PRELIMINARY
REGISTRATION
5. Time to
apply for registration
6. Effective
date of registration
7. Belated application
for registration
11. Suo‑motu
registration and refusal to register
12. Certificate
of registration
13. Changes in
registration details
14. Procedure
for cancellation of VAT registration
15. Procedure
for cancellation of TOT registration
DETERMINATION
OF TAXABLE TURNOVER AND CALCULATION OF TAX PAYABLE
16. Determination
of taxable turnover
17. Treatment
of works contracts
19. Calculation
of VAT payable
21. Calculation
of turnover tax payable (TOT)
22. Calculation of VAT payable on sales of
goods predominantly to non‑VAT dealers and consumers
RETURNS,
PAYMENTS & ASSESSMENTS
TAX INVOICES, CREDIT
AND DEBIT NOTES
28. Credit
Notes and Debit Notes
MAINTENANCE OF BOOKS OF ACCOUNT
29. Records to
be maintained by VAT dealer
30. Records to
be maintained by TOT dealer
31. Records to
be maintained by a dealer executing works contracts
32. Records to
be maintained by cold storage plants
33. Records to
be maintained by clearing/forwarding agents
34. Records to
be maintained by agents acting on behalf of principals
36. Conditions
for transfer of a business
CREDIT FOR TAX
PAID ON STOCK ON HAND AT THE COMMENCEMENT OF THE ACT
37. Conditions
for the relief of sales tax at the commencement of the Act
39. Application
for stay of collection of tax disputed
40. Application
for stay when appeal is filed before the Appellate Tribunal
41. Communication
of appellate or revisional orders
42. Appellate
or Revisional Authority may enhance tax payable by a dealer
43. Orders of
Appellate or Revising Authority shall be given effect to
44. Appeal to
the Sales Tax Appellate Tribunal‑Procedure
45. Time limit
to file revision petition to the High Court
46. Revision
to the High Court‑Procedure
47. Appeal to
the High Court‑Procedure
48. Review by
High Court‑Procedure
49. Orders of
the Appellate Tribunal or High Court shall be given effect to
50. Powers of
revision under section 32 may be exercised by higher authorities
51. Authorities
who may exercise powers of revision under section 32
SEARCH, SEIZURE, CONFISCATION AND
ACQUISITION
52. Search as
per the procedure prescribed in Cr.P.C. 1973
53. Seizure
and confiscation of goods
MOVEMENT OF GOODS/
VEHICLES AND CHECK-POSTS
54.
Movement
of goods in goods vehicles
55.
Procedures
and powers of officers at check- posts
56.
Procedures
and powers of officers at check- places
57.
Transit
movement
60.
Power
to require production of document and obtain information
61.
information
to be treated as confidential
62.
Nomination
of responsible person
63.
Mode
of service of orders and notices
64.
Conditions
regarding enrolment, suspension and cancellation of enrolment of Sales Tax
Practitioners
65.
Procedure
for filing, disposal etc, authority for clarifications and advance ruling
66.
Treatment
of tax incentive cases