THE GOODS AND SERVICES TAX ACT, 2009 ARRANGEMENT OF SECTIONS Section PART I–PRELIMINARY 1. Commence me nt . 2. Interpretation. 3. Consideration. 4. Fair market value. 5. Related persons. 6. Supplies of goods and services. 7. Taxable activit y. 8. Taxable s upply. 9. Exempt supply . 10. Zero-rated supply . 11. Exempt import. 12. Exempt ion fr om GST . 13. Supplies outside the scope of GST. PART II–IMPOSITION OF GOODS AND SERVICES TAX 14. Imposition of GST. P ART III –REGISTRATION 15. Application for registration. 16. Registration of persons. 17. Cancellat ion of registration. 18. National register of persons regist ered for GST P ART IV – RULES RELATING TO SUPPLIES 19. Time of supply of goods. 20. Place of supply. 21. Value of supply . 22. Post-s upply adjustments f or GST adjustment events. 23. Post supply adjustments for bad debts. 24. Rever se charge on import ed servi ces. PART V –BASIC RULES RELATING TO IMPORTS 25. Ti me of i mpor t. 26. Value of import. PART VI –CALCULATION AND PAYMENT OF GST NET AMOUNT 27. Net amount of GST to be remitt ed in a tax period. PART VII –INPUT TAX CREDITS 28. Goods or servi ces for which no i nput tax credit s are al lowabl e. 29. Input tax credits. 30. Acquis ition or importati on by resident agents. P ART VIII–GST DOCUMENTATION 31. GST invoices and sales receipts . 32. GST credit and debit notes. 33. Documentation issued by or to agents. 34. Requests for GST documentation. 35. Prohibition. 36. Retention of records. PAR T IX–GST RETURNS AND P AYMENTS 37. GST ret ur ns . 38. Due date for payment of GST . 39. GST payabl e on i mports. 40. Due date for payment of GST on i mports. P ART X –REFUNDS 41. Refunds. PART XI–ASSESSMENTS 42. Assessments. 43. Assessment of recipient. 44. Negation of tax benefit from a scheme. 45. General provisions rel ating to assess ments. PART XII–POWERS AND DUTIES OF THE COMMISSIONER-GENERAL 46. Power s and duties of the Commi ssioner-General . 47. Secrecy. ACT Supplement to the Sierra Leone Gazette Vol. CXL, No. 37dated 20th August, 2009 i i No. 6 Goods and Services Tax Act2009
