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Contents

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION

Part III IMPOSITION AND EXTENT OF TAX

Part IV CREDIT FOR INPUT TAX AGAINST OUTPUT TAX

Part V RELIEFS

Part VI SPECIAL CASES

Part VII ACCOUNTING AND ASSESSMENTS

Part VIII BOARD OF REVIEW

Part IX OFFENCES AND PENALTIES

Part X PROCEEDINGS

Part XI COLLECTION AND ENFORCEMENT

Part XII GENERAL PROVISIONS

FIRST SCHEDULE Registration

SECOND SCHEDULE Matters to be Treated As Supply of Goods or Services

THIRD SCHEDULE Valuation — Special Cases

FOURTH SCHEDULE

FIFTH SCHEDULE Advance Rulings

SIXTH SCHEDULE Disclosure of names and particulars of persons and places

Legislative Source Key

Legislative History

Comparative Table

 
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Related Subsidiary Legislation | Legislative History | Amendment Annotation off
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On 26/05/2013, you requested for the version in force on 26/05/2013 incorporating all amendments published on or before 26/05/2013. The closest version currently available is that of 31/07/2005.
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Comptroller and other officers
4.  For the due administration of this Act, the Minister may, by notification in the Gazette, appoint a Comptroller of Goods and Services Tax and such Deputy Comptrollers, Assistant Comptrollers and other officers and persons as may be necessary.
[Income Tax 1992 Ed., s. 5 (1)]