Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
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धारा7
Scope of supply.
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धारा8
Tax liability on composite and mixed supplies.
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धारा9
Levy and collection.
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धारा10
Composition levy.
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धारा11
Power to grant exemption from tax.
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धारा12
Time of supply of goods.
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धारा13
Time of supply of services.
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धारा14
Change in rate of tax in respect of supply of goods or services.
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धारा15
Value of taxable supply.
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धारा16
Eligibility and conditions for taking input tax credit.
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धारा17
Apportionment of credit and blocked credits.
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धारा18
Availability of credit in special circumstances.
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धारा19
Taking input tax credit in respect of inputs and capital goods sent for job work.
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धारा20
Manner of distribution of credit by Input Service Distributor.
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धारा21
Manner of recovery of credit distributed in excess.
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धारा22
Persons liable for registration.
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धारा23
Persons not liable for registration.
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धारा24
Compulsory registration in certain cases.
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धारा25
Procedure for registration.
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धारा26
Deemed registration.
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धारा27
Special provisions relating to casual taxable person and non-resident taxable person.
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धारा28
Amendment of registration.
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धारा29
Cancellation or suspension of registration.
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धारा30
Revocation of cancellation of registration.
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धारा31
Tax invoice.
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धारा32
Prohibition of unauthorised collection of tax.
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धारा33
Amount of tax to be indicated in tax invoice and other documents.
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धारा34
Credit and debit notes.
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धारा35
Accounts and other records.
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धारा36
Period of retention of accounts.
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धारा37
Furnishing details of outward supplies.
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धारा38
Furnishing details of inward supplies.
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धारा39
Furnishing of returns.
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धारा40
First return.
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धारा41
Claim of input tax credit and provisional acceptance thereof.
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धारा42
Matching, reversal and reclaim of input tax credit.
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धारा43
Matching, reversal and reclaim of reduction in output tax liability.
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धारा43A
Procedure for furnishing return and availing input tax credit.
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धारा44
Annual return.
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धारा45
Final return.
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धारा46
Notice to return defaulters.
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धारा47
Levy of late fee.
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धारा48
Goods and services tax practitioners.
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धारा49
Payment of tax, interest, penalty and other amounts.
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धारा49A
Utilisation of input tax credit subject to certain conditions.
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धारा49B
Order of utilisation of input tax credit.
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धारा50
Interest on delayed payment of tax.
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धारा51
Tax deduction at source.
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धारा52
Collection of tax at source.
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धारा53
Transfer of input tax credit.
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धारा54
Refund of tax.
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धारा55
Refund in certain cases.
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धारा56
Interest on delayed refunds.
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धारा57
Consumer Welfare Fund.
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धारा58
Utilisation of Fund.
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धारा59
Self assessment.
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धारा60
Provisional assessment.
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धारा61
Scrutiny of returns.
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धारा62
Assessment of non-filers of returns.
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धारा63
Assessment of unregistered persons.
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धारा64
Summary assessment in certain special cases.
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धारा65
Audit by tax authorities.
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धारा66
Special audit.
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धारा67
Power of inspection, search and seizure.
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धारा68
Inspection of goods in movement.
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धारा69
Power to arrest.
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धारा70
Power to summon persons to give evidence and produce documents.
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धारा71
Access to business premises.
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धारा72
Officers to assist proper officers.
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धारा73
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.
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धारा74
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.
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धारा75
General provisions relating to determination of tax.
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धारा76
Tax collected but not paid to Government.
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धारा77
Tax wrongfully collected and paid to Central Government or State Government.