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PRELIMINARY
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1
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Short title and
commencement
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2
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Definition
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TAX AUTHORITIES AND APPELLATE
TRIBUNAL
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3,4,5,6,7
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Tax authorities
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8
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Appellate Tribunal
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9
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Levy of
composition tax on registered dealer
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10
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Interval and
manner of payment of composite tax
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11
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Books of Accounts
to be maintained by the dealer for making payment of composite tax and filing
of return
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12
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Works Contract
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13
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Requirement of maintenance
of registers and books of accounts for availing Input Tax Credit
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14
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Credit of Input
Tax within the tax period by the Commissioner
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15
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Manner of the reversing
of Input Tax Credit
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16
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Condition for
adjustment of Input Tax Credit in respect of goods return etc.
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17
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Stock brought
forward during transition
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18
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Registration of
dealers, amendment and cancellation of registration certificate
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19
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Grant of duplicate
copy of registration certificate
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20
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Amendment of
registration certificate
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21
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Information on the
death of a dealer
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22
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Replacement of certificate
of registration under the earlier sales tax law
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23
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Cancellation of
registration certificate under sub-section (8) of Section 31
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24
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For the purpose of
sub-section (1) and sub-section (8) of Section 31, the following conditions
and restrictions shall apply
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25
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Security to be
furnished
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26
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Imposition of
penalty for failure by the dealer to get himself registered
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27
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Information to be
furnished under Section 103
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28
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Manner of
suspension of registration certificate under sub-section (10) of Section 31
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29
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Liability to
obtain registration and to furnish information by transporter under Section
80
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30
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Manner of submission
of periodical returns and payment of tax under Section 35
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31
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Payment of tax in
advance under Section 35
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32
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Scrutiny of
returns
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33
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Manner of
completion of provisional assessment
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34
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Self assessment
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35
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Audit assessment
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36
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Best judgment
assessment
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37
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Assessment of
dealer who fails to get himself registered
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38
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Payment and recovery
of tax, penalty and interest under Sections 35, 60 and 107
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39
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Special provisions
relating to deduction of tax at source in certain cases
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40
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Information to be
given to the Prescribed Authority in case of execution of contract under
Section 106
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41
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Tax deduction
certificate
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42
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Refund of excess payment
of tax, penalty or interest
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43
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Manner of payment
of interest by the Commissioner for delayed payment of refund.
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44
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Manner of making provisional
refund to exporters who export out of the territory of India
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ACCOUNTS AND RECORDS
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45
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Maintenance of
accounts and records
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46
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Tax Invoice
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47
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Retail Invoice
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48
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Credit and Debit
Notes
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49
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Audit of Accounts
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INSPECTION OF ACCOUNTS AND DOCUMENTS
AND SEARCH OF PREMISES AND ESTABLISHMENT OF CHECK-POST
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50
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Manner of releases
of the books of accounts etc.
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51
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Fees payable for
providing true copies of the seized documents etc.
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52
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Procedure for
disposal of seized goods by open auction
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53
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Documents to be
carried by owner or the person in charge of a goods vehicle to be produced at
the Check-post for the purpose as provided under Sections 75,76 and 77
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54
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Particulars to be
included in a trip-sheet or a log book of goods vehicle
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55
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Particulars to be
furnished by a carrier or by a bailee
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56
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Transit Pass to be
carried by goods vehicle passing through the State or to any place outside
State
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57
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Form for obtaining
permission for taking delivery of taxable goods consign through Rail, River,
Air or Post from a place outside the State
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58
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Restrictions and
conditions in respect of import of goods into the State by Rail, River, Air
or Post or any other place
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59
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Manners of filing
appeals
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60
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Manner and Form of
filing appeals to the Appellate Tribunal for the purpose of Section 69
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61
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Payment of tax and
penalty consequent upon rectification of orders
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OFFENCE AND PENALTIES
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62
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Conditions for
causing investigation of offences under Section 95
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63
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Manner of
assessment, re-assessment and imposition of Penalty
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MISCELLANEOUS
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64
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Manner of
declaration of dealer’s business manager
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65
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Power to write off
demand under Section 97
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66
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Determination of disputed
questions
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67
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Fees payable for
appeal, revision, review and other miscellaneous applications or petitions as
required for the purpose of Section 109
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68
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Liability in case
of transfer of business
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69
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Liability of
contractor or sub-contractor to tax
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70
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Collection of Tax
only by dealers under Section 61
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71
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Display of
signboard
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72
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Service of notice
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73
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Manner of issue of
clearance certificate to a dealer or person under Section 115
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74
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Method of payment
of dues under the Act
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75
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Conditions for
dealers dealing in goods where tax is levied on purchase
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76
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Assessment of
dealers dealing in goods other than Vatable goods under Section 6 and Section
47
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REPEAL
AND SAVINGS
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77
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Statement of claim
of Input Tax Credit in respect of goods purchased under Repealed Acts, held
in stock on the appointed day
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78
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Manner of adjustment
of Input Tax Credit in respect of stock brought forward during transition
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79
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Preservation of
assessment records for the purpose of sub-section (8) of Section 84
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