Raipur
S-12, 2nd Floor Raheja Towers, Jail Road Near Hotel Celebration Raipur – 492001 (CG)
| Index | Subject | Date | View | Download |
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| Section 1 | Short title, extent and commencement | --- | View |
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| Section 2 | Definitions | --- | View |
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| Section 3 | Officers under this Act | --- | View |
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| Section 4 | Authorisation of officers | --- | View |
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| Section 5 | Power of Officers | --- | View |
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| Section 6 | Authorisation of officers of central tax as proper officer in certain circumstances | --- | View |
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| Section 7 | Levy and collection | --- | View |
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| Section 8 | Power to grant exemption from tax | --- | View |
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| Section 8A | Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice | --- | View |
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| Section 9 | Payment of Tax | --- | View |
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| Section 9A | Utilisation of input tax credit | --- | View |
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| Section 9B | Order of Utilisation of input tax credit | --- | View |
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| Section 10 | Transfer of input tax credit | --- | View |
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| Section 11 | Officers required to assist proper officers | --- | View |
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| Section 12 | Tax wrongfully collected and paid to Central Government or Union territory Government | --- | View |
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| Section 13 | Recovery of Tax | --- | View |
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| Section 14 | Definitions | --- | View |
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| Section 15 | Constitution of Authority for Advance Ruling | --- | View |
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| Section 16 | Constitution of Appellate Authority for Advance Ruling | --- | View |
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| Section 17 | Migration of existing tax payers | --- | View |
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| Section 18 | Transitional arrangements for input tax credit | --- | View |
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| Section 19 | Transitional provisions relating to job work | --- | View |
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| Section 20 | Miscellaneous transitional provisions | --- | View |
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| Section 21 | Application of provisions of Central Goods and Services Tax Act | --- | View |
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| Section 22 | Power to make rules | --- | View |
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| Section 23 | General power to make regulations | --- | View |
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| Section 24 | Laying of rules, regulations and notifications | --- | View |
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| Section 25 | Power to issue instructions or directions | --- | View |
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| Section 26 | Removal of difficulties | --- | View |
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