Chapter/Section

CHAPTER I – PRELIMINARY

Section 1 - Short title, extent and commencement

Section 2 - Definitions

CHAPTER II – ADMINISTRATION

Section 3 - Officers under this Act

Section 4 - Appointment of officers

Section 5 - Powers of officers

Section 6 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

CHAPTER III - LEVY AND COLLECTION OF TAX

Section 7 - Scope of supply

Section 8 - Tax liability on composite and mixed supplies

Section 9 - Levy and collection

Section 10 - Composition levy

Section 11 - Power to grant exemption from tax

Section 11A - Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice

 SCHEDULE I - ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION

 SCHEDULE II - ACTIVITIES  [OR TRANSACTIONS] TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES

 SCHEDULE III - ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES

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 goods or services

Section 15 - Value of taxable supply

CHAPTER V - INPUT TAX CREDIT

Section 16 - Eligibility and conditions for taking input tax credit

Section 17 - Apportionment of credit and blocked credits

Section 18 - Availability of credit in special circumstances

Section 19 - Taking input tax credit in respect of inputs and capital goods sent for job work

Section 20 - Manner of distribution of credit by Input Service Distributor

Section 21 - Manner of recovery of credit distributed in excess

CHAPTER VI – REGISTRATION

Section 22 - Persons liable for registration

Section 23 - Persons not liable for registration

Section 24 - Compulsory registration in certain cases

Section 25 - Procedure for registration

Section 26 - Deemed registration

Section 27 - Special provisions relating to casual taxable person and non-resident taxable person

Section 28 - Amendment of registration

Section 29 - Cancellation of registration

Section 30 - Revocation of cancellation of registration

CHAPTER VII - TAX INVOICE, CREDIT AND DEBIT NOTES

Section 31 - Tax invoice

Section 31A - Facility of digital payment to recipient

Section 32 - Prohibition of unauthorised collection of tax

Section 33 - Amount of tax to be indicated in tax invoice and other documents

Section 34 - Credit and debit notes

CHAPTER VIII - ACCOUNTS AND RECORDS

Section 35 - Accounts and other records

Section 36 - Period of retention of accounts