PRELIMINARY
1. Short
title, extent and commencement
INCIDENCE AND LEVY OF TAX
4. Continuance
of liability to pay tax
6. Apportionment
of input credits and entry tax credit
8. When
turnover arises in a tax period
9. Treatment of
stock brought forward during transition
11. Simplified
Accounting Methods‑General
12. Simplified
Accounting Methods
13. Document
for availing of credit
REGISTRATION, APPROVAL AND PERMISSION
15. Application
for registration as a dealer
16. Processing
application for registration as a dealer
17. Certificate
of registration
19. Cancellation
of registration
20. Publication
of particulars of cancelled certificates of registration
21. Application
for approval as a Road Transporter
22. Application
for permission to operate an Approved Warehouse
23. Certificate
of approval or permission
24. Amendment
of approval or permission
25. Cancellation
of approval or permission
26. Declaration
of name of manager of business
27. Nomination
of head office in the case of a person having more places of business than one
28. Notification
of address for service of notices
SECURITY
29. Persons
required to furnish security
30. Manner in
which security may be furnished
31. Safe‑keeping,
retention and return of security
33. Required
amount of security
TAX PERIODS AND TAX RETURNS
37. Importers'
return‑cum‑challan
41. Statement
for Transitional Input Tax Credit
42. Return for
stock on hand at transition
PAYMENT OF TAX AND MAKING REFUNDS
43. Method of
payment of tax, interest or penalty
45. Treasury
to notify payments
48. Refund of
tax for embassies, officials, international and public or organisations
ASSESSMENTS AND ENFORCEMENT OF TAX AND PENALTIES
49. Commissioner's
assessment to tax, interest or imposition of penalty
51. Recovery
of Government dues
52. Continuation
of certain recovery proceedings
55. Procedures
for sale of property held by the Commissioner
ACCOUNTS AND RECORDS
57. Accounts
to be audited in certain cases
59. Information
to be furnished at check‑posts and barriers
GOODS TAX AUTHORITIES AND APPELLATE TRIBUNAL
61. Designation
of other persons appointed to assist the Commissioner
62. Conditions
upon delegation of powers by the Commissioner
63. Superintendence
and control
65. Exercise
of powers by the superior authorities
66. Objections
to decisions of the superior authorities
DISPUTES
67. Authority
to whom objection may be filed
69. Commissioner's
report to prescribed authority
70. Hearing
and determination of objections
72. Recovery
or refund on account of objection, supervision, review or order of
rectification
73. Determination
of disputed questions
75. Power to
accept forms substantially in compliance with requirements
77. Filing of
documents with Commissioner
78. Qualifications
to be possessed by Goods Tax Practitioner
79. Officers
to carry and produce authorisation
80. Location
of check‑posts and barriers
81. Power to
amend Annexures appended to these rules