PRELIMINARY
1. Short title and commencement
JURISDICTION
& DELEGATION OF POWERS
3. Jurisdiction
of Assessing Authority
INCIDENCE AND LEVY OF TAX
5. Determination
of taxable turnover
6. Computation
of input tax and output tax
7. Method of
calculation of credit of input tax
8. Input tax
credit on closing stock held on commencement of the Act
9. Adjustment
of Input Tax Credit in relation to credit and debit notes
10. Credit
notes and debit notes
REGISTRATION, AMENDMENT,
CANCELLATION AND SECURITY
13. Transitional
issues regarding registration
14. Conducting
inquiry for, determining turnover of an un‑registered dealer
15. Estimation
of turnover of an un‑registered dealer
16. Validity
of registration certificate
17. Renewal of
registration certificate
18. Issue of
duplicate copy of registration certificate
19. Amendment
in registration certificate
21. Suspension
of registration
22. Restoration
of registration certificate
23. Cancellation
of registration
24. Duties and
obligations not affected
25. Communication
regarding cancellation
26. Penalty
for non‑registration
RETURNS, ASSESSMENTS AND
PAYMENTS
36. Notice for
assessment of an unregistered dealer
37. Notice for
escaped assessment/ re‑assessment
38. Register
of cases fixed for hearing
40. Firm or
association of persons jointly and severally liable to payment
41. Maintenance
of demand and collection register
RECOVERY AND REFUND
42. Certificate
for recovery of tax as arrears of Land Revenue
52. Application
for stay/extension to the date of payment of demand
55. Prior
approval of the Commissioner for refund
56. Recovery
of the sum payable out of the refund due to the assessee
59. Refund in
case of zero‑rated sales
TAX CLEARANCE CERTIFICATE FOR
SUPPLY OF TAXABLE GOODS
61. Clearance
certificate for supply contractors
ACCOUNTS & RECORDS
62. Nature of accounts
to be maintained
64. Manner in
which audit of accounts referred to in Section 60 shall be conducted
65. Declaration
of Business Manager
INSPECTIONS, SEARCH &
ESTABLISHMENT OF CHECKPOSTS
67. Inspection
under sub‑sections (3) and (6) of Section 66
68. Establishment
of Check‑posts and inspection of goods thereat
69. Submission
of returns by forwarding agency, clearing house, etc.
71. Detention
and seizure of goods
72. Release
/disposal of goods seized
73. Delivery of
goods by the transport etc. to the person on establishing identity
74. Modes of
security on goods owned by unregistered dealers
APPEALS AND REVISIONS
76. Commencement
of the period for filing appeal
78. Condonation
of delay in filing appeal
79. Procedure
for the disposal of appeals
81, Copy of
the revision order to be issued free of charge
82. Forms of
Summons to appear in person and or to produce documents
83. Mode of
service of notices
85. Inspection
of documents and supply of certified copies thereof
MISCELLANEOUS
86. Business
owned by a person under disability
87. Meaning of
authorized representative
88. Authorization
to sign applications etc. prescribed under rules
89. Registration
of transporter, Forwarding Agency, etc
91. Proceedings
under the Act not to become invalid
92. Notice
required under Section 78
93. Fee for application
under Section 87
94. Cross‑checking
of transactions under Section 91(3)
95. Application
for enrolment as a tax practitioner