| Chapter: I |
| PRELIMINARY |
| Section 1 | : | Short title, extent and commencement |
| Section 2 | : | Definitions |
| Section 3 | : | Meaning and scope of supply |
| Chapter: II |
| ADMINISTRATION |
| Section 4 | : | Classes of officers under the Central Goods and Services Tax Act |
| Section 4- | : | Classes of officers under the State Goods and Services Tax Act |
| Section 5 | : | Appointment of officers under the Central Goods and Services Tax Act |
| Section 6 | : | Powers of officers under the Central Goods and Services Tax Act |
| Chapter: III |
| LEVY OF, AND EXEMPTION FROM, TAX |
| Section 7 | : | Levy and Collection of Central/State Goods and Services Tax |
| Section 8 | : | Composition Levy |
| Section 9 | : | Taxable person |
| Section 10 | : | Power to grant exemption from tax |
| Section 11 | : | Remission of tax on supplies found deficient in quantity |
| Chapter: IV |
| TIME AND VALUE OF SUPPLY |
| Section 12 | : | Time of supply of goods |
| Section 13 | : | Time of supply of services |
| Section 14 | : | Change in rate of tax in respect of supply of services |
| Section 15 | : | Value of taxable supply |
| Chapter: V |
| INPUT TAX CREDIT |
| Section 16 | : | Manner of taking input tax credit |
| Section 16A | : | Taking input tax credit in respect of inputs sent for job work |
| Section 17 | : | Manner of distribution of credit by Input Service Distributor |
| Section 18 | : | Manner of recovery of credit distributed in excess |
| Chapter: VI |
| REGISTRATION |
| Section 19 | : | Registration |
| Section 19A | : | Special provisions relating to casual taxable person and non-resident taxable person |
| Section 20 | : | Amendment of registration |
| Section 21 | : | Cancellation of registration |
| Section 22 | : | Revocation of cancellation of registration |
| Chapter: VII |
| TAX INVOICE, CREDIT AND DEBIT NOTES |
| Section 23 | : | Tax invoice |
| Section 23A | : | Amount of tax to be indicated in tax invoice and other documents |
| Section 24 | : | Credit and debit notes |
| Chapter: VIII |
| RETURNS |
| Section 25 | : | Furnishing details of outward supplies |
| Section 26 | : | Furnishing details of inward supplies |
| Section 27 | : | Returns |
| Section 27A | : | First Return |
| Section 28 | : | Claim of input tax credit and provisional acceptance thereof |
| Section 29 | : | Matching, reversal and reclaim of input tax credit |
| Section 29A | : | Matching, reversal and reclaim of reduction in output tax liability |
| Section 30 | : | Annual return |
| Section 31 | : | Final return |
| Section 32 | : | Notice to return defaulters |
| Section 33 | : | Levy of late fee |
| Section 34 | : | Tax Return Preparers |
| Chapter: IX |
| PAYMENT OF TAX |
| Section 35 | : | Payment of tax, interest, penalty and other amounts |
| Section 36 | : | Interest on delayed payment of tax |
| Section 37 | : | Tax deduction at source |
| Chapter: IX A |
| TRANSFER OF INPUT TAX CREDIT |
| Section 37A | : | Transfer of input tax credit |
| Chapter: X |
| REFUNDS |
| Section 38 | : | Refund of tax |
| Section 39 | : | Interest on delayed refunds |
| Section 40 | : | Consumer Welfare Fund |
| Section 41 | : | Utilization of the Fund |
| Chapter: XI |
| ACCOUNTS AND RECORDS |
| Section 42 | : | Accounts and other records |
| Section 43 | : | Period of retention of accounts |
| Chapter: XI A |
| JOB WORK |
| Section 43A | : | Special procedure for removal of goods for certain purposes |
| Chapter: XI B |
| ELECTRONIC COMMERCE |
| Section 43B | : | Definitions |
| Section 43C | : | Collection of tax at source |
| Chapter: XII |
| ASSESSMENT |
| Section 44 | : | Self-Assessment |
| Section 44A | : | Provisional Assessment |
| Section 45 | : | Scrutiny of returns |
| Section 46 | : | Assessment of non-filers of returns |
| Section 47 | : | Assessment of unregistered persons |
| Section 48 | : | Summary assessment in certain special cases |
| Chapter: XIII |
| AUDIT |
| Section 49 | : | Audit by tax authorities |
| Section 50 | : | Special audit |
| Chapter: XIV |
| DEMANDS AND RECOVERY |
| Section 51 | : | Determination of tax not paid or short paid or erroneously refunded |
| Section 52 | : | Tax collected but not deposited with the Central or a State Government |
| Section 53 | : | Tax wrongfully collected and deposited with the Central or a State Government |
| Section 54 | : | Recovery of tax |
| Section 55 | : | Payment of tax and other amount in installments. |
| Section 56 | : | Transfer of property to be void in certain cases |
| Section 57 | : | Tax to be first charge on property |
| Section 58 | : | Provisional attachment to protect revenue in certain cases |
| Section 59 | : | Continuation of certain recovery proceedings |
| Chapter: XV |
| INSPECTION, SEARCH, SEIZURE AND ARRES |
| Section 60 | : | Power of inspection, search and seizure |
| Section 61 | : | Inspection of goods in movement |
| Section 62 | : | Power to arrest |
| Section 63 | : | Power to summon persons to give evidence and produce documents |
| Section 64 | : | Access to business premises |
| Section 65 | : | Officers required to assist CGST/SGST officers |
| Chapter: XVI |
| OFFENCES AND PENALTIES |
| Section 66 | : | Offences and penalties |
| Section 67 | : | General penalty |
| Section 68 | : | General disciplines related to penalty |
| Section 69 | : | Detention of goods and conveyances, and levy of penalty |
| Section 70 | : | Confiscation of goods and levy of penalty |
| Section 71 | : | Confiscation of conveyances |
| Section 72 | : | Confiscation or penalty not to interfere with other punishments |
| Chapter: XVII |
| PROSECUTION AND COMPOUNDING OF OFFENCES |
| Section 73 | : | Prosecution |
| Section 74 | : | Cognizance of offences |
| Section 75 | : | Presumption of culpable mental state |
| Section 76 | : | Relevancy of statements under certain circumstances |
| Section 77 | : | Offences by Companies and certain other persons |
| Section 78 | : | Compounding of offences |
| Chapter: XVIII |
| APPEALS |
| Section 79 | : | Appeals to First Appellate Authority |
| Section 80 | : | Left Blank |
| Section 81 | : | Constitution of the National Appellate Tribunal |
| Section 82 | : | Appeals to the Appellate Tribunal |
| Section 83 | : | Orders of Appellate Tribunal |
| Chapter: XVIII |
| APPEALS AND REVISION |
| Section 79 | : | Appeals to First Appellate Authority |
| Section 80 | : | Revisional powers of Commissioner |
| Section 81 | : | Constitution of the National Appellate Tribunal |
| Section 82 | : | Appeals to the Appellate Tribunal |
| Section 83 | : | Orders of Appellate Tribunal |
| Section 84 | : | Procedure of Appellate Tribunal |
| Section 85 | : | Interest on delayed refund of pre-deposit |
| Section 86 | : | Appearance by authorised representative |
| Section 87 | : | Appeal to the High Court |
| Section 88 | : | Appeal to the Supreme Court |
| Section 89 | : | Hearing before Supreme Court |
| Section 90 | : | Sums due to be paid notwithstanding appeal etc. |
| Section 91 | : | Exclusion of time taken for copy |
| Section 92 | : | Appeal not to be filed in certain cases |
| Section 93 | : | Non Appealable decisions and orders |
| Chapter: XIX |
| ADVANCE RULING |
| Section 94 | : | Definitions |
| Section 95 | : | Authority for Advance Ruling |
| Section 96 | : | Appellate Authority for Advance Ruling |
| Section 97 | : | Application for advance ruling |
| Section 98 | : | Procedure on receipt of application |
| Section 99 | : | Appeal to the Appellate Authority |
| Section 100 | : | Orders of the Appellate Authority |
| Section 101 | : | Rectification of advance ruling |
| Section 102 | : | Applicability of advance ruling |
| Section 103 | : | Advance ruling to be void in certain circumstances |
| Section 104 | : | Powers of the Authority and Appellate Authority |
| Section 105 | : | Procedure of the Authority and the Appellate Authority |
| Chapter: XX |
| SETTLEMENT OF CASES |
| Section - | : | SETTLEMENT OF CASES |
| Chapter: XXI |
| PRESUMPTION AS TO DOCUMENTS |
| Section 106 | : | Presumption as to documents in certain cases |
| Section 107 | : | Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence |
| Chapter: XXII |
| LIABILITY TO PAY IN CERTAIN CASES |
| Section 108 | : | Liability in case of transfer of business |
| Section 109 | : | Liability in case of amalgamation /merger of companies |
| Section 110 | : | Liability in case of company in liquidation |
| Section 111 | : | Liability of partners of firm to pay tax |
| Section 112 | : | Liability of guardians, trustees etc. |
| Section 113 | : | Liability of Court of Wards etc. |
| Section 114 | : | Special provision regarding liability to pay tax in certain cases |
| Section 115 | : | Liability in other cases |
| Chapter: XXIII |
| MISCELLANEOUS PROVISIONS |
| Section 116 | : | GST compliance rating |
| Section 117 | : | Obligation to furnish information return |
| Section 118 | : | Penalty for failure to furnish information return |
| Section 119 | : | Power to collect statistics |
| Section 120 | : | Disclosure of information required under section 119 |
| Section 121 | : | Test purchase of goods and/or services |
| Section 122 | : | Drawal of samples |
| Section 123 | : | Burden of Proof |
| Section 124 | : | Persons discharging functions under the Act shall be deemed to be public servants |
| Section 125 | : | Indemnity |
| Section 126 | : | Disclosure of information by a public servant |
| Section 127 | : | Publication of information respecting persons in certain cases |
| Section 128 | : | Assessment proceedings, etc. not to be invalid on certain grounds |
| Section 129 | : | Rectification of mistakes or errors apparent from record |
| Section 130 | : | Bar of jurisdiction of civil courts |
| Section 131 | : | Levy of fees |
| Section 132 | : | Power of Central (or State) Government to make rules |
| Section 132A | : | General power to make Regulations |
| Section 133 | : | Delegation of powers |
| Section 134 | : | Instructions to GST Officers |
| Section 135 | : | Removal of difficulties |
| Section 136 | : | Service of notice in certain circumstances |
| Section 137 | : | Rounding off of tax etc. |
| Section 138 | : | Effect of amendments, etc., of rules, notifications or orders |
| Section 139 | : | Publication of rules and notifications and laying of rules before Parliament / State Legislature |
| Chapter: XXIV |
| REPEAL AND SAVING |
| Section 140 | : | Repeal and saving |
| Chapter: XXV |
| TRANSITIONAL PROVISIONS |
| Section 141 | : | General provisions |
| Section 142 | : | Migration of existing taxpayers to GST |
| Section 143 | : | Amount of CENVAT credit carried forward in a return to be allowed as input tax credit |
| Section 144 | : | Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations |
| Section 145 | : | Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations |
| Section 146 | : | Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme |
| Section 147 | : | Amount payable in the event of a taxable person switching over to composition scheme |
| Section 148 | : | Exempted goods returned to the place of business on or after the appointed day |
| Section 149 | : | Duty paid goods returned to the place of business on or after the appointed day |
| Section 150 | : | Inputs removed for job work and returned on or after the appointed day |
| Section 151 | : | Semi-finished goods removed for job work and returned on or after the appointed day |
| Section 152 | : | Finished goods removed for carrying out certain processes and returned on or after the appointed day |
| Section 153 | : | Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract |
| Section 154 | : | Pending refund claims to be disposed of under earlier law |
| Section 155 | : | Claim of cenvat credit to be disposed of under the earlier law |
| Section 156 | : | Finalization of proceedings relating to output duty liability |
| Section 157 | : | Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings |
| Section 158 | : | Treatment of the amount recovered or refunded pursuant to revision of returns |
| Section 159 | : | Treatment of long term construction / works contracts |
| Section 160 | : | Progressive or periodic supply of goods or services |
| Section 161 | : | Treatment of retention payments |
| Section 162 | : | Credit distribution of service tax by ISD |
| Section 162A | : | Tax paid on goods lying with agents to be allowed as credit |
| Section 162B | : | Tax paid on capital goods lying with agents to be allowed as credit |
| Section 162C | : | Treatment of branch transfers |
| Section 162D | : | Goods sent on approval basis returned on or after the appointed day |
| Section 162E | : | Deduction of tax source |
| SCHEDULES |
| SCHEDULE I | : | MATTERS TO BE TREATED AS SUPPLY WITHOUT CONSIDERATION |
| SCHEDULE II | : | MATTERS TO BE TREATED AS SUPPLY OF GOODS OR SERVICES |
| SCHEDULE III | : | LIABILITY TO BE REGISTERED |
| SCHEDULE IV | : | Activities or transactions in respect of which the Central Government, a State Government or any Local Authority shall not be regarded as a taxable person |