
4051	section 162	Bar on jurisdiction of civil courts	View
4052	section 163	Levy of fee	View
4053	section 164	Power of Government to make rules	View
4054	section 165	Power to make regulations	View
4055	section 166	Laying of rules, regulations and notifications	View
4056	section 167	Delegation of powers	View
4057	section 168	Power to issue instructions or directions	View
4058	section 169	Service of notice in certain circumstances	View
4059	section 170	Rounding off of tax etc	View
4060	section 171	Anti-profiteering Measure	View
4061	section 172	Removal of difficulties	View
4062	section 173	Amendment of certain Acts	View
4063	section 174	Repeal and saving	View
4064	schedule 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
4065	schedule 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
4066	schedule 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
4067	section 1	Short title, extent and commencement	View
4068	section 2	Definitions	View
4069	section 3	Officers under this Act	View
4070	section 4	Appointment of officers	View
4071	section 5	Powers of officers	View
4072	section 6	Authorisation of officers of Central tax as proper officer in certain circumstances	View
4073	section 7	Scope of supply	View
4074	section 8	Tax liability on composite and mixed supplies	View
4075	section 9	Levy and collection	View
4076	section 10	Composition levy	View
4077	section 11	Power to grant exemption from tax	View
4078	section 12	Time of supply of goods	View
4079	section 13	Time of supply of services	View
4080	section 14	Change in rate of tax in respect of supply of goods or services	View
4081	section 15	Value of taxable supply	View
4082	section 16	Eligibility and conditions for taking input tax credit	View
4083	section 17	Apportionment of credit and blocked credits	View
4084	section 18	Availability of credit in special circumstances	View
4085	section 19	Taking input tax credit in respect of inputs and capital goods sent for job work	View
4086	section 20	Manner of distribution of credit by Input Service Distributor	View
4087	section 21	Manner of recovery of credit distributed in excess	View
4088	section 22	Persons liable for registration	View
4089	section 23	Persons not liable for registration	View
4090	section 24	Compulsory registration in certain cases	View
4091	section 25	Procedure for registration	View
4092	section 26	Deemed registration	View
4093	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
4094	section 28	Amendment of registration	View
4095	section 29	Cancellation of registration	View
4096	section 30	Revocation of cancellation of registration	View
4097	section 31	Tax invoice	View
4098	section 32	Prohibition of unauthorised collection of tax	View
4099	section 33	Amount of tax to be indicated in tax invoice and other documents	View
4100	section 34	Credit and debit notes	View
4101	section 35	Accounts and other records	View
4102	section 36	Period of retention of accounts	View
4103	section 37	Furnishing details of outward supplies	View
4104	section 38	Furnishing details of inward supplies	View
4105	section 39	Furnishing of returns	View
4106	section 40	First Return	View
4107	section 41	Claim of input tax credit and provisional acceptance thereof	View
4108	section 42	Matching, reversal and reclaim of input tax credit	View
4109	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
4110	section 44	Annual return	View
4111	section 45	Final return	View
4112	section 46	Notice to return defaulters	View
4113	section 47	Levy of late fee	View
4114	section 48	Goods and services tax practitioners	View
4115	section 49	Payment of tax, interest, penalty and other amounts	View
4116	section 50	Interest on delayed payment of tax	View
4117	section 51	Tax deduction at source	View
4118	section 52	Collection of tax at source	View
4119	section 53	Transfer of input tax credit	View
4120	section 54	Refund of tax	View
4121	section 55	Refund in certain cases	View
4122	section 56	Interest on delayed refunds	View
4123	section 57	Consumer Welfare Fund	View
4124	section 58	Utilisation of Fund	View
4125	section 59	Self-assessment	View
4126	section 60	Provisional assessment	View
4127	section 61	Scrutiny of returns	View
4128	section 62	Assessment of non-filers of returns	View
4129	section 63	Assessment of unregistered persons	View
4130	section 64	Summary assessment in certain special cases	View
4131	section 65	Audit by tax authorities	View
4132	section 66	Special audit	View
4133	section 67	Power of inspection, search and seizure	View
4134	section 68	Inspection of goods in movement	View
4135	section 69	Power to arrest	View
4136	section 70	Power to summon persons to give evidence and produce documents	View
4137	section 71	Access to business premises	View
4138	section 72	Officers to assist proper officers	View
4139	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
4140	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
4141	section 75	General provisions relating to determination of tax	View
4142	section 76	Tax collected but not paid to Government	View
4143	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
4144	section 78	Initiation of recovery proceedings	View
4145	section 79	Recovery of tax	View
4146	section 80	Payment of tax and other amount in instalments	View
4147	section 81	Transfer of property to be void in certain cases	View
4148	section 82	Tax to be first charge on property	View
4149	section 83	Provisional attachment to protect revenue in certain cases	View
4150	section 84	Continuation and validation of certain recovery proceedings	View
4151	section 85	Liability in case of transfer of business	View
4152	section 86	Liability of agent and principal	View
4153	section 87	Liability in case of amalgamation or merger of companies	View
4154	section 88	Liability in case of company in liquidation	View
4155	section 89	Liability of directors of private company	View
4156	section 90	Liability of partners of firm to pay tax	View
4157	section 91	Liability of guardians, trustees, etc	View
4158	section 92	Liability of Court of Wards, etc	View
4159	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
4160	section 94	Liability in other cases	View
4161	section 95	Definitions	View
4162	section 96	Constitution of Authority for Advance Ruling	View
4163	section 97	Application for advance ruling	View
4164	section 98	Procedure on receipt of application	View
4165	section 99	Constitution of Appellate Authority for Advance Ruling	View
4166	section 100	Appeal to the Appellate Authority	View
4167	section 101	Orders of Appellate Authority	View
4168	section 102	Rectification of advance ruling	View
4169	section 103	Applicability of advance ruling	View
4170	section 104	Advance ruling to be void in certain circumstances	View
4171	section 105	Powers of Authority and Appellate Authority	View
4172	section 106	Procedure of Authority and Appellate Authority	View
4173	section 107	Appeals to Appellate Authority	View
4174	section 108	Powers of Revisional Authority	View
4175	section 109	Appellate Tribunal and Benches thereof	View
4176	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
4177	section 111	Procedure before Appellate Tribunal	View
4178	section 112	Appeals to Appellate Tribunal	View
4179	section 113	Orders of Appellate Tribunal	View
4180	section 114	Financial and administrative powers of State President	View
4181	section 115	Interest on refund of amount paid for admission of appeal	View
4182	section 116	Appearance by authorised representative	View
4183	section 117	Appeal to High Court	View
4184	section 118	Appeal to Supreme Court	View
4185	section 119	Sums due to be paid notwithstanding appeal, etc	View
4186	section 120	Appeal not to be filed in certain cases	View
4187	section 121	Non appealable decisions and orders	View
4188	section 122	Penalty for certain offences	View
4189	section 123	Penalty for failure to furnish information return	View
4190	section 124	Fine for failure to furnish statistics	View
4191	section 125	General penalty	View
4192	section 126	General disciplines related to penalty	View
4193	section 127	Power to impose penalty in certain cases	View
4194	section 128	Power to waive penalty or fee or both	View
4195	section 129	Detention, seizure and release of goods and conveyances in transit	View
4196	section 130	Confiscation of goods or conveyances and levy of penalt	View
4197	section 131	Confiscation or penalty not to interfere with other punishments	View
4198	section 132	Punishment for certain offences	View
4199	section 133	Liability of officers and certain other persons	View
4200	section 134	Cognizance of offences	View
4201	section 135	Presumption of culpable mental state	View
4202	section 136	Relevancy of statements under certain circumstances	View
4203	section 137	Offences by Companies	View
4204	section 138	Compounding of offences	View
4205	section 139	Migration of existing taxpayers	View
4206	section 140	Transitional arrangements for input tax credit	View
4207	section 141	Transitional provisions relating to job work	View
4208	section 142	Miscellaneous transitional provisions	View
4209	section 143	Job work procedure	View
4210	section 144	Presumption as to documents in certain cases	View
4211	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
4212	section 146	Common Portal	View
4213	section 147	Deemed Exports	View
4214	section 148	Special procedure for certain processes	View
4215	section 149	Goods and services tax compliance rating	View
4216	section 150	Obligation to furnish information return	View
4217	section 151	Power to collect statistics	View
4218	section 152	Bar on disclosure of information	View
4219	section 153	Taking assistance from an expert	View
4220	section 154	Power to take samples	View
4221	section 155	Burden of Proof	View
4222	section 156	Persons deemed to be public servants	View
4223	section 157	Protection of action taken under this Act	View
4224	section 158	Disclosure of information by a public servant	View
4225	section 159	Publication of information in respect of persons in certain cases	View
4226	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
4227	section 161	Rectification of errors apparent on the face of record	View
4228	section 162	Bar on jurisdiction of civil courts	View
4229	section 163	Levy of fee	View
4230	section 164	Power of Government to make rules	View
4231	section 165	Power to make regulations	View
4232	section 166	Laying of rules, regulations and notifications	View
4233	section 167	Delegation of powers	View
4234	section 168	Power to issue instructions or directions	View
4235	section 169	Service of notice in certain circumstances	View
4236	section 170	Rounding off of tax, etc	View
4237	section 171	Anti-profiteering measure	View
4238	section 172	Removal of difficulties	View
4239	section 173	Amendment of certain Acts	View
4240	section 174	Repeal and saving	View
4241	SCHEDULE 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
4242	SCHEDULE 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
4243	SCHEDULE 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
4244	section 1	Short title, extent and commencement	View
4245	section 2	Definitions	View
4246	section 3	Officers under this Act	View
4247	section 4	Appointment of officers	View
4248	section 5	Powers of officers	View
4249	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
4250	section 7	Scope of supply	View
4251	section 8	Tax liability on composite and mixed supplies	View
4252	section 9	Levy and collection	View
4253	section 10	Composition levy	View
4254	section 11	Power to grant exemption from tax	View
4255	section 12	Time of supply of goods	View
4256	section 13	Time of supply of services	View
4257	section 14	Change in rate of tax in respect of supply of goods or services	View
4258	section 15	Value of taxable supply	View
4259	section 16	Eligibility and conditions for taking input tax credit	View
4260	section 17	Apportionment of credit and blocked credits	View
4261	section 18	Availability of credit in special circumstances	View
4262	section 19	Taking input tax credit in respect of inputs and capital goods sent for job work	View
4263	section 20	Manner of distribution of credit by Input Service Distributor	View
4264	section 21	Manner of recovery of credit distributed in excess	View
4265	section 22	Persons liable for registration	View
4266	section 23	Persons not liable for registration	View
4267	section 24	Compulsory registration in certain cases	View
4268	section 25	Procedure for registration	View
4269	section 26	Deemed registration	View
4270	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
4271	section 28	Amendment of registration	View
4272	section 29	Cancellation of registration	View
4273	section 30	Revocation of cancellation of registration	View
4274	section 31	Tax invoice	View
4275	section 32	Prohibition of unauthorised collection of tax	View
4276	section 33	Amount of tax to be indicated in tax invoice and other documents	View
4277	section 34	Credit and debit notes	View
4278	section 35	Accounts and other records	View
4279	section 36	Period of retention of accounts	View
4280	section 37	Furnishing details of outward supplies	View
4281	section 38	Furnishing details of inward supplies	View
4282	section 39	Furnishing of returns	View
4283	section 40	First Return	View
4284	section 41	Claim of input tax credit and provisional acceptance thereof	View
4285	section 42	Matching, reversal and reclaim of input tax credit	View
4286	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
4287	section 44	Annual return	View
4288	section 45	Final return	View
4289	section 46	Notice to return defaulters	View
4290	section 47	Levy of late fee	View
4291	section 48	Goods and services tax practitioners	View
4292	section 49	Payment of tax, interest, penalty and other amounts	View
4293	section 50	Interest on delayed payment of tax	View
4294	section 51	Tax deduction at source	View
4295	section 52	Collection of tax at source	View
4296	section 53	Transfer of input tax credit	View
4297	section 54	Refund of tax	View
4298	section 55	Refund in certain cases	View
4299	section 56	Interest on delayed refunds	View
4300	section 57	Consumer Welfare Fund	View
4301	section 58	Utilisation of Fund	View
4302	section 59	Self-assessment	View
4303	section 60	Provisional assessment	View
4304	section 61	Scrutiny of returns	View
4305	section 62	Assessment of non-filers of returns	View
4306	section 63	Assessment of unregistered persons	View
4307	section 64	Summary assessment in certain special cases	View
4308	section 65	Audit by tax authorities	View
4309	section 66	Special audit	View
4310	section 67	Power of inspection, search and seizure	View
4311	section 68	Inspection of goods in movement	View
4312	section 69	Power to arrest	View
4313	section 70	Power to summon persons to give evidence and produce documents	View
4314	section 71	Access to business premises	View
4315	section 72	Officers to assist proper officers	View
4316	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
4317	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
4318	section 75	General provisions relating to determination of tax	View
4319	section 76	Tax collected but not paid to Government	View
4320	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
4321	section 78	Initiation of recovery proceedings	View
4322	section 79	Recovery of tax	View
4323	section 80	Payment of tax and other amount in instalments	View
4324	section 81	Transfer of property to be void in certain cases	View
4325	section 82	Tax to be first charge on property	View
4326	section 83	Provisional attachment to protect revenue in certain cases	View
4327	section 84	Continuation and validation of certain recovery proceedings	View
4328	section 85	Liability in case of transfer of business	View
4329	section 86	Liability of agent and principal	View
4330	section 87	Liability in case of amalgamation or merger of companies	View
4331	section 88	Liability in case of company in liquidation	View
4332	section 89	Liability of directors of private company	View
4333	section 90	Liability of partners of firm to pay tax	View
4334	section 91	Liability of guardians, trustees, etc	View
4335	section 92	Liability of Court of Wards, etc	View
4336	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
4337	section 94	Liability in other cases	View
4338	section 95	Definitions	View
4339	section 96	Constitution of Authority for Advance Ruling	View
4340	section 97	Application for advance ruling	View
4341	section 98	Procedure on receipt of application	View
4342	section 99	Constitution of Appellate Authority for Advance Ruling	View
4343	section 100	Appeal to the Appellate Authority	View
4344	section 101	Orders of Appellate Authority	View
4345	section 102	Rectification of advance ruling	View
4346	section 103	Applicability of advance ruling	View
4347	section 104	Advance ruling to be void in certain circumstances	View
4348	section 105	Powers of Authority and Appellate Authority	View
4349	section 106	Procedure of Authority and Appellate Authority	View
4350	section 107	Appeals to Appellate Authority	View
4351	section 108	Powers of Revisional Authority	View
4352	section 109	Appellate Tribunal and Benches thereof	View
4353	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
4354	section 111	Procedure before Appellate Tribunal	View
4355	section 112	Appeals to Appellate Tribunal	View
4356	section 113	Orders of Appellate Tribunal	View
4357	section 114	Financial and administrative powers of State President	View
4358	section 115	Interest on refund of amount paid for admission of appeal	View
4359	section 116	Appearance by authorised representative	View
4360	section 117	Appeal to High Court	View
4361	section 118	Appeal to Supreme Court	View
4362	section 119	Sums due to be paid notwithstanding appeal, etc	View
4363	section 120	Appeal not to be filed in certain cases	View
4364	section 121	Non appealable decisions and orders	View
4365	section 122	Penalty for certain offences	View
4366	section 123	Penalty for failure to furnish information return	View
4367	section 124	Fine for failure to furnish statistics	View
4368	section 125	General penalty	View
4369	section 126	General disciplines related to penalty	View
4370	section 127	Power to impose penalty in certain cases	View
4371	section 128	Power to waive penalty or fee or both	View
4372	section 129	Detention, seizure and release of goods and conveyances in transit	View
4373	section 130	Confiscation of goods or conveyances and levy of penalty	View
4374	section 131	Confiscation or penalty not to interfere with other punishments	View
4375	section 132	Punishment for certain offences	View
4376	section 133	Liability of officers and certain other persons	View
4377	section 134	Cognizance of offences	View
4378	section 135	Presumption of culpable mental state	View
4379	section 136	Relevancy of statements under certain circumstances	View
4380	section 137	Offences by Companies	View
4381	section 138	Compounding of offences	View
4382	section 139	Migration of existing taxpayers	View
4383	section 140	Transitional arrangements for input tax credit	View
4384	section 141	Transitional provisions relating to job work	View
4385	section 142	Miscellaneous transitional provisions	View
4386	section 143	Job work procedure	View
4387	section 144	Presumption as to documents in certain cases	View
4388	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
4389	section 146	Common Portal	View
4390	section 147	Deemed Exports	View
4391	section 148	Special procedure for certain processes	View
4392	section 149	Goods and services tax compliance rating	View
4393	section 150	Obligation to furnish information return	View
4394	section 151	Power to collect statistics	View
4395	section 152	Bar on disclosure of information	View
4396	section 153	Taking assistance from an expert	View
4397	section 154	Power to take samples	View
4398	section 155	Burden of Proof	View
4399	section 156	Persons deemed to be public servants	View
4400	section 157	Protection of action taken under this Act	View
4401	section 158	Disclosure of information by a public servant	View
4402	section 159	Publication of information in respect of persons in certain cases	View
4403	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
4404	section 161	Rectification of errors apparent on the face of record	View
4405	section 162	Bar on jurisdiction of civil courts	View
4406	section 163	Levy of fee	View
4407	section 164	Power of Government to make rules	View
4408	section 165	Power to make regulations	View
4409	section 166	Laying of rules, regulations and notifications	View
4410	section 167	Delegation of powers	View
4411	section 168	Power to issue instructions or directions	View
4412	section 169	Service of notice in certain circumstances	View
4413	section 170	Rounding off of tax, etc	View
4414	section 171	Anti-profiteering measure	View
4415	section 172	Removal of difficulties	View
4416	section 173	Amendment of certain Acts	View
4417	section 174	Repeal and saving	View
4418	SCHEDULE 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
4419	SCHEDULE 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
4420	SCHEDULE 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
4421	section 1	Short title, extent and commencement	View
4422	section 2	Definitions	View
4423	section 3	Officers under this Act	View
4424	section 4	Appointment of officers	View
4425	section 5	Powers of Officers	View
4426	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
4427	section 7	Scope of supply	View
4428	section 8	Tax liability on composite and mixed supplies	View
4429	section 9	Levy and collection	View
4430	section 10	Composition levy	View
4431	section 11	Power to grant exemption from tax	View
4432	section 12	Time of supply of goods	View
4433	section 13	Time of supply of services	View
4434	section 14	Change in rate of tax in respect of supply of goods or services	View
4435	section 15	Value of taxable supply	View
4436	section 16	Eligibility and conditions for taking input tax credit	View
4437	section 17	Apportionment of credit and blocked credits	View
4438	section 18	Availability of credit in special circumstances	View
4439	section 19	Taking input tax credit in respect of inputs and capital goods sent for job- work	View
4440	section 20	Manner of distribution of credit by Input Service Distributor	View
4441	section 21	Manner of recovery of credit distributed in excess	View
4442	section 22	Persons liable for registration	View
4443	section 23	Persons not liable for registration	View
4444	section 24	Compulsory registration in certain cases	View
4445	section 25	Procedure for registration	View
4446	section 26	Deemed registration	View
4447	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
4448	section 28	Amendment of registration	View
4449	section 29	Cancellation of registration	View
4450	section 30	Revocation of cancellation of registration	View
4451	section 31	Tax invoice	View
4452	section 32	Prohibition of unauthorised collection of tax	View
4453	section 33	Amount of tax to be indicated in tax invoice and other documents	View
4454	section 34	Credit and debit notes	View
4455	section 35	Accounts and other records	View
4456	section 36	Period of retention of accounts	View
4457	section 37	Furnishing details of outward supplies	View
4458	section 38	Furnishing details of inward supplies	View
4459	section 39	Furnishing of returns	View
4460	section 40	First Return	View
4461	section 41	Claim of input tax credit and provisional acceptance thereof	View
4462	section 42	Matching, reversal and reclaim of input tax credit	View
4463	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
4464	section 44	Annual return	View
4465	section 45	Final return	View
4466	section 46	Notice to return defaulters	View
4467	section 47	Levy of late fee	View
4468	section 48	Goods and services tax practitioners	View
4469	section 49	Payment of tax, interest, penalty and other amounts	View
4470	section 50	Interest on delayed payment of tax	View
4471	section 51	Tax deduction at source	View
4472	section 52	Collection of tax at source	View
4473	section 53	Transfer of input tax credit	View
4474	section 54	Refund of tax	View
4475	section 55	Refund in certain cases	View
4476	section 56	Interest on delayed refunds	View
4477	section 57	Consumer Welfare Fund	View
4478	section 58	Utilisation of Fund	View
4479	section 59	Self-assessment	View
4480	section 60	Provisional assessment	View
4481	section 61	Scrutiny of returns	View
4482	section 62	Assessment of non-filers of returns	View
4483	section 63	Assessment of unregistered persons	View
4484	section 64	Summary assessment in certain special cases	View
4485	section 65	Audit by tax authorities	View
4486	section 66	Special audit	View
4487	section 67	Power of inspection, search and seizure	View
4488	section 68	Inspection of goods in movement	View
4489	section 69	Power to arrest	View
4490	section 70	Power to summon persons to give evidence and produce documents	View
4491	section 71	Access to business premises	View
4492	section 72	Officers to assist proper officers	View
4493	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
4494	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
4495	section 75	General provisions relating to determination of tax	View
4496	section 76	Tax collected but not paid to Government	View
4497	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
4498	section 78	Initiation of recovery proceedings	View
4499	section 79	Recovery of tax	View
4500	section 80	Payment of tax and other amount in instalments	View
4501	section 81	Transfer of property to be void in certain cases	View
4502	section 82	Tax to be first charge on property	View
4503	section 83	Provisional attachment to protect revenue in certain cases	View
4504	section 84	Continuation and validation of certain recovery proceedings	View
4505	section 85	Liability in case of transfer of business	View
4506	section 86	Liability of agent and principal	View
4507	section 87	Liability in case of amalgamation or merger of companies	View
4508	section 88	Liability in case of company in liquidation	View
4509	section 89	Liability of directors of private company	View
4510	section 90	Liability of partners of firm to pay tax	View
4511	section 91	Liability of guardians, trustees etc	View
4512	section 92	Liability of Court of Wards, etc	View
4513	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
4514	section 94	Liability in other cases	View
4515	section 95	Definitions	View
4516	section 96	Constitution of Authority for Advance Ruling	View
4517	section 97	Application for advance ruling	View
4518	section 98	Procedure on receipt of application	View
4519	section 99	Constitution of Appellate Authority for Advance Ruling	View
4520	section 100	Appeal to the Appellate Authority	View
4521	section 101	Orders of Appellate Authority	View
4522	section 102	Rectification of advance ruling	View
4523	section 103	Applicability of advance ruling	View
4524	section 104	Advance ruling to be void in certain circumstances	View
4525	section 105	Powers of Authority and Appellate Authority	View
4526	section 106	Procedure of Authority and Appellate Authority	View
4527	section 107	Appeals to Appellate Authority	View
4528	section 108	Powers of Revisional Authority	View
4529	section 109	Appellate Tribunal and Benches thereof	View
4530	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
4531	section 111	Procedure before Appellate Tribunal	View
4532	section 112	Appeals to Appellate Tribunal	View
4533	section 113	Orders of Appellate Tribunal	View
4534	section 114	Financial and administrative powers of State President	View
4535	section 115	Interest on refund of amount paid for admission of appeal	View
4536	section 116	Appearance by authorised representative	View
4537	section 117	Appeal to High Court	View
4538	section 118	Appeal to Supreme Court	View
4539	section 119	Sums due to be paid notwithstanding appeal etc	View
4540	section 120	Appeal not to be filed in certain cases	View
4541	section 121	Non appealable decisions and orders	View
4542	section 122	Penalty for certain offences	View
4543	section 123	Penalty for failure to furnish information return	View
4544	section 124	Fine for failure to furnish statistics	View
4545	section 125	General penalty	View
4546	section 126	General disciplines related to penalty	View
4547	section 127	Power to impose penalty in certain cases	View
4548	section 128	Power to waive penalty or fee or both	View
4549	section 129	Detention, seizure and release of goods and conveyances in transit	View
4550	section 130	Confiscation of goods or conveyances and levy of penalty	View
4551	section 131	Confiscation or penalty not to interfere with other punishments	View
4552	section 132	Punishment for certain offences	View
4553	section 133	Liability of officers and certain other persons	View
4554	section 134	Cognizance of offences	View
4555	section 135	Presumption of culpable mental state	View
4556	section 136	Relevancy of statements under certain circumstances	View
4557	section 137	Offences by Companies	View
4558	section 138	Compounding of offences	View
4559	section 139	Migration of existing taxpayers	View
4560	section 140	Transitional arrangements for input tax credit	View
4561	section 141	Transitional provisions relating to job-work	View
4562	section 142	Miscellaneous transitional provisions	View
4563	section 143	Job work procedure	View
4564	section 144	Presumption as to documents in certain cases	View
4565	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
4566	section 146	Common Portal	View
4567	section 147	Deemed Exports	View
4568	section 148	Special procedure for certain processes	View
4569	section 149	Goods and services tax compliance rating	View
4570	section 150	Obligation to furnish information return	View
4571	section 151	Power to collect statistics	View
4572	section 152	Bar on disclosure of information	View
4573	section 153	Taking assistance from an expert	View
4574	section 154	Power to take samples	View
4575	section 155	Burden of Proof	View
4576	section 156	Persons deemed to be public servants	View
4577	section 157	Protection of action taken under this Act	View
4578	section 158	Disclosure of information by a public servant	View
4579	section 159	Publication of information in respect of persons in certain cases	View
4580	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
4581	section 161	Rectification of errors apparent on the face of record	View
4582	section 162	Bar on jurisdiction of civil courts	View
4583	section 163	Levy of fee	View
4584	section 164	Power of Government to make rules	View
4585	section 165	Power to make regulations	View
4586	section 166	Laying of rules, regulations and notifications	View
4587	section 167	Delegation of powers	View
4588	section 168	Power to issue instructions or directions	View
4589	section 169	Service of notice in certain circumstances	View
4590	section 170	Rounding off of tax etc	View
4591	section 171	Anti-profiteering Measure	View
4592	section 172	Removal of difficulties	View
4593	section 173	Amendment of certain Acts	View
4594	section 174	Repeal and Savings	View
4595	SCHEDULE 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
4596	SCHEDULE 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
4597	SCHEDULE 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
4598	section 1	Short title, extent and commencement	View
4599	section 2	Definitions	View
4600	section 3	Officers under this Act	View
4601	section 4	Appointment of officers	View
4602	section 5	Powers of officers	View
4603	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
4604	section 7	Scope of supply	View
4605	section 8	Tax liability on composite and mixed supplies	View
4606	section 9	Levy and collection	View
4607	section 10	Composition levy	View
4608	section 11	Power to grant exemption from tax	View
4609	section 12	Time of supply of goods	View
4610	section 13	Time of supply of services	View
4611	section 14	Change in rate of tax in respect of supply of goods or services	View
4612	section 15	Value of taxable supply	View
4613	section 16	Eligibility and conditions for taking input tax credit	View
4614	section 17	Apportionment of credit and blocked credits	View
4615	section 18	Availability of credit in special circumstances	View
4616	section 19	Taking input tax credit in respect of inputs and capital goods sent for job work	View
4617	section 20	Manner of distribution of credit by Input Service Distributor	View
4618	section 21	Manner of recovery of credit distributed in excess	View
4619	section 22	Persons liable for registration	View
4620	section 23	Persons not liable for registration	View
4621	section 24	Compulsory registration in certain cases	View
4622	section 25	Procedure for registration	View
4623	section 26	Deemed registration	View
4624	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
4625	section 28	Amendment of registration	View
4626	section 29	Cancellation of registration	View
4627	section 30	Revocation of cancellation of registration	View
4628	section 31	Tax invoice	View
4629	section 32	Prohibition of unauthorised collection of tax	View
4630	section 33	Amount of tax to be indicated in tax invoice and other documents	View
4631	section 34	Credit and debit notes	View
4632	section 35	Accounts and other records	View
4633	section 36	Period of retention of accounts	View
4634	section 37	Furnishing details of outward supplies	View
4635	section 38	Furnishing details of inward supplies	View
4636	section 39	Furnishing of returns	View
4637	section 40	First Return	View
4638	section 41	Claim of input tax credit and provisional acceptance thereof	View
4639	section 42	Matching, reversal and reclaim of input tax credit	View
4640	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
4641	section 44	Annual return	View
4642	section 45	Final return	View
4643	section 46	Notice to return defaulters	View
4644	section 47	Levy of late fee	View
4645	section 48	Goods and services tax practitioners	View
4646	section 49	Payment of tax, interest, penalty and other amounts	View
4647	section 50	Interest on delayed payment of tax	View
4648	section 51	Tax deduction at source	View
4649	section 52	Collection of tax at source	View
4650	section 53	Transfer of input tax credit	View
4651	section 54	Refund of tax	View
4652	section 55	Refund in certain cases	View
4653	section 56	Interest on delayed refunds	View
4654	section 57	Consumer Welfare Fund	View
4655	section 58	Utilisation of Fund	View
4656	section 59	Self-assessment	View
4657	section 60	Provisional assessment	View
4658	section 61	Scrutiny of returns	View
4659	section 62	Assessment of non-filers of returns	View
4660	section 63	Assessment of unregistered persons	View
4661	section 64	Summary assessment in certain special cases	View
4662	section 65	Audit by tax authorities	View
4663	section 66	Special audit	View
4664	section 67	Power of inspection, search and seizure	View
4665	section 68	Inspection of goods in movement	View
4666	section 69	Power to arrest	View
4667	section 70	Power to summon persons to give evidence and produce documents	View
4668	section 71	Access to business premises	View
4669	section 72	Officers to assist proper officers	View
4670	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
4671	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
4672	section 75	General provisions relating to determination of tax	View
4673	section 76	Tax collected but not paid to Government	View
4674	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
4675	section 78	Initiation of recovery proceedings	View
4676	section 79	Recovery of tax	View
4677	section 80	Payment of tax and other amount in instalments	View
4678	section 81	Transfer of property to be void in certain cases	View
4679	section 82	Tax to be first charge on property	View
4680	section 83	Provisional attachment to protect revenue in certain cases	View
4681	section 84	Continuation and validation of certain recovery proceedings	View
4682	section 85	Liability in case of transfer of business	View
4683	section 86	Liability of agent and principal	View
4684	section 87	Liability in case of amalgamation or merger of companies	View
4685	section 88	Liability in case of company in liquidation	View
4686	section 89	Liability of directors of private company	View
4687	section 90	Liability of partners of firm to pay tax	View
4688	section 91	Liability of guardians, trustees etc	View
4689	section 92	Liability of Court of Wards, etc	View
4690	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
4691	section 94	Liability in other cases	View
4692	section 95	Definitions	View
4693	section 96	Constitution of Authority for Advance Ruling	View
4694	section 97	Application for advance ruling	View
4695	section 98	Procedure on receipt of application	View
4696	section 99	Constitution of Appellate Authority for Advance Ruling	View
4697	section 100	Appeal to the Appellate Authority	View
4698	section 101	Orders of Appellate Authority	View
4699	section 102	Rectification of advance ruling	View
4700	section 103	Applicability of advance ruling	View
4701	section 104	Advance ruling to be void in certain circumstances	View
4702	section 105	Powers of Authority and Appellate Authority	View
4703	section 106	Procedure of Authority and Appellate Authority	View
4704	section 107	Appeals to Appellate Authority	View
4705	section 108	Powers of Revisional Authority	View
4706	section 109	Appellate Tribunal and Benches thereof	View
4707	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
4708	section 111	Procedure before Appellate Tribunal	View
4709	section 112	Appeals to Appellate Tribunal	View
4710	section 113	Orders of Appellate Tribunal	View
4711	section 114	Financial and administrative powers of State President	View
4712	section 115	Interest on refund of amount paid for admission of appeal	View
4713	section 116	Appearance by authorised representative	View
4714	section 117	Appeal to High Court	View
4715	section 118	Appeal to Supreme Court	View
4716	section 119	Sums due to be paid notwithstanding appeal etc	View
4717	section 120	Appeal not to be filed in certain cases	View
4718	section 121	Non appealable decisions and orders	View
4719	section 122	Penalty for certain offences	View
4720	section 123	Penalty for failure to furnish information return	View
4721	section 124	Fine for failure to furnish statistics	View
4722	section 125	General penalty	View
4723	section 126	General disciplines related to penalty	View
4724	section 127	Power to impose penalty in certain cases	View
4725	section 128	Power to waive penalty or fee or both	View
4726	section 129	Detention, seizure and release of goods and conveyances in transit	View
4727	section 130	Confiscation of goods or conveyances and levy of penalty	View
4728	section 131	Confiscation or penalty not to interfere with other punishments	View
4729	section 132	Punishment for certain offences	View
4730	section 133	Liability of officers and certain other persons	View
4731	section 134	Cognizance of offences	View
4732	section 135	Presumption of culpable mental state	View
4733	section 136	Relevancy of statements under certain circumstances	View
4734	section 137	Offences by Companies	View
4735	section 138	Compounding of offences	View
4736	section 139	Migration of existing tax payers	View
4737	section 140	Transitional arrangements for input tax credit	View
4738	section 141	Transitional provisions relating to job work	View
4739	section 142	Miscellaneous transitional provisions	View
4740	section 143	Job work procedure	View
4741	section 144	Presumption as to documents in certain cases	View
4742	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
4743	section 146	Common Portal	View
4744	section 147	Deemed Exports	View
4745	section 148	Special procedure for certain processes	View
4746	section 149	Goods and services tax compliance rating	View
4747	section 150	Obligation to furnish information return	View
4748	section 151	Power to collect statistics	View
4749	section 152	Bar on disclosure of information	View
4750	section 153	Taking assistance from an expert	View
4751	section 154	Power to take samples	View
4752	section 155	Burden of Proof	View
4753	section 156	Persons deemed to be public servants	View
4754	section 157	Protection of action taken under this Act	View
4755	section 158	Disclosure of information by a public servant	View
4756	section 159	Publication of information in respect of persons in certain cases	View
4757	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
4758	section 161	Rectification of errors apparent on the face of record	View
4759	section 162	Bar on jurisdiction of civil courts	View
4760	section 163	Levy of fee	View
4761	section 164	Power of Government to make rules	View
4762	section 165	Power to make regulations	View
4763	section 166	Laying of rules, regulations and notifications	View
4764	section 167	Delegation of powers	View
4765	section 168	Power to issue instructions or directions	View
4766	section 169	Service of notice in certain circumstances	View
4767	section 170	Rounding off of tax etc	View
4768	section 171	Anti-profiteering Measure	View
4769	section 172	Removal of difficulties	View
4770	section 173	Amendment of certain Acts	View
4771	section 174	Repeal and saving	View
4772	SCHEDULE 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
4773	SCHEDULE 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
4774	SCHEDULE 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
4775	section 1	Short title, extent and commencement	View
4776	section 2	Definitions	View
4777	section 3	Officers under this Act	View
4778	section 4	Appointment of officers	View
4779	section 5	Powers of officers	View
4780	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
4781	section 7	Scope of supply	View
4782	section 8	Tax liability on composite and mixed supplies	View
4783	section 9	Levy and collection	View
4784	section 10	Composition levy	View
4785	section 11	Power to grant exemption from tax	View
4786	section 12	Time of supply of goods	View
4787	section 13	Time of supply of services	View
4788	section 14	Change in rate of tax in respect of supply of goods or services	View
4789	section 15	Value of taxable supply	View
4790	section 16	Eligibility and conditions for taking input tax credit	View
4791	section 17	Apportionment of credit and blocked credits	View
4792	section 18	Availability of credit in special circumstances	View
4793	section 19	Taking input tax credit in respect of inputs and capital goods sent for job work	View
4794	section 20	Manner of distribution of credit by Input Service Distributor	View
4795	section 21	Manner of recovery of credit distributed in excess	View
4796	section 22	Persons liable for registration	View
4797	section 23	Persons not liable for registration	View
4798	section 24	Compulsory registration in certain cases	View
4799	section 25	Procedure for registration	View
4800	section 26	Deemed Registration	View
4801	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
4802	section 28	Amendment of registration	View
4803	section 29	Cancellation of registration	View
4804	section 30	Revocation of cancellation of registration	View
4805	section 31	Tax invoice	View
4806	section 32	Prohibition of unauthorised collection of tax	View
4807	section 33	Amount of tax to be indicated in tax invoice and other documents	View
4808	section 34	Credit and debit notes	View
4809	section 35	Accounts and other records	View
4810	section 36	Period of retention of accounts	View
4811	section 37	Furnishing details of outward supplies	View
4812	section 38	Furnishing details of inward supplies	View
4813	section 39	Furnishing of returns	View
4814	section 40	First return	View
4815	section 41	Claim of input tax credit and provisional acceptance thereof	View
4816	section 42	Matching, reversal and reclaim of input tax credit	View
4817	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
4818	section 44	Annual return	View
4819	section 45	Final return	View
4820	section 46	Notice to return defaulters	View
4821	section 47	Levy of late fee	View
4822	section 48	Goods and services tax practitioners	View
4823	section 49	Payment of tax, interest, penalty and other amounts	View
4824	section 50	Interest on delayed payment of tax	View
4825	section 51	Tax deduction at source	View
4826	section 52	Collection of tax at source	View
4827	section 53	Transfer of input tax credit	View
4828	section 54	Refund of tax	View
4829	section 55	Refund in certain cases	View
4830	section 56	Interest on delayed refunds	View
4831	section 57	Consumer Welfare Fund	View
4832	section 58	Utilisation of Fund	View
4833	section 59	Self-assessment	View
4834	section 60	Provisional assessment	View
4835	section 61	Scrutiny of returns	View
4836	section 62	Assessment of non-filers of returns	View
4837	section 63	Assessment of unregistered persons	View
4838	section 64	Summary assessment in certain special cases	View
4839	section 65	Audit by tax authorities	View
4840	section 66	Special audit	View
4841	section 67	Power of inspection, search and seizure	View
4842	section 68	Inspection of goods in movement	View
4843	section 69	Power to arrest	View
4844	section 70	Power to summon persons to give evidence and produce documents	View
4845	section 71	Access to business premises	View
4846	section 72	Officers to assist proper officers	View
4847	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts	View
4848	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts	View
4849	section 75	General provisions relating to determination of tax	View
4850	section 76	Tax collected but not paid to Government	View
4851	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
4852	section 78	Initiation of recovery proceedings	View
4853	section 79	Recovery of tax	View
4854	section 80	Payment of tax and other amount in instalments	View
4855	section 81	Transfer of property to be void in certain cases	View
4856	section 82	Tax to be first charge on property	View
4857	section 83	Provisional attachment to protect revenue in certain cases	View
4858	section 84	Continuation and validation of certain recovery proceedings	View
4859	section 85	Liability in case of transfer of business	View
4860	section 86	Liability of agent and principal	View
4861	section 87	Liability in case of amalgamation or merger of companies	View
4862	section 88	Liability in case of company in liquidation	View
4863	section 89	Liability of directors of private company	View
4864	section 90	Liability of partners of firm to pay tax	View
4865	section 91	Liability of guardians, trustees, etc	View
4866	section 92	Liability of Court of Wards, etc	View
4867	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
4868	section 94	Liability in other cases	View
4869	section 95	Definitions	View
4870	section 96	Constitution of Authority for Advance Ruling	View
4871	section 97	Application for advance ruling	View
4872	section 98	Procedure on receipt of application	View
4873	section 99	Constitution of Appellate Authority for Advance Ruling	View
4874	section 100	Appeal to Appellate Authority	View
4875	section 101	Orders of Appellate Authority	View
4876	section 102	Rectification of advance ruling	View
4877	section 103	Applicability of advance ruling	View
4878	section 104	Advance ruling to be void in certain circumstances	View
4879	section 105	Powers of Authority and Appellate Authority	View
4880	section 106	Procedure of Authority and Appellate Authority	View
4881	section 107	Appeals to Appellate Authority	View
4882	section 108	Powers of Revisional Authority	View
4883	section 109	Appellate Tribunal and Benches thereof	View
4884	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
4885	section 111	Procedure before Appellate Tribunal	View
4886	section 112	Appeals to Appellate Tribunal	View
4887	section 113	Orders of Appellate Tribunal	View
4888	section 114	Financial and administrative powers of State President	View
4889	section 115	Interest on refund of amount paid for admission of appeal	View
4890	section 116	Appearance by authorised representative	View
4891	section 117	Appeal to High Court	View
4892	section 118	Appeal to Supreme Court	View
4893	section 119	Sums due to be paid notwithstanding appeal, etc	View
4894	section 120	Appeal not to be filed in certain cases	View
4895	section 121	Non-appealable decisions and orders	View
4896	section 122	Penalty for certain offences	View
4897	section 123	Penalty for failure to furnish information return	View
4898	section 124	Fine for failure to furnish statistics	View
4899	section 125	General Penalty	View
4900	section 126	General disciplines related to penalty	View
4901	section 127	Power to impose penalty in certain cases	View
4902	section 128	Power to waive penalty or fee or both	View
4903	section 129	Detention seizure and release of goods and conveyances in transit	View
4904	section 130	Confiscation of goods or conveyances and levy of penalty	View
4905	section 131	Confiscation or penalty not to interfere with other punishments	View
4906	section 132	Punishment for certain offences	View
4907	section 133	Liability of officers and certain other persons	View
4908	section 134	Cognizance of offences	View
4909	section 135	Presumption of culpable mental state	View
4910	section 136	Relevancy of statements under certain circumstances	View
4911	section 137	Offences by Companies	View
4912	section 138	Compounding of offences	View
4913	section 139	Migration of existing taxpayers	View
4914	section 140	Transitional arrangements for input tax credit	View
4915	section 141	Transitional provisions relating to job work	View
4916	section 142	Miscellaneous transitional provisions	View
4917	section 143	Job work procedure	View
4918	section 144	Presumption as to documents in certain cases	View
4919	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
4920	section 146	Common Portal	View
4921	section 147	Deemed Exports	View
4922	section 148	Special procedure for certain processes	View
4923	section 149	Goods and services tax compliance rating	View
4924	section 150	Obligation to furnish information return	View
4925	section 151	Power to collect statistics	View
4926	section 152	Bar on disclosure of information	View
4927	section 153	Taking assistance from an expert	View
4928	section 154	Power to take samples	View
4929	section 155	Burden of proof	View
4930	section 156	Persons deemed to be public servants	View
4931	section 157	Protection of action taken under this Act	View
4932	section 158	Disclosure of information by a public servant	View
4933	section 159	Publication of information in respect of persons in certain cases	View
4934	section 160	Assessment proceedings, etc., not to be invalid on certain grounds	View
4935	section 161	Rectification of errors apparent on the face of record	View
4936	section 162	Bar on jurisdiction of civil courts	View
4937	section 163	Levy of fee	View
4938	section 164	Power of Government to make rules	View
4939	section 165	Power to make regulations	View
4940	section 166	Laying of rules, regulations and notifications	View
4941	section 167	Delegation of powers	View
4942	section 168	Power to issue instructions or directions	View
4943	section 169	Service of notice in certain circumstances	View
4944	section 170	Rounding off of tax, etc	View
4945	section 171	Anti-profiteering measure	View
4946	section 172	Removal of difficulties	View
4947	section 173	Amendment of certain Acts	View
4948	section 174	Repeal and saving	View
4949	SCHEDULE 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
4950	SCHEDULE 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
4951	SCHEDULE 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
4952	section 1	Short title, extent and commencement	View
4953	section 2	Definitions	View
4954	section 3	Officers under this Act	View
4955	section 4	Appointment of officers	View
4956	section 5	Powers of Officers	View
4957	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
4958	section 7	Scope of supply	View
4959	section 8	Tax liability on composite and mixed supplies	View
4960	section 9	Levy and collection	View
4961	section 10	Composition levy	View
4962	section 11	Power to grant exemption from tax	View
4963	section 12	Time of supply of goods	View
4964	section 13	Time of supply of services	View
4965	section 14	Change in rate of tax in respect of supply of goods or services	View
4966	section 15	Value of taxable supply	View
4967	section 16	Eligibility and conditions for taking input tax credit	View
4968	section 17	Apportionment of credit and blocked credits	View
4969	section 18	Availability of credit in special circumstances	View
4970	section 19	Taking input tax credit in respect of inputs and capital goods sent for job- work	View
4971	section 20	Manner of distribution of credit by Input Service Distributor	View
4972	section 21	Manner of recovery of credit distributed in excess	View
4973	section 22	Persons liable for registration	View
4974	section 23	Persons not liable for registration	View
4975	section 24	Compulsory registration in certain cases	View
4976	section 25	Procedure for registration	View
4977	section 26	Deemed registration	View
4978	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
4979	section 28	Amendment of registration	View
4980	section 29	Cancellation of registration	View
4981	section 30	Revocation of cancellation of registration	View
4982	section 31	Tax invoice	View
4983	section 32	Prohibition of unauthorised collection of tax	View
4984	section 33	Amount of tax to be indicated in tax invoice and other documents	View
4985	section 34	Credit and debit notes	View
4986	section 35	Accounts and other records	View
4987	section 36	Period of retention of accounts	View
4988	section 37	Furnishing details of outward supplies	View
4989	section 38	Furnishing details of inward supplies	View
4990	section 39	Furnishing of returns	View
4991	section 40	First Return	View
4992	section 41	Claim of input tax credit and provisional acceptance thereof	View
4993	section 42	Matching, reversal and reclaim of input tax credit	View
4994	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
4995	section 44	Annual return	View
4996	section 45	Final return	View
4997	section 46	Notice to return defaulters	View
4998	section 47	Levy of late fee	View
4999	section 48	Goods and services tax practitioners	View
5000	section 49	Payment of tax, interest, penalty and other amounts	View
5001	section 50	Interest on delayed payment of tax	View
5002	section 51	Tax deduction at source	View
5003	section 52	Collection of tax at source	View
5004	section 53	Transfer of input tax credit	View
5005	section 54	Refund of tax	View
5006	section 55	Refund in certain cases	View
5007	section 56	Interest on delayed refunds	View
5008	section 57	Consumer Welfare Fund	View
5009	section 58	Utilisation of Fund	View
5010	section 59	Self-assessment	View
5011	section 60	Provisional assessment	View
5012	section 61	Scrutiny of returns	View
5013	section 62	Assessment of non-filers of returns	View
5014	section 63	Assessment of unregistered persons	View
5015	section 64	Summary assessment in certain special cases	View
5016	section 65	Audit by tax authorities	View
5017	section 66	Special audit	View
5018	section 67	Power of inspection, search and seizure	View
5019	section 68	Inspection of goods in movement	View
5020	section 69	Power to arrest	View
5021	section 70	Power to summon persons to give evidence and produce documents	View
5022	section 71	Access to business premises	View
5023	section 72	Officers to assist proper officers	View
5024	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
5025	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
5026	section 75	General provisions relating to determination of tax	View
5027	section 76	Tax collected but not paid to Government	View
5028	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
5029	section 78	Initiation of recovery proceedings	View
5030	section 79	Recovery of tax	View
5031	section 80	Payment of tax and other amount in instalments	View
5032	section 81	Transfer of property to be void in certain cases	View
5033	section 82	Tax to be first charge on property	View
5034	section 83	Provisional attachment to protect revenue in certain cases	View
5035	section 84	Continuation and validation of certain recovery proceedings	View
5036	section 87	Liability in case of amalgamation or merger of companies	View
5037	section 85	Liability in case of transfer of business	View
5038	section 86	Liability of agent and principal	View
5039	section 88	Liability in case of company in liquidation	View
5040	section 89	Liability of directors of private company	View
5041	section 90	Liability of partners of firm to pay tax	View
5042	section 91	Liability of guardians, trustees etc	View
5043	section 92	Liability of Court of Wards, etc	View
5044	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
5045	section 94	Liability in other cases	View
5046	section 95	Definitions	View
5047	section 96	Constitution of Authority for Advance Ruling	View
5048	section 97	Application for advance ruling	View
5049	section 98	Procedure on receipt of application	View
5050	section 99	Constitution of Appellate Authority for Advance Ruling	View
5051	section 100	Appeal to the Appellate Authority	View
5052	section 101	Orders of Appellate Authority	View
5053	section 102	Rectification of advance ruling	View
5054	section 103	Applicability of advance ruling	View
5055	section 104	Advance ruling to be void in certain circumstances	View
5056	section 105	Powers of Authority and Appellate Authority	View
5057	section 106	Procedure of Authority and Appellate Authority	View
5058	section 107	Appeals to Appellate Authority	View
5059	section 108	Powers of Revisional Authority	View
5060	section 109	Appellate Tribunal and Benches thereof	View
5061	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
5062	section 111	Procedure before Appellate Tribunal	View
5063	section 112	Appeals to Appellate Tribunal	View
5064	section 113	Orders of Appellate Tribunal	View
5065	section 114	Financial and administrative powers of State President	View
5066	section 115	Interest on refund of amount paid for admission of appeal	View
5067	section 116	Appearance by authorised representative	View
5068	section 117	Appeal to High Court	View
5069	section 118	Appeal to Supreme Court	View
5070	section 119	Sums due to be paid notwithstanding appeal etc	View
5071	section 120	Appeal not to be filed in certain cases	View
5072	section 121	Non appealable decisions and orders	View
5073	section 122	Penalty for certain offences	View
5074	section 123	Penalty for failure to furnish information return	View
5075	section 124	Fine for failure to furnish statistics	View
5076	section 125	General penalty	View
5077	section 126	General disciplines related to penalty	View
5078	section 127	Power to impose penalty in certain cases	View
5079	section 128	Power to waive penalty or fee or both	View
5080	section 129	Detention, seizure and release of goods and conveyances in transit	View
5081	section 130	Confiscation of goods or conveyances and levy of penalty	View
5082	section 131	Confiscation or penalty not to interfere with other punishments	View
5083	section 132	Punishment for certain offences	View
5084	section 133	Liability of officers and certain other persons	View
5085	section 134	Cognizance of offences	View
5086	section 135	Presumption of culpable mental state	View
5087	section 136	Relevancy of statements under certain circumstances	View
5088	section 137	Offences by Companies	View
5089	section 138	Compounding of offences	View
5090	section 139	Migration of existing taxpayers	View
5091	section 140	Transitional arrangements for input tax credit	View
5092	section 141	Transitional provisions relating to job-work	View
5093	section 142	Miscellaneous transitional provisions	View
5094	section 143	Job work procedure	View
5095	section 144	Presumption as to documents in certain cases	View
5096	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
5097	section 146	Common Portal	View
5098	section 147	Deemed Exports	View
5099	section 148	Special procedure for certain processes	View
5100	section 149	Goods and services tax compliance rating	View
5101	section 150	Obligation to furnish information return	View
5102	section 151	Power to collect statistics	View
5103	section 152	Bar on disclosure of information	View
5104	section 153	Taking assistance from an expert	View
5105	section 154	Power to take samples	View
5106	section 155	Burden of Proof	View
5107	section 156	Persons deemed to be public servants	View
5108	section 157	Protection of action taken under this Act	View
5109	section 158	Disclosure of information by a public servant	View
5110	section 159	Publication of information in respect of persons in certain cases	View
5111	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
5112	section 161	Rectification of errors apparent on the face of record	View
5113	section 162	Bar on jurisdiction of civil courts	View
5114	section 163	Levy of fee	View
5115	section 164	Power of Government to make rules	View
5116	section 165	Power to make regulations	View
5117	section 166	Laying of rules, regulations and notifications	View
5118	section 167	Delegation of powers	View
5119	section 168	Power to issue instructions or directions	View
5120	section 169	Service of notice in certain circumstances	View
5121	section 170	Rounding off of tax etc	View
5122	section 171	Anti-profiteering Measure	View
5123	section 172	Removal of difficulties	View
5124	section 173	Repeals	View
5125	section 174	Savings	View
5126	Schedule-1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
5127	Schedule-2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
5128	Schedule-3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
5129	section 1	Short title, extent and commencement	View
5130	section 2	Definitions	View
5131	section 3	Officers under this Act	View
5132	section 4	Appointment of Officers	View
5133	section 5	Powers of Officers	View
5134	section 6	Authorisation of officers of central tax as proper officer in certain circumstance	View
5135	section 7	Scope of Supply	View
5136	section 8	Tax liability on composite and mixed supplies	View
5137	section 9	Levy and Collection	View
5138	section 10	Composition Levy	View
5139	section 11	Power to grant exemption from tax	View
5140	section 12	Time of supply of goods	View
5141	section 13	Time of supply of services	View
5142	section 14	Change in rate of tax in respect of supply of goods or services	View
5143	section 15	Value of taxable supply	View
5144	section 16	Eligibility and conditions for taking input tax credit	View
5145	section 17	Apportionm ent of credit and blocked credits	View
5146	section 18	Availability of credit in special circumstances	View
5147	section 19	Taking input tax credit in respect of inputs and capital goods sent for job work	View
5148	section 20	Manner of distribution of credit by Input Service Distributor	View
5149	section 21	Manner of recovery of credit distributed in excess	View
5150	section 22	Persons liable for registration	View
5151	section 23	Persons not liable for registration	View
5152	section 24	Compulsory registration in certain cases	View
5153	section 25	Procedure for registration	View
5154	section 26	Deemed registration	View
5155	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
5156	section 28	Amendment of registration	View
5157	section 29	Cancellation of registration	View
5158	section 30	Revocation of cancellation of registration	View
5159	section 31	Tax Invoice	View
5160	section 32	Prohibition of unauthorised collection of tax	View
5161	section 33	Amount of tax to be indicated in tax invoice and other documents	View
5162	section 34	Credit and debit notes	View
5163	section 35	Accounts and other records	View
5164	section 36	Period of retention of accounts	View
5165	section 37	Furnishing details of outward supplies	View
5166	section 38	Furnishing details of inward supplies	View
5167	section 39	Furnishing of returns	View
5168	section 40	First Return	View
5169	section 41	Claim of input tax credit and provisional acceptance	View
5170	section 42	Matching, reversal and reclaim of input tax credit	View
5171	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
5172	section 44	Annual return	View
5173	section 45	Final return	View
5174	section 46	Notice to return defaulters	View
5175	section 47	Levy of Late Fee	View
5176	section 48	Goods and Services Tax practitioners	View
5177	section 49	Payment of tax, interest, penalty and other amounts	View
5178	section 50	Interest on delayed payment of tax	View
5179	section 51	Tax deduction at source	View
5180	section 52	Collection of tax at source	View
5181	section 53	Transfer of input tax credit	View
5182	section 54	Refund of tax	View
5183	section 55	Refund in certain cases	View
5184	section 56	Interest on delayed refunds	View
5185	section 57	Consumer Welfare Fund	View
5186	section 58	Utilization of Fund	View
5187	section 59	Self-assessment	View
5188	section 60	Provisional Assessment	View
5189	section 61	Scrutiny of Returns	View
5190	section 62	Assessment of non-filers of returns	View
5191	section 63	Assessment of unregistered persons	View
5192	section 64	Summary assessment in certain special cases	View
5193	section 65	Audit by tax authorities	View
5194	section 66	Special Audit	View
5195	section 67	Power of inspection, search and seizure	View
5196	section 68	Inspection of goods in movement	View
5197	section 69	Power to Arrest	View
5198	section 70	Power to summon persons to give evidence and produce documents	View
5199	section 71	Access to business premises	View
5200	section 72	Officers to assist proper officers	View
5201	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
5202	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
5203	section 75	General provisions relating to determination of tax	View
5204	section 76	Tax collected but not paid to Government	View
5205	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
5206	section 78	Initiation of recovery proceedings	View
5207	section 79	Recovery of Tax	View
5208	section 80	Payment of tax and other amount in instalments	View
5209	section 81	Transfer of property to be void in certain cases	View
5210	section 82	Tax to be first charge on property	View
5211	section 83	Provisional attachment to protect revenue in certain cases	View
5212	section 84	Continuation and validation of certain recovery proceedings	View
5213	section 85	Liability in case of transfer of business	View
5214	section 86	Liability of agent and principal	View
5215	section 87	Liability in case of amalgamation or merger of companies	View
5216	section 88	Liability in case of company in liquidation	View
5217	section 89	Liability of directors of private company	View
5218	section 90	Liability of partners of firm to pay tax	View
5219	section 91	Liability of guardians, trustees etc	View
5220	section 92	Liability of Court of Wards, etc	View
5221	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
5222	section 94	Liability in other cases	View
5223	section 95	Definitions	View
5224	section 96	Constitution of Authority for Advance Ruling	View
5225	section 97	Application for advance ruling	View
5226	section 98	Procedure on receipt of application	View
5227	section 99	Constitution of Appellate Authority for Advance Ruling	View
5228	section 100	Appeal to the Appellate Authority	View
5229	section 101	Orders of Appellate Authority	View
5230	section 102	Rectification of advance ruling	View
5231	section 103	Applicability of advance ruling	View
5232	section 104	Advance ruling to be void in certain circumstances	View
5233	section 105	Powers of Authority and Appellate Authority	View
5234	section 106	Procedure of Authority and Appellate Authority	View
5235	section 107	Appeals to Appellate Authority	View
5236	section 108	Powers of Revisional Authority	View
5237	section 109	Appellate Tribunal and Benches thereof	View
5238	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
5239	section 111	Procedure before Appellate Tribunal	View
5240	section 112	Appeals to Appellate Tribunal	View
5241	section 113	Orders of Appellate Tribunal	View
5242	section 114	Financial and administrative powers of State President	View
5243	section 115	Interest on refund of amount paid for admission of appeal	View
5244	section 116	Appearance by authorised representative	View
5245	section 117	Appeal to High Court	View
5246	section 118	Appeal to Supreme Court	View
5247	section 119	Sums due to be paid notwithstanding appeal etc	View
5248	section 120	Appeal not to be filed in certain cases	View
5249	section 121	Non appealable decisions and orders	View
5250	section 122	Penalty for certain offences	View
5251	section 123	Penalty for failure to furnish information return	View
5252	section 124	Fine for failure to furnish statistics	View
5253	section 125	General penalty	View
5254	section 126	General disciplines related to penalty	View
5255	section 127	Power to impose penalty in certain cases	View
5256	section 128	Power to waive penalty or fee or both	View
5257	section 129	Detention, seizure and release of goods and conveyances	View
5258	section 130	Confiscation of goods or conveyances and levy of penalty	View
5259	section 131	Confiscation or penalty not to interfere with other punishments	View
5260	section 132	Punishment for certain offences	View
5261	section 133	Liability of officers and certain other persons	View
5262	section 134	Cognizance of offences	View
5263	section 135	Presumption of culpable mental state	View
5264	section 136	Relevancy of statements under certain circumstances	View
5265	section 137	Offences by Companies	View
5266	section 138	Compounding of offences	View
5267	section 139	Migration of existing taxpayers	View
5268	section 140	Transitional arrangements for input tax credit	View
5269	section 141	Transitional provisions relating to job work	View
5270	section 142	Miscellaneous transitional provisions	View
5271	section 143	Job work procedure	View
5272	section 144	Presumption as to documents in certain cases	View
5273	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
5274	section 146	Common Portal	View
5275	section 147	Deemed Exports	View
5276	section 148	Special procedure for certain processes	View
5277	section 149	Goods and services tax compliance rating	View
5278	section 150	Obligation to furnish information return	View
5279	section 151	Power to collect statistics	View
5280	section 152	Bar on disclosure of information	View
5281	section 153	Taking assistance from an expert	View
5282	section 154	Power to take samples	View
5283	section 155	Burden of Proof	View
5284	section 156	Persons deemed to be public servants	View
5285	section 157	Protection of action taken under this Act	View
5286	section 158	Disclosure of information by a public servant	View
5287	section 159	Publication of information in respect of persons in certain cases	View
5288	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
5289	section 161	Rectification of errors apparent on the face of record	View
5290	section 162	Bar on jurisdiction of civil courts	View
5291	section 163	Levy of fee	View
5292	section 164	Power of Government to make rules	View
5293	section 165	Power to make regulations	View
5294	section 166	Laying of rules, regulations and notifications	View
5295	section 167	Delegation of powers	View
5296	section 168	Power to issue instructions or directions	View
5297	section 169	Service of notice in certain circumstances	View
5298	section 170	Rounding off of tax etc	View
5299	section 171	Anti-profiteering Measure	View
5300	section 172	Removal of difficulties	View
5301	section 173	Amendment of certain Acts	View
5302	section 174	Repeal and saving	View
5303	SCHEDULE 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
5304	SCHEDULE 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
5305	SCHEDULE 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
5306	section 1	Short title, extent and commencement	View
5307	section 2	Definitions	View
5308	section 3	Officers under this Act	View
5309	section 4	Appointment of officers	View
5310	section 5	Powers of officers	View
5311	section 6	Authorisation of officers of central tax as proper officer in certain circumstances	View
5312	section 7	Scope of supply	View
5313	section 8	Tax liability on composite and mixed supplies	View
5314	section 9	Levy and collection	View
5315	section 10	Composition levy	View
5316	section 11	Power to grant exemption from tax	View
5317	section 12	Time of supply of goods	View
5318	section 13	Time of supply of services	View
5319	section 14	Change in rate of tax in respect of supply of goods or services	View
5320	section 15	Value of taxable supply	View
5321	section 16	Eligibility and conditions for taking input tax credit	View
5322	section 17	Apportionment of credit and blocked credits	View
5323	section 18	Availability of credit in special circumstances	View
5324	section 19	Taking input tax credit in respect of inputs and capital goods sent for job work	View
5325	section 20	Manner of distribution of credit by Input Service Distributor	View
5326	section 21	Manner of recovery of credit distributed in excess	View
5327	section 22	Persons liable for registration	View
5328	section 23	Persons not liable for registration	View
5329	section 24	Compulsory registration in certain cases	View
5330	section 25	Procedure for registration	View
5331	section 26	Deemed registration	View
5332	section 27	Special provisions relating to casual taxable person and nonresident taxable person	View
5333	section 28	Amendment of registration	View
5334	section 29	Cancellation of registration	View
5335	section 30	Revocation of cancellation of registration	View
5336	section 31	Tax invoice	View
5337	section 32	Prohibition of unauthorised collection of tax	View
5338	section 33	Amount of tax to be indicated in tax invoice and other documents	View
5339	section 34	Credit and debit notes	View
5340	section 35	Accounts and other records	View
5341	section 36	Period of retention of accounts	View
5342	section 37	Furnishing details of outward supplies	View
5343	section 38	Furnishing details of inward supplies	View
5344	section 39	Furnishing of returns	View
5345	section 40	First Return	View
5346	section 41	Claim of input tax credit and provisional acceptance thereof	View
5347	section 42	Matching, reversal and reclaim of input tax credit	View
5348	section 43	Matching, reversal and reclaim of reduction in output tax liability	View
5349	section 44	Annual return	View
5350	section 45	Final return	View
5351	section 46	Notice to return defaulters	View
5352	section 47	Levy of late fee.	View
5353	section 48	Goods and services tax practitioners	View
5354	section 49	Payment of tax, interest, penalty and other amounts	View
5355	section 50	Interest on delayed payment of tax	View
5356	section 51	Tax deduction at source	View
5357	section 52	Collection of tax at source	View
5358	section 53	Transfer of input tax credit	View
5359	section 54	Refund of tax.	View
5360	section 55	Refund in certain cases	View
5361	section 56	Interest on delayed refunds	View
5362	section 57	Consumer Welfare Fund	View
5363	section 58	Utilisation of Fund	View
5364	section 59	Self-assessment	View
5365	section 60	Provisional assessment	View
5366	section 61	Scrutiny of returns	View
5367	section 62	Assessment of non-filers of returns	View
5368	section 63	Assessment of unregistered persons	View
5369	section 64	Summary assessment in certain special cases	View
5370	section 65	Audit by tax authorities	View
5371	section 66	Special audit	View
5372	section 67	Power of inspection, search and seizure	View
5373	section 68	Inspection of goods in movement	View
5374	section 69	Power to arrest	View
5375	section 70	Power to summon persons to give evidence and produce documents	View
5376	section 71	Access to business premises	View
5377	section 72	Officers to assist proper officers	View
5378	section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts	View
5379	section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts	View
5380	section 75	General provisions relating to determination of tax.	View
5381	section 76	Tax collected but not paid to Government	View
5382	section 77	Tax wrongfully collected and paid to Central Government or State Government	View
5383	section 78	Initiation of recovery proceedings	View
5384	section 79	Recovery of tax	View
5385	section 80	Payment of tax and other amount in instalments	View
5386	section 81	Transfer of property to be void in certain cases	View
5387	section 82	Tax to be first charge on property	View
5388	section 83	Provisional attachment to protect revenue in certain cases	View
5389	section 84	Continuation and validation of certain recovery proceedings	View
5390	section 85	Liability in case of transfer of business	View
5391	section 86	Liability of agent and principal	View
5392	section 87	Liability in case of amalgamation or merger of companies	View
5393	section 88	Liability in case of company in liquidation	View
5394	section 89	Liability of directors of private company	View
5395	section 90	Liability of partners of firm to pay tax	View
5396	section 91	Liability of guardians, trustees etc	View
5397	section 92	Liability of Court of Wards, etc	View
5398	section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
5399	section 94	Liability in other cases	View
5400	section 95	Definitions	View
5401	section 96	Constitution of Authority for Advance Ruling	View
5402	section 97	Application for advance ruling	View
5403	section 98	Procedure on receipt of application	View
5404	section 99	Constitution of Appellate Authority for Advance Ruling	View
5405	section 100	Appeal to the Appellate Authority	View
5406	section 101	Orders of Appellate Authority	View
5407	section 102	Rectification of advance ruling	View
5408	section 103	Applicability of advance ruling	View
5409	section 104	Advance ruling to be void in certain circumstances	View
5410	section 105	Powers of Authority and Appellate Authority	View
5411	section 106	Procedure of Authority and Appellate Authority	View
5412	section 107	Appeals to Appellate Authority	View
5413	section 108	Powers of Revisional Authority	View
5414	section 109	Appellate Tribunal and Benches thereof	View
5415	section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
5416	section 111	Procedure before Appellate Tribunal	View
5417	section 112	Appeals to Appellate Tribunal	View
5418	section 113	Orders of Appellate Tribunal	View
5419	section 114	Financial and administrative powers of State President	View
5420	section 115	Interest on refund of amount paid for admission of appeal	View
5421	section 116	Appearance by authorised representative	View
5422	section 117	Appeal to High Court.	View
5423	section 118	Appeal to Supreme Court	View
5424	section 119	Sums due to be paid notwithstanding appeal etc	View
5425	section 120	Appeal not to be filed in certain cases	View
5426	section 121	Non appealable decisions and orders	View
5427	section 122	Penalty for certain offences	View
5428	section 123	Penalty for failure to furnish information return	View
5429	section 124	Fine for failure to furnish statistics	View
5430	section 125	General penalty	View
5431	section 126	General disciplines related to penalty	View
5432	section 127	Power to impose penalty in certain cases	View
5433	section 128	Power to waive penalty or fee or both	View
5434	section 129	Detention, seizure and release of goods and conveyances in transit	View
5435	section 130	Confiscation of goods or conveyances and levy of penalty	View
5436	section 131	Confiscation or penalty not to interfere with other punishments	View
5437	section 132	Punishment for certain offences	View
5438	section 133	Liability of officers and certain other persons	View
5439	section 134	Cognizance of offences	View
5440	section 135	Presumption of culpable mental state	View
5441	section 136	Relevancy of statements under certain circumstances	View
5442	section 137	Offences by Companies	View
5443	section 138	Compounding of offences	View
5444	section 139	Migration of existing taxpayers	View
5445	section 140	Transitional arrangements for input tax credit	View
5446	section 141	Transitional provisions relating to job work	View
5447	section 142	Miscellaneous transitional provisions	View
5448	section 143	Job work procedure	View
5449	section 144	Presumption as to documents in certain cases	View
5450	section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
5451	section 146	Common Portal	View
5452	section 147	Deemed Exports	View
5453	section 148	Special procedure for certain processes	View
5454	section 149	Goods and services tax compliance rating	View
5455	section 150	Obligation to furnish information return	View
5456	section 151	Power to collect statistics	View
5457	section 152	Bar on disclosure of information	View
5458	section 153	Taking assistance from an expert	View
5459	section 154	Power to take samples	View
5460	section 155	Burden of Proof	View
5461	section 156	Persons deemed to be public servants	View
5462	section 157	Protection of action taken under this Act	View
5463	section 158	Disclosure of information by a public servant	View
5464	section 159	Publication of information in respect of persons in certain cases	View
5465	section 160	Assessment proceedings, etc. not to be invalid on certain grounds	View
5466	section 161	Rectification of errors apparent on the face of record	View
5467	section 162	Bar on jurisdiction of civil courts	View
5468	section 163	Levy of fee	View
5469	section 164	Power of Government to make rules	View
5470	section 165	Power to make regulations	View
5471	section 166	Laying of rules, regulations and notifications	View
5472	section 167	Delegation of powers	View
5473	section 168	Power to issue instructions or directions	View
5474	section 169	Service of notice in certain circumstances	View
5475	section 170	Rounding off of tax etc	View
5476	section 171	Anti-profiteering Measure	View
5477	section 172	Removal of difficulties	View
5478	section 173	Amendment of certain Acts	View
5479	section 174	Repeal and Savings	View
5480	SCHEDULE 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
5481	SCHEDULE 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
5482	SCHEDULE 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
5483	SCHEDULE 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
5484	SCHEDULE 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
5485	SCHEDULE 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View
5486	SCHEDULE 1	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	View
5487	SCHEDULE 2	ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	View
5488	SCHEDULE 3	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	View

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