PRELIMINARY
1. Short title and Commencement
APPELLATE TRIBUNAL AND SETTLEMENT COMMISSION
4. Appointment of Chairman of the Appellate
Tribunal
5. Pay, Allowances and other conditions of
services of Chairman
7. Appointment of Chairman of the
Settlement Commission
8.
Pay, allowances and other
conditions of services of Chairman
INCIDENCE AND LEVY OF TAX
9.
Determination of total turnover
10.
Determination of taxable turnover
11.
Filing of option by dealers for
payment of compounded tax
12.
Determination of input tax credit
in respect of opening stock
13.
Determination of input tax credit
in respect of capital goods
14.
Procedure for claiming special
rebate
15. Determination of reverse tax
REGISTRATION AND PERMIT
17.
Application for registration
18.
Use of Electronic Identity Card
19.
Security to be furnished by certain
dealers
20.
Suspension of registration
SUBMISSION OF RETURNS, ASSESSMENT AND COLLECTION OF TAX AND PENALTY
22.
Submission of Monthly and Annual
returns
23.
Submission of return by casual
traders
24.
Submission of quarterly returns
25.
Returns to be submitted by the Head
Office and Branches
26.
Authorizing banks for receipt of
tax or other amounts
27. Procedure where the payment is made by
cheque or demand draft
28. Procedure where a cheque is dishonored
29. Submission of records by owners of
vehicles and vessels etc.
30. Submission of returns by forwarding agency,
clearing house, etc.
33. Signing and verifying of returns
34. Mode of submission of returns
35. Recording of reasons for rejection of
return
40. Assessment of legal representative
41. Collection and payment of tax
42. Deduction of tax by awarder
43. Notice for further mode of recovery
44. Calculation of turnover when goods are
sold for consideration other than cash
47. Refund of input tax in case of sale or
purchase of goods in the course of export
48. Issue of refund adjustment order
49. Reimbursement of tax to Foreign
Diplomatic Missions, United Nations' Agencies
51. Granting of instalments by Assessing
Authority
52. Mode of payment of interest
54. Mode of recovery of tax and other
amounts due
55. Payment of amount forfeited
56. Reimbursement of forfeited amount
INSPECTION OF BUSINESS PLACES AND ACCOUNTS AND ESTABLISHMENT OF CHECK POSTS
58. Maintenance and preservation of accounts
59. Credit notes and debit notes
60.
Procedure for audit of accounts and
certification
61.
Name boards etc. in front of
godowns
62. Safe custody and procedure on loss etc.,
of statutory forms or declarations
63.
Search and seizure of documents
64.
Mode of disposal of seized
properties
65.
Procedure for the purchase of goods
to prevent under valuation
66. Establishment of Check Posts and
documents to be carried with the goods
67. Procedure for inspection of goods in
transit
69.
Procedure for confiscation of goods
and vehicles
70.
Procedure for disposal of goods and
vehicles confiscated
71.
Safe custody of vehicle detained
APPEALS, REVISIONS, SETTLEMENT AND REFUNDS
72.
Filing of appeal to the Deputy
Commissioner (Appeals)
73.
Filing of application under Section
49, 57 or 59
74.
Payment of fees on interlocutory
application
75.
Filing of appeal to the Appellate
Tribunal
76. Procedure in case of death of appellant
or revision petitioner pending proceedings
77.
Setting aside of abatement
78.
Filing of application seeking
clarification
79.
Filing of application before the
Settlement Commission
80.
Filing of appeal, petition etc., to
the High Court
81.
Jurisdiction of appellate or
revisional authority
83.
Transfer of revision petition
84.
Disposal of the appeal or revision petition
irrespective of jurisdiction
86. Communication of order, etc.
87.
Orders to be given effect to
88.
Interest payable by Government
MISCELLANEOUS
90.
Sending of report in case of death
of a dealer
91.
Report of dissolution of
partnerships
92.
Sending of report in certain cases
93. Liability of guardian, trustee, etc.
94. Liability of Court of Wards, Official
Trustee etc.
95.
Payment of travelling allowance and
batta
96.
Production of authorization
97.
Chartered Accountant, Cost
Accountant and Sales Tax Practitioner
98.
Payment by cash, cheque or demand
draft
99.
Procedure for seeking police
assistance
101.
Issue of notice or summons for the
production of accounts