- Section 116 of GST Act: Appearance by authorised representative
- Section 117 of GST Act: Appeal to High Court
- Section 118 of GST Act: Appeal to Supreme Court
- Section 119 of GST Act: Sums due to be paid notwithstanding appeal
- Section 120 of GST Act: Appeal not to be filed in certain cases
- Section 121 of GST Act: Non-appealable decisions and orders
- Section 122 of GST Act: Penalty for certain offences
- Section 123 of GST Act: Penalty for failure to furnish information return
- Section 124 of GST Act: Fine for failure to furnish statistics
- Section 122A of GST Act: Penalty for Failure to Register certain Machines
- Section 125 of GST Act: General Penalty
- Section 126 of GST Act: General disciplines related to penalty
- Section 127 of GST Act: Power to impose penalty in certain cases
- Section 128 of GST Act: Power to waive penalty or fee or both
- Section 129 of GST Act: Detention, seizure and release of goods
- Section 130 of GST Act: Confiscation of goods and levy of penalty
- Section 131 of GST Act: Confiscation or penalty not to interfere with other punishments
- Section 132 of GST Act: Punishment for certain offences
- Section 133 of GST Act: Liability of officers and certain other persons
- Section 134 of GST Act: Cognizance of offences
- Section 135 of GST Act: Presumption of culpable mental state
- Section 136 of GST Act: Relevancy of statements under certain circumstances
- Section 137 of GST Act: Offences by companies
- Section 138 of GST Act: Compounding of offences
- Section 139 of GST Act: Migration of existing taxpayers
- Section 140 of GST Act: Transitional arrangements for input tax credit
- Section 141 of GST Act: Transitional provisions relating to job work
- Section 142 of GST Act: Miscellaneous transitional provisions
- Section 143 of GST Act: Job work procedure
- Section 144 of GST Act: Presumption as to documents in certain cases
- Section 145 of GST Act: Micro films and computer printouts as evidence
- Section 146 of GST Act: Common Portal
- Section 147 of GST Act: Deemed exports
- Section 148 of GST Act: Special procedure for certain processes
- Section 149 of GST Act: GST Compliance Rating
- Section 150 of GST Act: Obligation to furnish information return
- Section 151 of GST Act: Power to collect statistics
- Section 152 of GST Act: Bar on disclosure of information
- Section 153 of GST Act: Taking assistance from an expert
- Section 154 of GST Act: Power to take samples
- Section 155 of GST Act: Burden of proof
- Section 156 of GST Act: Persons deemed to be public servants
- Section 157 of GST Act: Protection of action taken under this Act
- Section 158 of GST Act: Disclosure of info by a public servant
- Section 159 of GST Act: Publication of info in certain cases
- Section 160 of GST Act: Assessment proceedings not to be invalid
- Section 161 of GST Act: Rectification of errors apparent on the face of record
- Section 162 of GST Act : Bar on jurisdiction of civil courts
- Section 163 of GST Act : Levy of fee
- Section 158A of GST Act: Consent based Sharing of Information
- Section 164 of GST Act : Power of Government to make rules
- Section 165 of GST Act : Power to make regulations
- Section 166 of GST Act: Laying of rules, regulations and notifications
- Section 167 of GST Act: Delegation of powers
- Section 168 of GST Act: Power to issue Instructions or Directions
- Section 168A of GST Act: CBIC extends due date of specific compliances
- Section 169 of GST Act: Service of notice in certain circumstances
- Section 170 of GST Act: Rounding off of tax, etc.
- Section 171 of GST Act: Antiprofiteering measure
- Section 172 of GST Act: Removal of difficulties
- Section 173 of GST Act: Amendment of Act 32 of 1994
- Section 174 of GST Act: Repeal and saving
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