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THE_ODISHA_GOODS_AND_SERVICES_TAX_BILL_2017Act

Section / Rule Number Content


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 REFUNDS
CHAPTER– XII ASSESSMENT
CHAPTER XIII AUDIT
CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST
CHAPTER XV DEMANDS AND RECOVERY
CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES
CHAPTER XVII ADVANCE RULING
CHAPTER–XVIII APPEALS AND REVISION
CHAPTER XIX OFFENCES AND PENALTIES
CHAPTER XX TRANSITIONAL PROVISIONS
CHAPTER XXI MISCELLANEOUS
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