Tax Registration requirement and input tax credit rules define compliance duties and special composition and reverse charge mechanisms. The draft Act establishes a comprehensive GST regime covering the definition and scope of supply, levy mechanisms including reverse charge and composition schemes, entitlement and apportionment rules for input tax credit, invoicing and record keeping obligations, electronic ledgers and matching of returns, and special collection mechanisms for government and electronic commerce operators. It prescribes assessment procedures, timelines for adjudication including separate regimes for fraud, recovery and compounding, search and seizure powers, confidentiality protections, and a multi level appellate structure including Advance Ruling authorities and a dedicated Appellate Tribunal, with transitional and evidentiary provisions.