| Section 1 - Short title, extent and commencement | ACTIVE |
| Section 2 - Definitions | ACTIVE |
| Section 3 - Officers under this Act | ACTIVE |
| Section 4 - Appointment of officers | ACTIVE |
| Section 5 - Powers of officers | ACTIVE |
| Section 6 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances | ACTIVE |
| Section 7 - Scope of supply | ACTIVE |
| Section 8 - Tax liability on composite and mixed supplies | ACTIVE |
| Section 9 - Levy and collection | ACTIVE |
| Section 10 - Composition levy | OMITTED |
| Section 11 - Power to grant exemption from tax | ACTIVE |
| Section 11A - Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice | ACTIVE |
| Section 12 - Time of supply of goods | ACTIVE |
| Section 13 - Time of supply of services | ACTIVE |
| Section 14 - Change in rate of tax in respect of supply of goods or services | ACTIVE |
| Section 15 - Value of taxable supply | ACTIVE |
| Section 16 - Eligibility and conditions for taking input tax credit | OMITTED |
| Section 17 - Apportionment of credit and blocked credits | ACTIVE |
| Section 18 - Availability of credit in special circumstances | ACTIVE |
| Section 19 - Taking input tax credit in respect of inputs and capital goods sent for job work | ACTIVE |
| Section 20 - Manner of distribution of credit by Input Service Distributor | ACTIVE |
| Section 21 - Manner of recovery of credit distributed in excess | ACTIVE |
| Section 22 - Persons liable for registration | ACTIVE |
| Section 23 - Persons not liable for registration | ACTIVE |
| Section 24 - Compulsory registration in certain cases | OMITTED |
| Section 25 - Procedure for registration | ACTIVE |
| Section 26 - Deemed registration | ACTIVE |
| Section 27 - Special provisions relating to casual taxable person and non-resident taxable person | ACTIVE |
| Section 28 - Amendment of registration | ACTIVE |
| Section 29 - Cancellation or suspension of registration | ACTIVE |
| Section 30 - Revocation of cancellation of registration | ACTIVE |
| Section 31 - Tax invoice | ACTIVE |
| Section 31A - Facility of digital payment to recipient | ACTIVE |
| Section 32 - Prohibition of unauthorised collection of tax | ACTIVE |
| Section 33 - Amount of tax to be indicated in tax invoice and other documents | ACTIVE |
| Section 34 - Credit and debit notes | ACTIVE |
| Section 35 - Accounts and other records | ACTIVE |
| Section 36 - Period of retention of accounts | ACTIVE |
| Section 37 - Furnishing details of outward supplies | ACTIVE |
| Section 38 - Communication of details of inward supplies and input tax credit | ACTIVE |
| Section 39 - Furnishing of returns | ACTIVE |
| Section 40 - First return | ACTIVE |
| Section 41 - Availment of input tax credit | ACTIVE |
| Section 42 - Matching, reversal and reclaim of input tax credit | OMITTED |
| Section 43 - Matching, reversal and reclaim of reduction in output tax liability | OMITTED |
| Section 43A - Procedure for furnishing return and availing input tax credit | OMITTED |
| Section 44 - Annual return | ACTIVE |
| Section 45 - Final return | ACTIVE |
| Section 46 - Notice to return defaulters | ACTIVE |
| Section 47 - Levy of late fee | ACTIVE |
| Section 48 - Goods and services tax practitioners | ACTIVE |
| Section 49 - Payment of tax, interest, penalty and other amounts | ACTIVE |
| Section 49A - Utilisation of input tax credit subject to certain conditions | ACTIVE |
| Section 49B - Order of utilisation of input tax credit | ACTIVE |
| Section 50 - Interest on delayed payment of tax | ACTIVE |
| Section 51 - Tax deduction at source | ACTIVE |
| Section 52 - Collection of tax at source | ACTIVE |
| Section 53 - Transfer of input tax credit | ACTIVE |
| Section 53A - Transfer of certain amounts | ACTIVE |
| Section 54 - Refund of tax | ACTIVE |
| Section 55 - Refund in certain cases | ACTIVE |
| Section 56 - Interest on delayed refunds | ACTIVE |
| Section 57 - Consumer Welfare Fund | ACTIVE |
| Section 58 - Utilisation of Fund | ACTIVE |
| Section 59 - Self-assessment | ACTIVE |
| Section 60 - Provisional assessment | ACTIVE |
| Section 61 - Scrutiny of returns | ACTIVE |
| Section 62 - Assessment of non-filers of returns | ACTIVE |
| Section 63 - Assessment of unregistered persons | ACTIVE |
| Section 64 - Summary assessment in certain special cases | ACTIVE |
| Section 65 - Audit by tax authorities | ACTIVE |
| Section 66 - Special audit | ACTIVE |
| Section 67 - Power of inspection, search and seizure | ACTIVE |
| Section 68 - Inspection of goods in movement | ACTIVE |
| Section 69 - Power to arrest | ACTIVE |
| Section 70 - Power to summon persons to give evidence and produce documents | ACTIVE |
| Section 71 - Access to business premises | ACTIVE |
| Section 72 - Officers to assist proper officers | ACTIVE |
| Section 73 - Determination of tax , pertaining to the period up to | ACTIVE |
| Section 74 - Determination of tax , pertaining to the period up to | ACTIVE |
| Section 74A - Determination of tax not paid or short paid or | ACTIVE |
| Section 75 - General provisions relating to determination of tax | ACTIVE |
| Section 76 - Tax collected but not paid to Government | ACTIVE |
| Section 77 - Tax wrongfully collected and paid to Central Government or State Government | ACTIVE |
| Section 78 - Initiation of recovery proceedings | ACTIVE |
| Section 79 - Recovery of tax | ACTIVE |
| Section 80 - Payment of tax and other amount in instalments | ACTIVE |
| Section 81 - Transfer of property to be void in certain cases | ACTIVE |
| Section 82 - Tax to be first charge on property | ACTIVE |
| Section 83 - Provisional attachment to protect revenue in certain cases | ACTIVE |
| Section 84 - Continuation and validation of certain recovery proceedings | ACTIVE |
| Section 85 - Liability in case of transfer of business | ACTIVE |
| Section 86 - Liability of agent and principal | ACTIVE |
| Section 87 - Liability in case of amalgamation or merger of companies | ACTIVE |
| Section 88 - Liability in case of company in liquidation | ACTIVE |
| Section 89 - Liability of directors of private company | ACTIVE |
| Section 90 - Liability of partners of firm to pay tax | ACTIVE |
| Section 91 - Liability of guardians, trustees, etc | ACTIVE |
| Section 92 - Liability of Court of Wards, etc | ACTIVE |
| Section 93 - Special provisions regarding liability to pay tax, interest or penalty in certain cases | ACTIVE |
| Section 94 - Liability in other cases | ACTIVE |
| Section 95 - Definitions | ACTIVE |
| Section 96 - Authority for advance ruling | ACTIVE |
| Section 97 - Application for advance ruling | ACTIVE |
| Section 98 - Procedure on receipt of application | ACTIVE |
| Section 99 - Appellate Authority for advance ruling | ACTIVE |
| Section 100 - Appeal to Appellate Authority | ACTIVE |
| Section 101 - Orders of Appellate Authority | ACTIVE |
| Section 101A - Constitution of National Appellate Authority for Advance Ruling | ACTIVE |
| Section 101B - Appeal to National Appellate Authority | ACTIVE |
| Section 101C - Order of National Appellate Authority | ACTIVE |
| Section 102 - Rectification of advance ruling | ACTIVE |
| Section 103 - Applicability of advance ruling | ACTIVE |
| Section 104 - Advance ruling to be void in certain circumstances | ACTIVE |
| Section 105 - Powers of Authority, Appellate Authority and National Appellate Authority | ACTIVE |
| Section 106 - Procedure of Authority, Appellate Authority and National Appellate Authority | ACTIVE |
| Section 107 - Appeals to Appellate Authority | ACTIVE |
| Section 108 - Powers of Revisional Authority | ACTIVE |
| Section 109 - Constitution of Appellate Tribunal and Benches thereof | ACTIVE |
| Section 110 - President and Members of Appellate Tribunal, their | ACTIVE |
| Section 111 - Procedure before Appellate Tribunal | ACTIVE |
| Section 112 - Appeals to Appellate Tribunal | ACTIVE |
| Section 113 - Orders of Appellate Tribunal | ACTIVE |
| Section 114 - Financial and administrative powers of President | ACTIVE |
| Section 115 - Interest on refund of amount paid for admission of appeal | ACTIVE |
| Section 116 - Appearance by authorised representative | ACTIVE |
| Section 117 - Appeal to High Court | ACTIVE |
| Section 118 - Appeal to Supreme Court | ACTIVE |
| Section 119 - Sums due to be paid notwithstanding appeal, etc | ACTIVE |
| Section 120 - Appeal not to be filed in certain cases | ACTIVE |
| Section 121 - Non-appealable decisions and orders | ACTIVE |
| Section 122 - Penalty for certain offences | ACTIVE |
| Section 122A - Penalty for failure to register certain machines used in | ACTIVE |
| Section 122B - Penalty for failure to comply with track and trace mechanism | ACTIVE |
| Section 123 - Penalty for failure to furnish information return | ACTIVE |
| Section 124 - Fine for failure to furnish statistics | ACTIVE |
| Section 125 - General penalty | ACTIVE |
| Section 126 - General disciplines related to penalty | ACTIVE |
| Section 127 - Power to impose penalty in certain cases | ACTIVE |
| Section 128 - Power to waive penalty or fee or both | ACTIVE |
| Section 128A - Waiver of interest or penalty or both relating to demands | ACTIVE |
| Section 129 - Detention, seizure and release of goods and conveyances in transit | ACTIVE |
| Section 130 - Confiscation of goods or conveyances and levy of penalty | ACTIVE |
| Section 131 - Confiscation or penalty not to interfere with other punishments | ACTIVE |
| Section 132 - Punishment for certain offences | ACTIVE |
| Section 133 - Liability of officers and certain other persons | ACTIVE |
| Section 134 - Cognizance of offences | ACTIVE |
| Section 135 - Presumption of culpable mental state | ACTIVE |
| Section 136 - Relevancy of statements under certain circumstances | ACTIVE |
| Section 137 - Offences by companies | ACTIVE |
| Section 138 - Compounding of offences | ACTIVE |
| Section 139 - Migration of existing taxpayers | ACTIVE |
| Section 140 - Transitional arrangements for input tax credit | ACTIVE |
| Section 141 - Transitional provisions relating to job work | ACTIVE |
| Section 142 - Miscellaneous transitional provisions | ACTIVE |
| Section 143 - Job work procedure | ACTIVE |
| Section 144 - Presumption as to documents in certain cases | ACTIVE |
| Section 145 - Admissibility of micro films, facsimile copies of documents and | ACTIVE |
| Section 146 - Common Portal | ACTIVE |
| Section 147 - Deemed exports | ACTIVE |
| Section 148 - Special procedure for certain processes | ACTIVE |
| Section 148A - Track and trace mechanism for certain goods | ACTIVE |
| Section 149 - Goods and services tax compliance rating | ACTIVE |
| Section 150 - Obligation to furnish information return | ACTIVE |
| Section 151 - Power to call for information | ACTIVE |
| Section 152 - Bar on disclosure of information | ACTIVE |
| Section 153 - Taking assistance from an expert | ACTIVE |
| Section 154 - Power to take samples | ACTIVE |
| Section 155 - Burden of proof | ACTIVE |
| Section 156 - Persons deemed to be public servants | ACTIVE |
| Section 157 - Protection of action taken under this Act | ACTIVE |
| Section 158 - Disclosure of information by a public servant | ACTIVE |
| Section 158A - Consent based sharing of information furnished by taxable | ACTIVE |
| Section 159 - Publication of information in respect of persons in certain cases | ACTIVE |
| Section 160 - Assessment proceedings, etc., not to be invalid on certain grounds | ACTIVE |
| Section 161 - Rectification of errors apparent on the face of record | ACTIVE |
| Section 162 - Bar on jurisdiction of civil courts | ACTIVE |
| Section 163 - Levy of fee | ACTIVE |
| Section 164 - Power of Government to make rules | ACTIVE |
| Section 165 - Power to make regulations | ACTIVE |
| Section 166 - Laying of rules, regulations and notifications | ACTIVE |
| Section 167 - Delegation of powers | ACTIVE |
| Section 168 - Power to issue instructions or directions | ACTIVE |
| Section 168A - Power of Government to extend time limit in special circumstances | ACTIVE |
| Section 169 - Service of notice in certain circumstances | ACTIVE |
| Section 170 - Rounding off of tax, etc | ACTIVE |
| Section 171 - Anti-profiteering measure | ACTIVE |
| Section 172 - Removal of difficulties | ACTIVE |
| Section 173 - Amendment of Act 32 of 1994 | OMITTED |
| Section 174 - Repeal and saving | ACTIVE |