Short title and commencement

2

Definitions

2A

Taxable quantum

3

Registration of dealer

4

Grant of duplicate copy of permanent registration certificate

5

Amendment in and cancellation of registration certificate

6

Security

7

Collection of Advance Tax

8

Tribunal

Powers of Circle Incharge to allot work among officers

10

Evidence in support of claims in respect of goods leviable to tax at the first point of their sale in Bihar

11

Payment of tax at a fixed rate under section 15 in lieu of the tax payable by a dealer

12

Input Tax Credit

13

Input tax credit on account of opening stock

Reverse Credit in case of a Non-Manufacturer

15

16

17

Scrutiny of Returns

Assessment on Audit Objections

Intra-State Stock Transfer

Payment of Tax, Interest and Penalty

Deduction of tax at source from the bills of supply contractors

Deduction of tax at source from the bills of works contractors

Issuance of Tax Clearance Certificate

32

Special Mode of Recovery

Books of Accounts

34

Inspection, Search and Seizure

Auction of Seized Goods and Release of Security

37

38

39

40

Check Posts

41

Restriction on Movement

42

Restriction on the power of the authority or officer authorized under section 60 and section 61

43

Refunds

44

Provisional refund

Memorandum of Appeal and Revision

Disposal of appeal or application for revision

Revision by Commissioner

Review

Determination of disputed questions by Commissioner

Services of Notice

Manner of Furnishing security under the Act

Manner of refund of security

Investigation of Offences

Appearance before Taxation Authorities

Write-off of Dues

Deferment

Exhibition of Particulars

Authentication of Account Books

Copy of certain orders to be sent to the dealer etc. by the assessing authority

Manner of obtaining copy of certain orders by dealers

Prescribed authority for the purposes of certain sections of the Act

Compounding of Offence

Fees

Punishment for breach of rules