Chapter I Preliminary 1. Short title, extent and commencement 2. Definitions (1) “actionable claim” (2) “address of delivery” (3) “address on record” (4) “adjudicating authority” (5) “agent” (6) “aggregate turnover” (7) “agriculturist” (8) “Appellate Authority” (9) “Appellate Tribunal” (10) “appointed day” (11) “assessment” (12) “associated enterprises” (13) “audit” (14) “authorised bank” (15) “authorised representative” (16) “Board” (17) “business” (18) * * * (19) “capital goods” (20) “casual taxable person” (21) “central tax” (22) “cess” (23) “chartered accountant” (24) “Commissioner” (25) “Commissioner in the Board” (26) “common portal” (27) “common working days” (28) “company secretary” (29) “competent authority” (30) “composite supply” (31) “consideration” (32) “continuous supply of goods” (33) “continuous supply of services” (34) “conveyance” (35) “cost accountant” (36) “Council” (37) “credit note” (38) “debit note” (39) “deemed exports” (40) “designated authority” (41) “document” (42) “drawback” (43) “electronic cash ledger” (44) “electronic commerce” (45) “electronic commerce operator” (46) “electronic credit ledger” (47) “exempt supply” (48) “existing law” (49) “family” (50) “fixed establishment” (51) “Fund” (52) “goods” (53) “Government” (54) “Goods and Services Tax (Compensation to States) Act” (55) “goods and services tax practitioner” (56) “India” (57) “Integrated Goods and Services Tax Act” (58) “integrated tax” (59) “input” (60) “input service” (61) “Input Service Distributor” (62) “input tax” (63) “input tax credit” (64) “intra-State supply of goods” (65) “intra-State supply of services” (66) “invoice” or “tax invoice” (67) “inward supply” (68) “job work” (69) “local authority” (70) “location of the recipient of services” (71) “location of the supplier of services” (72) “manufacture” (73) “market value” (74) “mixed supply” (75) “money” (76) “motor vehicle” (77) “non-resident taxable person” (78) “non-taxable supply” (79) “non-taxable territory” (80) “notification” (81) “other territory” (82) “output tax” (83) “outward supply” (84) “person” (85) “place of business” (86) “place of supply” (87) “prescribed” (88) “principal” (89) “principal place of business” (90) “principal supply” (91) “proper officer” (92) “quarter” (93) “recipient” (94) “registered person” (95) “regulations” (96) “removal” (97) “return” (98) “reverse charge” (99) “Revisional Authority” (100) “Schedule” (101) “securities” (102) “services” (103) “State” (104) “State tax” (105) “supplier” (106) “tax period” (107) “taxable person” (108) “taxable supply” (109) “taxable territory” (110) “telecommunication service” (111) “the State Goods and Services Tax Act” (112) “turnover in State” or “turnover in Union territory” (113) “usual place of residence” (114) “Union territory” (115) “Union territory tax” (116) “Union Territory Goods and Services Tax Act” (117) “valid return” (118) “voucher” (119) “works contract” (120) words and expressions (121) * * * Chapter II Administration 3. Officers under this Act 4. Appointment of officers 5. Powers of officers 6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances Chapter III Levy and Collection of Tax 7. Scope of supply 8. Tax liability on composite and mixed supplies 9. Levy and collection 10. Composition levy 11. Power to grant exemption from tax Chapter IV Time and Value of Supply 12. Time of supply of goods 13. Time of supply of services 14. Change in rate of tax in respect of supply of goods or services 15. Value of taxable supply Chapter V Input Tax Credit 16. Eligibility and conditions for taking input tax credit 17. Apportionment of credit and blocked credits 18. Availability of credit in special circumstances 19. Taking input tax credit in respect of inputs and capital goods sent for job-work 20. Manner of distribution of credit by Input Service Distributor 21. Manner of recovery of credit distributed in excess Chapter VI Registration 22. Persons liable for registration 23. Persons not liable for registration 24. Compulsory registration in certain cases 25. Procedure for registration 26. Deemed registration 27. Special provisions relating to casual taxable person and non-resident taxable person 28. Amendment of registration 29. Cancellation or suspension of registration 30. Revocation of cancellation of registration Chapter VII Tax Invoice, Credit and Debit Notes 31. Tax invoice 31A. Facility of digital payment to recipient 32. Prohibition of unauthorised collection of tax 33. Amount of tax to be indicated in tax invoice and other documents 34. Credit and debit notes Chapter VIII Accounts and Records 35. Accounts and other records 36. Period of retention of accounts Chapter IX Returns 37. Furnishing details of outward supp |
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