RULES	CHAPTERS AND SUBJECTS
	CHAPTER – I
1	Short title, extent and commencement.
2	Definitions.
	CHAPTER – II
3	Appointments.
4	Constitution of the Tribunal and its functions.
	CHAPTER – III
5	Limit of turnover under sub-section (1) of section 4 and limit of aggregate amount of purchase prices under clause (b) of sub-section (2) of section 9.
6	Initiation of proceedings for determination of tax liability.
7	Manner of proving payment of tax by the contractor and the principal or the commission agent
8	Composition of Tax
	CHAPTER – IV
9	Claiming by or allowing to a registered dealer rebate of input tax under sections 13 and 73.
	CHAPTER – V
10	Period for making an application for grant of registration certificate.
11	Application for grant of registration certificate.
12	Grant of registration certificate.
13	Grant of duplicate copy of registration certificate.
14	Supply of certified copies of registration certificate and its exhibition.
15	Information under sub-section (8) of section 16.
16	Amendment of registration certificate.
17	Information on the death of a dealer.
18	Cancellation of registration certificate sub-section (10) of section 16
19	Submission of registration certificate for cancellation.
	CHAPTER – VI
20	Returns
21	Monthly return
22	Revised return
23	Terms and conditions subject to which exemption to any dealer from furnishing returns may be granted.
24	Terms and conditions subject to which permission to furnish return for different period may be granted.
25	Notice under sub-section (5) of section 19.
26	Furnishing of return by persons liable for tax deduction at source.
27	Production of documents.
28	Selection of dealer for re-assessment under sub-section (2) of section 21.
29	Notice under sub-section (4) of section 21.
30	Manner of assessment, re-assessment and imposition of penalty.
31	Notice under sub-section (6) of section 16, sub-section (8) of section 25, sub-section (2) of section 42, sub-section (2) section 54, sub-section (6) of section 57 and rule 82.
32	Form of order of assessment and / or penalty.
33	Assessment case record.
34	Enrolment of tax practitioner.
35	Payment of tax.
36	Method of payment.
37	Fraction of a rupee to be rounded off.
38	Reconciliation of payment.
39	Notice of demand for payment of any sum due under the Act.
40	Recovery of tax, penalty, interest or any other sum payable under the Act.
41	Notice for recovery of modified amount under sub-section (12) of section 25.
42	Report of recovery of tax, penalty of any other amount.
43	Notice of demand and payment of tax in advance and the manner of its payment.
44	Payment of sum-deducted under section 27 and issue of certificate thereof.
45	Notice of recovery from third parties.
46	Procedure for forfeiture of the amount collected by way of tax in contravention of the provisions of sub-section (1) of section 37 and for refund of such amount.
	CHAPTER – VII
47	Refund by cheque or by refund payment order.
48	Refund adjustment order.
49	Submission of refund adjustment order with the return.
50	Intimation of book numbers.
51	Order sanctioning interest on delay refund.
52	Interest payment order.
	CHAPTER – VIII
53	Furnishing of audit report and conditions to maintain accounts in different form and manner.
54	Particulars required in a bill, invoice or cash-memorandum.
	CHAPTER – IX
55	Delegation of commissioner's power.
56	Service of notice, summons and orders.
	CHAPTER – X
57	Filling of memorandum of appeal or application for revision.
58	Stay of recovery of the remaining amount.
59	Summary rejections.
60	Hearing
61	Notice to person likely to be effected adversely.
62	Supply of copy of order to the appellant or applicant and the office concern
63	Fees.
64	Notice of rectification of mistake under section 56.
	CHAPTER – XI
65	Production of documents and furnishing of information by dealers.
66	Request for requisitioning the services of police officer.
67	Retention of seized books of accounts, registers and documents.
68	Form of notice and procedure of release or disposal by way of sale of goods seized under sub-section (6) of section 57
69	Establishment of check posts and barriers.
70	Submission of declaration in case of a person.
71	Records to be maintained and particulars to be furnished by the person transporting any goods notified under sub-section (4) of section 58.
72	Inspection and search of the vehicle.
73	Procedure for seizure sale and release of goods or goods with vehicle.
74	Procedure for obtaining and keeping record of the declaration in form 59.
75	Transit of goods by road through and issue of transit pass.
76	Particulars to be given in the documents required to be carried by a transporter under sub-section (1) of section 61.
77	Intimation to be given by clearing, forwarding, booking agent, dalal and person transporting goods.
	CHAPTER – XII
78	Issue of tax clearance certificates.
79	Procedure for determination under section 70 of disputed questions.
80	Furnishing of statement of goods held in stock on the date of commencement of the Act, under section 73.
81	Acceptance of declaration or certificate.
82	Imposition of penalty for breach of rules.
83	Repeal.