PRELIMINARY
1. Short
title and commencement
REGISTRATION, NOMINATION
OF HEAD OFFICE AND TAXABLE QUANTUM FOR CERTAIN DEALER
3.
Application for registration
5.
Certificate of registration
6.
Furnishing attested copy of
certificate of registration
7.
Issue of duplicate copy of
certificate of registration
8.
Maintenance of register of
registered dealers
9.
Replacement of certificate of
registration under section 14(2)
10.
Amendment etc. of certificate of
registration
11.
Cancellation of certificate of
registration under section 14(6)
12.
Cancellation of certificate of
registration as per section 4
13.
Surrender of cancelled certificate
of registration
14.
Renewal of certificate of
registration
16.
Taxable quantum for registration of
certain dealers
DETERMINATION OF TAXABLE TURNOVER, INPUT TAX CREDIT AND CALCULATION OF NET TAX PAYABLE
17.
Deductions from gross turnover
18.
Classification of taxable turnover
according to rate of tax
19.
Calculation of tax on taxable
turnover
20.
Conditions for input tax credit
21.
Calculation of input tax credit
22.
Input tax credit where
identification of goods is possible
23.
Input tax credit where
identification of goods is not possible
24.
Input tax credit on stock held at
the commencement of the Act
25.
Input tax credit on duplicate tax
invoice
DEALERS ENGAGED IN CASUAL BUSINESS
27.
Application for grant of permission
30.
Import of goods by the casual
dealer
31.
Extension of period of casual
business event or opening of new outlet
33. Procedure after closure of casual
business event and finalization of tax liability
34.
Detention of goods of casual dealer
35.
Failure to seek permission
PAYMENT OF TAX AND RETURNS
36.
Payment of tax and other dues
37. Mode of payment of tax etc.
38.
Deduction of tax from the bills/
invoices of works contractor
39.
Maintenance of daily collection
register and reconciliation of payment
41.
List of sales and purchases
42.
Maintenance of demand and
collection register
43.
Returns etc. by dealers making
unauthorised collection
44. Inspection and audit of returns,
accounts, etc.
LUMPSUM (IN LIEU OF TAX) BY WAY OF OMPOSITION
45.
Lumpsum by way of composition
46.
Lumpsum scheme in respect of brick‑
kiln owners
47.
Lumpsum scheme in respect of
lottery dealer
48.
Lumpsum scheme in respect of works
contractors
49. Lumpsum scheme in respect of Halwais etc.
50.
Lumpsum scheme in respect of retail‑sale
dealers
MAINTENANCE OF ACCOUNTS
51.
Maintenance of accounts by a dealer
52.
Particulars to be mentioned in tax
invoice
53.
Particulars be mentioned in a
retail invoice
54. Particulars etc. to be mentioned in cash
memo
55
Particulars etc. to be mentioned
in Credit/Debit Note
56.
Electronic maintenance of record
57.
Manner of authentication of account
books
58.
Record of cross‑checkingand
survey
CARRIAGE AND TRANSPORT OF GOODS AND INSPECTION OF GOODS IN TRANSIT
59.
Carriage and transport of goods
60.
Accounts of goods received or
despatched by registered dealers
61.
Delivery note, declarations, surety
bond and personal bond
62.
Printing, custody, issue etc. of
declarations in Form VAT‑XXXII‑A
DEEMED ASSESSMENT, SCRUTINY OF RETURNS, ASSESSMENT, RE‑ASSESSMENT AND RECTIFICATION OF MISTAKES ETC.
64.
Procedure of deemed assessment
65.
Acknowledgement of returns to be
deemed assessment order
66.
Selection of cases for scrutiny
68.
Recording of dealer's objection and
evidence
69.
Assessment of tax and imposition of
penalty
71.
Register of institution and
assessment of cases
72. Re‑assessment of tax and
rectification of clerical or arithmetical or other mistakes
73. Jurisdiction of Assessing Authorities
PROCEDURE FOR REFUNDS
75.
Determination of amount of refund
and sanction
APPEAL AND REVISION
77.
Submission of appeal or application
for revision
79.
Hearing and disposal of appeals or
applications for revision
81.
Order and appeal or revision to be
communicated
82.
Execution of the order of appellate
or revisional authority
ISSUE OF SUMMONS, SERVICE OF NOTICES, INSPECTION OF RECORDS BY DEALERS AND FEES ETC.
85.
Inspection of record by dealers
MISCELLANEOUS
87. Superintendence and control of
administration under Act
88. Delegation of routine duties
90. Business owned by a person under
disability
91. Business forming part of an estate under
the control of a court
92.
Supply of copies of order of
assessment, appeal or revision
DEFERMENT AND EXEMPTION
93. Conditions of incentives for the
unexpired period of sales tax incentives
94. Invoice to be issued by units enjoying
incentives
95.
Assessments etc.