| GSTA_001 | Section 1 - Short title, extent and commencement |
| GSTA_002 | Section 2 - Definitions |
| GSTA_003 | Section 3 - Officers under this Act |
| GSTA_004 | Section 4 - Appointment of officers |
| GSTA_005 | Section 5 - Powers of officers |
| GSTA_006 | Section 6 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances |
| GSTA_007 | Section 7 - Scope of supply |
| GSTA_008 | Section 8 - Tax liability on composite and mixed supplies |
| GSTA_009 | Section 9 - Levy and collection |
| GSTA_010 | Section 10 - Composition levy |
| GSTA_011 | Section 11 - Power to exemption from tax |
| GSTA_011A | Section 11A - Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice |
| GSTA_012 | Section 12 - Time of supply of goods |
| GSTA_013 | Section 13 - Time of supply of services |
| GSTA_014 | Section 14 - Change in rate of tax in respect of supply of goods or services |
| GSTA_015 | Section 15 - Value of taxable supply |
| GSTA_016 | Section 16 - Eligibility and conditions for taking input tax credit |
| GSTA_017 | Section 17 - Apportionment of credit and blocked credit |
| GSTA_018 | Section 18 - Availability of credit in special circumstances |
| GSTA_019 | Section 19 - Taking input tax credit in respect of inputs and capital goods sent for job work |
| GSTA_020 | Section 20 - Manner of distribution of credit by Input Service Distributor |
| GSTA_021 | Section 21 - Manner of recovery of credit distributed in excess |
| GSTA_022 | Section 22 - Persons liable for registration |
| GSTA_023 | Section 23 - Persons not liable for registration |
| GSTA_024 | Section 24 - Compulsory registration in certain cases |
| GSTA_025 | Section 25 - Procedure for registration |
| GSTA_026 | Section 26 - Deemed registration |
| GSTA_027 | Section 27 - Special provisions relating to casual taxable person and non-resident taxable person. |
| GSTA_028 | Section 28 - Amendment of registration |
| GSTA_029 | Section 29 - Cancellation or suspension of registration |
| GSTA_030 | Section 30 - Revocation of cancellation of registration |
| GSTA_031 | Section 31 - Tax invoice |
| GSTA_032 | Section 31A - Facility of digital payment to recipient |
| GSTA_033 | Section 32 - Prohibition of unauthorised collection of tax. |
| GSTA_034 | Section 33 - Amount of tax to be indicated in tax invoice and other documents |
| GSTA_035 | Section 34 - Credit and debit notes |
| GSTA_036 | Section 35 - Accounts and other records |
| GSTA_037 | Section 36 - Period of retention of accounts |
| GSTA_038 | Section 37 - Furnishing details of outward supplies |
| GSTA_039 | Section 38 - Communication of details of inward supplies and input tax credit |
| GSTA_040 | Section 39 - Furnishing of returns |
| GSTA_041 | Section 40 - First return |
| GSTA_042 | Section 41 - Availment of input tax credit |
| GSTA_043 | Section 42 - * * * * |
| GSTA_044 | Section 43 - * * * * |
| GSTA_045 | Section 43A - * * * * |
| GSTA_046 | Section 44 - Annual return |
| GSTA_047 | Section 45 - Final return |
| GSTA_048 | Section 46 - Notice to return defaulters |
| GSTA_049 | Section 47 - Levy of late fee |
| GSTA_050 | Section 48 - Goods and services tax practitioners |
| GSTA_051 | Section 49 - Payment of tax, interest, penalty and other amounts |
| GSTA_052 | Section 49A - Utilisation of input tax credit subject to certain conditions |
| GSTA_053 | Section 49B - Order of utilisation of input tax credit |
| GSTA_054 | Section 50 - Interest on delayed payment of tax |
| GSTA_055 | Section 51 - Tax deduction at source |
| GSTA_056 | Section 52 - Collection of tax at source |
| GSTA_057 | Section 53 - Transfer of input tax credit |
| GSTA_058 | Section 53A - Transfer of certain amounts |
| GSTA_059 | Section 54 - Refund of tax |
| GSTA_060 | Section 55 - Refund in certain cases |
| GSTA_061 | Section 56 - Interest on delayed refunds |
| GSTA_062 | Section 57 - Consumer Welfare Fund. |
| GSTA_063 | Section 58 - Utilisation of Fund |
| GSTA_064 | Section 59 - Self-assessment |
| GSTA_065 | Section 60 - Provisional assessment |
| GSTA_066 | Section 61 - Scrutiny of returns |
| GSTA_067 | Section 62 - Assessment of non-filers of returns |
| GSTA_068 | Section 63 - Assessment of unregistered persons |
| GSTA_069 | Section 64 - Summary assessment in certain special cases |
| GSTA_070 | Section 65 - Audit by tax authorities |
| GSTA_071 | Section 66 - Special audit |
| GSTA_072 | Section 67 - Power of inspection, search and seizure |
| GSTA_073 | Section 68 - Inspection of goods in movement |
| GSTA_074 | Section 69 - Power to arrest |
| GSTA_075 | Section 70 - Power to summon persons to give evidence and produce documents |
| GSTA_076 | Section 71 - Access to business premises |
| GSTA_077 | Section 72 - Officers to assist proper officers |
| GSTA_078 | Section 73 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts |
| GSTA_079 | Section 74 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts |
| GSTA_079A | Section 74 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onwards |
| GSTA_080 | Section 75 - General provisions relating to determination of tax |
| GSTA_081 | Section 76 - Tax collected but not paid to Government |
| GSTA_082 | Section 77 - Tax wrongfully collected and paid to Central Government or State Government |
| GSTA_083 | Section 78 - Initiation of recovery proceedings |
| GSTA_084 | Section 79 - Recovery of tax |
| GSTA_085 | Section 80 - Payment of tax and other amount in instalments |
| GSTA_086 | Section 81 - Transfer of property to be void in certain cases |
| GSTA_087 | Section 82 - Tax to be first charge on property |
| GSTA_088 | Section 83 - Provisional attachment to protect revenue in certain cases |
| GSTA_089 | Section 84 - Continuation and validation of certain recovery proceedings |
| GSTA_090 | Section 85 - Liability in case of transfer of business |
| GSTA_091 | Section 86 - Liability of agent and principal |
| GSTA_092 | Section 87 - Liability in case of amalgamation or merger of companies |
| GSTA_093 | Section 88 - Liability in case of company in liquidation |
| GSTA_094 | Section 89 - Liability of directors of private company |
| GSTA_095 | Section 90 - Liability of partners of firm to pay tax |
| GSTA_096 | Section 91 - Liability of guardians, trustees, etc. |
| GSTA_097 | Section 92 - Liability of Court of Wards, etc. |
| GSTA_098 | Section 93 - Special provisions regarding liability to pay tax, interest or penalty in certain cases |
| GSTA_099 | Section 94 - Liability in other cases |
| GSTA_100 | Section 95 - Definitions |
| GSTA_101 | Section 96 - Authority for advance ruling |
| GSTA_102 | Section 97 - Application for advance ruling |
| GSTA_103 | Section 98 - Procedure on receipt of application |
| GSTA_104 | Section 99 - Appellate Authority for Advance Ruling |
| GSTA_105 | Section 100 - Appeal to Appellate Authority |
| GSTA_106 | Section 101 - Orders of Appellate Authority |
| GSTA_107 | Section 101A - Constitution of National Appellate Authority for Advance Ruling |
| GSTA_108 | Section 101B - Appeal to National Appellate Authority |
| GSTA_109 | Section 101C - Order of National Appellate Authority |
| GSTA_110 | Section 102 - Rectification of advance ruling |
| GSTA_111 | Section 103 - Applicability of advance ruling |
| GSTA_112 | Section 104 - Advance ruling to be void in certain circumstances |
| GSTA_113 | Section 105 - Powers of Authority, Appellate Authority and National Appellate Authority |
| GSTA_114 | Section 106 - Procedure of Authority, Appellate Authority and National Appellate Authority |
| GSTA_115 | Section 107 - Appeals to Appellate Authority |
| GSTA_116 | Section 108 - Powers of Revisional Authority |
| GSTA_117 | Section 109 - Constitution of Appellate Tribunal and Benches thereof |
| GSTA_118 | Section 110 - President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. |
| GSTA_119 | Section 111 - Procedure before Appellate Tribunal |
| GSTA_120 | Section 112 - Appeals to Appellate Tribunal. |
| GSTA_121 | Section 113 - Orders of Appellate Tribunal |
| GSTA_122 | Section 114 - Financial and administrative powers of President |
| GSTA_123 | Section 115 - Interest on refund of amount paid for admission of appeal |
| GSTA_124 | Section 116 - Appearance by authorised representative |
| GSTA_125 | Section 117 - Appeal to High Court |
| GSTA_126 | Section 118 - Appeal to Supreme Court |
| GSTA_127 | Section 119 - Sums due to be paid notwithstanding appeal, etc. |
| GSTA_128 | Section 120 - Appeal not to be filed in certain cases |
| GSTA_129 | Section 121 - Non-appealable decisions and orders |
| GSTA_130 | Section 122 - Penalty for certain offences |
| GSTA_130A | Section 122A - Penalty for failure to register certain machines used in manufacture of goods as per special procedure |
| GSTA_131 | Section 123 - Penalty for failure to furnish information return |
| GSTA_132 | Section 124 - Fine for failure to furnish statistics |
| GSTA_133 | Section 125 - General penalty |
| GSTA_134 | Section 126 - General disciplines related to penalty |
| GSTA_135 | Section 127 - Power to impose penalty in certain cases |
| GSTA_136 | Section 128 - Power to waive penalty or fee or both |
| GSTA_136A | Section 128A - Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods |
| GSTA_137 | Section 129 - Detention, seizure and release of goods and conveyances in transit |
| GSTA_138 | Section 130 - Confiscation of goods or conveyances and levy of penalty |
| GSTA_139 | Section 131 - Confiscation or penalty not to interfere with other punishments |
| GSTA_140 | Section 132 - Punishment for certain offences |
| GSTA_141 | Section 133 - Liability of officers and certain other persons |
| GSTA_142 | Section 134 - Cognizance of offences |
| GSTA_143 | Section 135 - Presumption of culpable mental state |
| GSTA_144 | Section 136 - Relevancy of statements under certain circumstances |
| GSTA_145 | Section 137 - Offences by companies |
| GSTA_146 | Section 138 - Compounding of offences |
| GSTA_147 | Section 139 - Migration of existing taxpayers |
| GSTA_148 | Section 140 - Transitional arrangements for input tax credit |
| GSTA_149 | Section 141 - Transitional provisions relating to job work |
| GSTA_150 | Section 142 - Miscellaneous transitional provisions |
| GSTA_151 | Section 143 - Job work procedure |
| GSTA_152 | Section 144 - Presumption as to documents in certain cases |
| GSTA_153 | Section 145 - Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence |
| GSTA_154 | Section 146 - Common Portal |
| GSTA_155 | Section 147 - Deemed exports |
| GSTA_156 | Section 148 - Special procedure for certain processes |
| GSTA_157 | Section 149 - Goods and services tax compliance rating |
| GSTA_158 | Section 150 - Obligation to furnish information return |
| GSTA_158A | Section 158A - Consent based sharing of information furnished by taxable person |
| GSTA_159 | Section 151 - Power to call for information |
| GSTA_160 | Section 152 - Bar on disclosure of information |
| GSTA_161 | Section 153 - Taking assistance from an expert |
| GSTA_162 | Section 154 - Power to take samples |
| GSTA_163 | Section 155 - Burden of proof |
| GSTA_164 | Section 156 - Persons deemed to be public servants |
| GSTA_165 | Section 157 - Protection of action taken under this Act |
| GSTA_166 | Section 158 - Disclosure of information by a public servant |
| GSTA_167 | Section 159 - Publication of information in respect of persons in certain cases |
| GSTA_168 | Section 160 - Assessment proceedings, etc., not to be invalid on certain grounds |
| GSTA_169 | Section 161 - Rectification of errors apparent on the face of record |
| GSTA_170 | Section 162 - Bar on jurisdiction of civil courts |
| GSTA_171 | Section 163 - Levy of fee |
| GSTA_172 | Section 164 - Power of Government to make rules |
| GSTA_173 | Section 165 - Power to make regulations |
| GSTA_174 | Section 166 - Laying of rules, regulations and notifications. |
| GSTA_175 | Section 167 - Delegation of powers |
| GSTA_176 | Section 168 - Power to issue instructions or directions |
| GSTA_177 | Section 168A - Power of Government to extend time limit in special circumstances. |
| GSTA_178 | Section 169 - Service of notice in certain circumstances |
| GSTA_179 | Section 170 - Rounding off of tax, etc. |
| GSTA_180 | Section 171 - Anti-profiteering measure |
| GSTA_181 | Section 172 - Removal of difficulties |
| GSTA_182 | Section 173 - Amendment of Act 32 of 1994 |
| GSTA_183 | Section 174 - Repeal and saving |
| GSTA_183_SI | Schedule I - Activities to be Treated as Supply Even if Made Without Consideration |
| GSTA_183_SII | Schedule II - Activities or Transactions to be Treated as Supply of Goods or Supply of Services |
| GSTA_183_SIII | Schedule III - Activities or Transactions which shall be Treated Neither as a Supply of Goods nor a Supply of Services |