stvat.com - A Comprehensive Resource on Sales Tax VAT in India


Mission \| Products \| Downloads \| Editor's Page \| Articles \| Feedback \| About us \| Register

Welcome -

Logout

VAT Act - Chandigarh

STATE HOME

SELECT ANOTHER STATES

ACT

SCHEDULES

FORMS

CIRCULARS

NOTIFICATIONS


PRESS	ARTICLES	QUERIES	E-FILING

THE PUNJAB VALUE ADDED TAX ACT, 2005 - EXTENDED TO THE UT OF CHANDIGARH
Section \|	Section heading

	Chapter I - PRELIMINARY
	1	Short title, extent and commencement
	2	Definitions.
	3	Commissioner and other officers
	4	Constitution of VAT Tribunal
	5	Procedure of VAT Tribunal
	Chapter II - INCIDENCE AND LEVY OF TAX
	6	Incidence of Tax
	7	Liability of Person Registered under Central Sales Tax Act , 1956
	8	Rate of Value Added Tax
	9	Rate of Turnover Tax
	10	Rounding off of tax
	11	Bar against collection of tax when not payable
	12	Liability of registered person
	13	Input tax credit
	14	Input tax credit in respect of stock held on the appointed day
	15	Net tax payable by a taxable person
	16	Tax free goods
	17	Zero-rated sales
	18	Refund of Tax to certain categories
	Chapter III - LEVY OF PURCHASE TAX
	19	Levy of Purchase Tax on certain goods
	20	Levy of tax on turnover of purchase of goods in certain circumstances
	Chapter IV - REGISTRATION
	21	Persons Liable to Register
	22	Voluntary Registration for VAT
	23	Amendment of registration
	24	Cancellation of registration
	25	Security from Certain Class of Persons
	Chapter V - PROCEDURE AND ADMINISTRATION OF TAX
	26	Returns
	27	Tax Deduction from the Amount Payable to Works Contractor
	28	Audit of returns
	29	Assessment of Tax
	30	Provisional Assessment
	31	Tax liability of a casual trader
	32	Interest for Non-payment or Delayed payment of Tax
	Chapter VI - PAYMENT AND RECOVERY OF TAX
	33	Due date of Payment
	34	Tax as a Debt Due to the Administrator
	35	Liability under this Act as extended to the Union Territory of Chandigarh to be the First Charge
	36	Arrear recoverable as Arrears of Land Revenue
	37	Adjustment of any payment
	38	Restrictions on Transfer of Property
	Chapter VII - REFUND
	39	Refund of Tax
	40	Interest on Delayed Refund
	41	Power to Withhold Refund in Certain Cases
	Chapter VIII - LIABILITY TO PRODUCE ACCOUNTS
	42	Accounts
	43	Audit of accounts by Chartered Accountant
	44	Period of Retention of Accounts
	45	Taxable Person and Registered Person to Issue Invoice
	46	Production and Inspection of Accounts, Impounding of documents, Search of Premises and Seizure of Goods
	47	Cross-Checking of Transactions
	48	Survey
	49	Power to Collect Statistics
	50	Publication and Disclosure of Information in Public Interest
	Chapter IX - ESTABLISHMENT OF INFORMATION COLLECTION CENTRES
	51	Establishment of Information Collection Centres (ICCs) or check posts and inspection of Goods in Transit
	Chapter X - OFFENCES AND PENALTIES
	52	Penalty for failure to register
	53	Penalty for failure to pay tax when due
	54	Penalty for failure to file return or annual statement
	55	Penalty for unauthorized collection of tax
	56	Penalty for evasion of tax
	57	Penalty for failure to issue invoice and use of false invoices
	58	Penalty for misuse of registration number
	59	Penalty for non-payment of assessed demand
	60	Penalty in cases not covered elsewhere
	61	Authority competent to impose penalty
	Chapter XI - APPEAL AND REVISION
	62	First Appeal
	63	Appeal to the Tribunal
	64	Condonation of delay
	65	Revision
	66	Rectification of Mistakes
	67	Bar on Appeal against certain orders
	68	Appeal or Revision to High Court
	Chapter XII - MISCELLANEOUS
	69	Returns to be Confidential
	70	Power to make Rules
	71	Court fee Stamps on Memorandum of Appeal and Application for Revision
	72	No Time Limit for Completion of Assessment or Amended Assessment in certain cases
	73	Assessee permitted to Attend through Authorized Agent
	74	Power to Call for Information
	75	Delegation of Powers
	76	Information to be Furnished regarding Change of Business
	77	Transfer of Business
	78	Liability to Tax on Stock in certain cases
	79	Liability of Partners
	80	Liability to pay Tax in case of Death
	81	Certain Agents Liable to Tax for sales on behalf of Principal
	82	Amalgamation of Companies
	83	Liability in case of Company, Firm or Society in Liquidation
	84	Provisions in case of Inter-State Trade
	85	Determination of Disputed Questions
	86	Power to seek Assistance From Police Officer or other officer
	87	Powers to Summon Witness and Production of Records
	88	Bar to Certain Proceedings
	89	Indemnity
	90	Burden of proof
	91	Power to remove difficulties
	Chapter XII - REPEAL AND SAVINGS
	92	Repeal & Savings
	93	Transitional Provisions

Site Optimized for view with IE5+ 800 * 600