1.

Introduction

2.

Chapter 1 - Preliminary

3.

Chapter 2 - Imposition of Tax

4.

Chapter 3 - Special Regimes

5.

Chapter 4 - Registration and Security

6.

Chapter 5 - Returns

7.

Chapter 6 - Assessment and Payment of Tax, Interest and Penalties and Making Refunds

8.

Chapter 7 - Recovery of Tax, Interest and Penalties

9.

Chapter 8 - Accounts and Records

10.

Chapter 9 - Liability in Special Cases

11.

Chapter 10 - Audit, Investigation and Enforcement

12.

Chapter 11 - Value Added Tax Authorities and Appellate Tribunal

13.

Chapter 12 - Objections, Appeals, Disputes and Questions

14.

Chapter 13 - Penalties and Offences

15.

Chapter 14 - Miscellaneous