PRELIMINARY
1. Short title and commencement.
3. Application for registration,
--
4. Security from a taxable and registered
person,-
5. Registration Certificate. –
6. Issue of duplicate registration certificate.
7. Displaying of registration certificate.
9. Declaration in respect of the manager or
other officers of a person.
10. Maintenance of record of
registration.
11.
Amendment of registration.—
12.
Amendment of registration in case of transfer of business. –
13.
Cancellation of registration.—
14.
Declaration of principal place of Business. –
DETERMINATION OF TAXABLE TURNOVER AND
CALCULATION OF NET TAX PAYABLE
15. Determination of taxable turnover by a
person.
16. Classification of taxable turnover
according to different rate of tax.
17. Calculation of tax on taxable turnover.
18. Conditions for input tax credit.
19. Input tax credit on capital goods.
20. Eligibility of input tax credit on job
work.
21. Inadmissibility of input tax credit in
certain cases.
22. Calculation of input tax credit.
23. Input tax credit where
identification of goods is possible.
24. Input tax credit where identification of
goods is not possible.
25. Input tax credit on stock held on the
appointed day.—
26. Input tax
credit on duplicate invoice. –
PERSONS ENGAGED IN CASUAL TRADE
28. Application for grant of permission.
29. Security from casual dealer.
30. Import
of goods by the casual trader.
31. Extension of period of business of casual
trader in the event of opening of new outlet.
33. Procedure after closure of casual business
and finalizing tax liability.
34.
Failure to seek permission.
35.
Detention of goods of casual
trader.
37. Mode of payment and procedure thereafter.
38. Deductions of Inter-state sales and
Inter-state purchases.
39. Evidence in support of inter-state
dispatches from the State.
41. VAT audit report by a Chartered Accountant.
42.
List of sales and purchases.
44. Selection of persons for audit.
45. Audit of
returns, accounts, etc.
46. Liability of persons in case of works contract.
47. Notice
and manner of assessment.
48. Assessment
of tax liability.
50. Manner of
imposition of penalty for offences under the Act and payment of such penalty.
51. Issue of Tax Demand Notice.
53. Maintenance of accounts by a person.
54. Particulars
to be mentioned in a VAT invoice .
55. Particulars to be mentioned in a retail
invoice.
56. Particulars to be mentioned in credit or
debit note .
57. Particulars and information to be mentioned
in a delivery challan.
58. Electronic
maintenance of record.
59. Manner of authentication of account books.
60. Record of cross checking and notice for
survey.
61. Procedure for search and seizure.
63. Delivery challan and declaration.
64. Procedure for furnishing information at the
Information Collection Centre
65. Procedure
regarding declaration for transport of goods to and from the State.
66. Maintenance of records by carrier of goods.
67. Procedure of accepting goods for
transportation from the taxable person.
68. Procedure for delivery of goods by the
carrier of goods or transporters to a taxable person.
69. Taxable person to maintain true account of
goods received and dispatched.
74. Stay of recovery of balance amount.
76. Transfer of appeal or revision.
77. Supply
of certified copy .
78. Appeal or revision to the Tribunal.
79. Appeal, revision, register(s).
80. Salaries
and allowances of the chairman, vice chairman or a member of a Tribunal.
82. Maintenance of daily collection register.
83. Record of returns of taxable or registered
persons.
84. Receipt of monthly scroll from the treasury.
88. Fee for obtaining record from appellate
authorities.
89. Fee for determination of disputed questions.
90. Business
owned by a person under legal disability.
91. Business
forming part of estate under the control of a Court.
92.
Superintendence and control of the
administration under the Act.