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Union_Territory_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


CHAPTER-I PRELIMINARY
CHAPTER-II INCIDENCE AND LEVY OF TAX
CHAPTER-III COMMERCIAL TAX AUTHORITIES AND TRIBUNAL
CHAPTER-IV REGISTRATION
CHAPTER-V RETURNS, PAYMENT OF TAX, ASSESSMENT, RECOVERY OF TAX AND REFUND
CHAPTER-VI LIABILITY TO PAY TAX IN CERTAIN CASES
CHAPTER-VIA DEDUCTION AT SOURCE
CHAPTER-VII ACCOUNTS AND RECORDS
CHAPTER-VIII LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY OF INFORMATION
CHAPTER-IX APPEAL, REVISION, REFERENCE AND RECTIFICATION
CHAPTER-X PROCEEDINGS
CHAPTER-XI OFFENCES AND PENALTIES
CHAPTER-XII MISCELLANEOUS
SCHEDULE-I
SCHEDULE-II
SCHEDULE-III

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