PART I

· Title and commencement

· Definitions

PART II

TURNOVER, REGISTRATION AND PAYMENT OF SECURITY

Determination of total and taxable turnover

· Registration

· Cancellation of registration

· Payment of security

PART III

ACCOUNTS AND DOCUMENTS

· Obligation to issue a tax invoice

· Bills of sale 30.

· Credit and Debit Notes

· Keeping of accounts and records

PART IV

RETURNS, STATEMENTS, ASSESSMENTS, PAYMENT AND RECOVERY

· Furnishing returns and statements

· Assessments

· Payment

PART V

RECOVERY

· Attachment or distraint and sale of movable property

· Attachment and sale of immovable property

· Adjustments and refunds

PART VI

PARTIAL EXEMPTION, CAPITAL GOODS AND SPECIAL ACCOUNTING SCHEMES

· Apportionment

· Capital Goods Scheme

· Special accounting schemes 134.

PART VII

COMPOSITION OF TAX

· Option to pay, returns and payment

· Withdrawal from scheme and cancellation of certificate

PART VIII

APPEALS AND REVISIONS

PART IX

INSPECTION OF GOODS IN TRANSIT

PART X

CLARIFICATION OF RATE OF TAX AND ADVANCE RULINGS

· Fee for Commissioner's clarification on rate of tax

· Definitions

PART XI

MISCELLANEOUS

· Transitional relief on stock in hand

· Compounding of offences

· Provisions relating to an Accountant or Tax Practitioner

· Conditions for purposes of appearance under clause (c) of section 86

· Liabilities of a legal representative, etc.

· Declarations

· Name boards and notices

· Powers of an Officer or Authorities to summon

· Powers of Appellate and Revisional Authorities

· Under‑valuation of goods and power to levy penalty

· Service of notices, etc.

· Fees for grant of copies

· Particulars to be furnished by Banks, Clearing Houses and others

· Penalties

· Forms to be used

· Transitional provisions