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Chapter
I - PRELIMINARY |
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1 |
Short title and commencement |
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2 |
Definitions |
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Chapter
II - Tax Authorities and Appellate Tribunal |
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3-7 |
Tax authorities |
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8 |
Appellate Tribunal |
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Chapter
III |
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9 |
Levy of composition tax on registered dealer |
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10 |
Interval and manner of payment of composite tax |
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11 |
Books of Accounts to be maintained by the dealer
for making payment of composite tax and filing
of return |
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12 |
Works Contract |
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13 |
Requirement of maintenance of registers and books
of accounts for availing Input Tax Credit |
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14 |
Credit of Input Tax within the tax period by the
Commissioner |
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15 |
Manner of the reversing of Input Tax Credit |
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16 |
Condition for adjustment of Input Tax Credit in
respect of goods return etc. |
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17 |
Stock brought forward during transition |
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Chapter
IV - Registration of dealers, amendment and cancellation
of registration certificate |
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18 |
Registration of dealers, amendment and cancellation
of registration certificate |
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19 |
Grant of duplicate copy of registration certificate |
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20 |
Amendment of registration certificate |
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21 |
Information on the death of a dealer |
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22 |
Replacement of certificate of registration under
the earlier sales tax law |
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23 |
Cancellation of registration certificate under
sub-section (8) of Section 31 |
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24 |
For the purpose of sub-section (1) and sub-section
(8) of Section 31, the following conditions and
restrictions shall apply |
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25 |
Security to be furnished |
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26 |
Imposition of penalty for failure by the dealer
to get himself registered |
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27 |
Information to be furnished under Section 103 |
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28 |
Manner of suspension of registration certificate
under sub-section (10) of Section 31 |
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29 |
Liability to obtain registration and to furnish
information by transporter under Section 80 |
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Chapter
V |
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30 |
Manner of submission of periodical returns and
payment of tax under Section 35 |
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Chapter
VII - CERTIFICATES AND OTHER EVIDENCE IN SUPPORT
OF A DEALER'S CLAIMS FOR DEDUCTIONS FROM TURNOVER
OF SALES UNDER CLAUSE (b) OR CLAUSE (d) OF SUB-SECTION
(1) OF SECTION 16. |
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31 |
Payment of tax in advance under Section 35 |
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32 |
Scrutiny of returns |
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33 |
Manner of completion of provisional assessment |
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34 |
Self assessment |
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35 |
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36 |
Best judgment assessment |
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37 |
Assessment of dealer who fails to get himself
registered |
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38 |
Payment and recovery of tax, penalty and interest
under Sections 35, 60 and 107 |
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39 |
Special provisions relating to deduction of tax
at source in certain cases |
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40 |
Information to be given to the Prescribed Authority
in case of execution of contract under Section
106 |
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41 |
Tax deduction certificate |
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42 |
Refund of excess payment of tax, penalty or interest |
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43 |
Manner of payment of interest by the Commissioner
for delayed payment of refund. |
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44 |
Manner of making provisional refund to exporters
who export out of the territory of India |
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Chapter
VII - ACCOUNTS AND RECORD |
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45 |
Maintenance of accounts and records |
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46 |
Tax Invoice |
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47 |
Retail Invoice |
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48 |
Credit and Debit Notes |
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49 |
Audit of Accounts |
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Chapter
VII - Inspection of accounts and documents and search
of premises and establishment of check-posts |
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50 |
Manner of releases of the books of accounts etc. |
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51 |
Fees payable for providing true copies of the
seized documents etc. |
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52 |
Procedure for disposal of seized goods by open
auction |
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53 |
Documents to be carried by owner or the person
in charge of a goods vehicle to be produced at
the Check-post for the purpose as provided under
Sections 75,76 and 77 |
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54 |
Particulars to be included in a trip-sheet or
a log book of goods vehicle |
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55 |
Particulars to be furnished by a carrier or by
a bailee |
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56 |
Transit Pass to be carried by goods vehicle passing
through the State or to any place outside State |
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57 |
Form for obtaining permission for taking delivery
of taxable goods consign through Rail, River,
Air or Post from a place outside the State |
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58 |
Restrictions and conditions in respect of import
of goods into the State by Rail, River, Air or
Post or any other place |
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Chapter
VIII - Appeal and Revision |
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59 |
Manners of filing appeals |
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60 |
Manner and Form of filing appeals to the Appellate
Tribunal for the purpose of Section 69 |
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61 |
Payment of tax and penalty consequent upon rectification
of orders |
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Chapter
IX - Offence and Penalties |
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62 |
Conditions for causing investigation of offences
under Section 95 |
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63 |
Manner of assessment, re-assessment and imposition
of Penalty |
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Chapter
X - Miscellaneous |
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64 |
Manner of declaration of dealer’s business
manager |
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65 |
Power to write off demand under Section 97 |
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66 |
Determination of disputed questions |
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67 |
Fees payable for appeal, revision, review and
other miscellaneous applications or petitions
as required for the purpose of Section 109 |
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68 |
Liability in case of transfer of business |
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69 |
Liability of contractor or sub-contractor to tax |
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70 |
Collection of Tax only by dealers under Section
61 |
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71 |
Display of signboard |
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72 |
Service of notice |
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73 |
Manner of issue of clearance certificate to a
dealer or person under Section 115 |
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74 |
Method of payment of dues under the Act |
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75 |
Conditions for dealers dealing in goods where
tax is levied on purchase |
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76 |
Assessment of dealers dealing in goods other than
Vatable goods under Section 6 and Section 47 |
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Chapter
XI - Repeal and savings |
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77 |
Statement of claim of Input Tax Credit in respect
of goods purchased under Repealed Acts, held in
stock on the appointed day |
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78 |
Manner of adjustment of Input Tax Credit in respect
of stock brought forward during transition |
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79 |
Preservation of assessment records for the purpose
of sub-section (8) of Section 84 |