Chapter I - PRELIMINARY

Chapter II - ADMINISTRATION

Chapter III - LEVY AND COLLECTION OF TAX

Chapter IV - TIME AND VALUE OF SUPPLY

Chapter V - INPUT TAX CREDIT

Chapter VI - REGISTRATION

Chapter VII - TAX INVOICE, CREDIT AND DEBIT NOTES

Chapter VIII - ACCOUNTS AND RECORDS

Chapter IX - RETURNS

Chapter X - PAYMENT OF TAX

Chapter XI - PAYMENT OF TAX

Chapter XII - ASSESSMENT

Chapter XIII - AUDIT

Chapter XIV - INSPECTION, SEARCH, SEIZURE AND ARREST

Chapter XV - DEMANDS AND RECOVERY

Sec 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
Sec 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
Sec 75 - General provisions relating to determination of tax
Sec 76 - Tax collected but not paid to Government
Sec 77 - Tax wrongfully collected and paid to Central Government or State Government
Sec 78 - Initiation of recovery proceedings
Sec 79 - Recovery of tax
Sec 80 - Payment of tax and other amount in instalments
Sec 81 - Transfer of property to be void in certain cases
Sec 82 - Tax to be first charge on property
Sec 83 - Provisional attachment to protect revenue in certain cases
Sec 84 -  Continuation and validation of certain recovery proceedings

Chapter XVI - LIABILITY TO PAY IN CERTAIN CASES

Chapter XVII - LIABILITY TO PAY IN CERTAIN CASES

Chapter XVIII - APPEALS AND REVISION

Chapter XIX - OFFENCES AND PENALTIES

Sec 122 -  Penalty for certain offences
Sec 123 - Penalty for failure to furnish information return
Sec 124 - Fine for failure to furnish statistics
Sec 125 - General penalty
Sec 126 - General disciplines related to penalty
Sec 127 - Power to impose penalty in certain cases
Sec 128 -  Power to waive penalty or fee or both
Sec 129 - Detention, seizure and release of goods and conveyances in transit
Sec 130 - Confiscation of goods or conveyances and levy of penalty
Sec 131 -  Confiscation or penalty not to interfere with other punishments
Sec 132 - Punishment for certain offences
Sec 133 - Liability of officers and certain other persons
Sec 134 - Cognizance of offences
Sec 135 - Presumption of culpable mental state
Sec 136 - Relevancy of statements under certain circumstance
Sec 137 - Offences by companies
Sec 138 - Compounding of offences

Chapter XX - TRANSITIONAL PROVISIONS

Chapter XXI - MISCELLANEOUS

Sec 143 - Job work procedure
Sec 144 - Presumption as to documents in certain cases
Sec 145 - Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
Sec 146 - Common Portal
Sec 147 - Deemed exports
Sec 148 - Special procedure for certain processes
Sec 149 - Goods and services tax compliance rating
Sec 150 - Obligation to furnish information return
Sec 151 - Power to collect statistics
Sec 152 - Bar on disclosure of information
Sec 153 - Taking assistance from an expert
Sec 154 - Power to take samples
Sec 155 - Burden of proof
Sec 156 - Persons deemed to be public servants
Sec 157 - Protection of action taken under this Act
Sec 158 - Disclosure of information by a public servant
Sec 159 - Publication of information in respect of persons in certain cases
Sec 160 - Assessment proceedings, etc., not to be invalid on certain grounds
Sec 161 - Rectification of errors apparent on the face of record
Sec 162 - Bar on jurisdiction of civil courts
Sec 163 -  Levy of fee
Sec 164 - Power of Government to make rules
Sec 165 - Power to make regulations
Sec 166 - Laying of rules, regulations and notifications
Sec 167 - Delegation of powers
Sec 168 - Power to issue instructions or directions
Sec 169 - Service of notice in certain circumstances
Sec 170 - Rounding off of tax, etc
Sec 171 - Antiprofiteering measure
Sec 172 - Removal of difficulties
Sec 173 - Amendment of Act 32 of 1994
Sec 174 - Repeal and saving