PRELIMINARY
1. Short title, extent and commencement
APPELLATE TRIBUNAL AND APPOINTMENT OF OFFICERS
INCIDENCE, LEVY AND
CALCULATION OF TAX
5. Act
not to apply to sales or purchases outside the State, in the course of import
or export, etc.
9. Input tax credit for dealers for goods
in Schedule VI
11. Calculation of tax payable
15. Power of State Government to grant refund
of tax
REGISTRATION
18. Taxpayer Identification Number and General
Registration Number
19. Cancellation and amendment of registration
PROCEDURE AND
ADMINISTRATION OF TAX
20. Returns and self assessments
22. Due date for payment of tax
23. Liability of executor, administrator,
legal representative
24. Liability of partnership firms
25. Tax as an arrear of land revenue
26. Preferential claims to assets
27. Transfers
to defraud revenue void and provisional attachment of property
28. Powers of Deputy Commissioner under
Revenue Recovery Act
29. Recovery of tax from third parties
30. Recovery of tax when business is
transferred
31. Appeal to Appellate Authority
32. Revision by Commissioner and other
prescribed authorities
33. Appeal to the Appellate Tribunal
36. Petitions, Applications to be heard by a
Bench
37. Limitation in respect of certain
assessments or re‑assessments ordered
39. Interest on overpayments and late refunds
40. Power to adjust, withhold refunds
43. Access and seizure of goods, books,
records and computers
ESTABLISHMENT OF
CHECK POSTS
45. Establishment of check posts
46. Power to inspect carrier's places
48. Possession
and submission of certain records by owners etc. of goods vehicles
OFFENCES AND
PENALTIES
49. Penalty for failure to register
50. Penalty for failure to file a return
51. Penalty for failure to pay tax when due
52. Penalty for assessment issued for failure
to file a return
53. Penalty for failure to declare tax due
54. Penalty for failure to use or misuse of
TIN and GRN
55. Penalty for issue of tax invoice and for
the use of false tax invoices
56. Penalty for failure to maintain records
57. Penalty for unauthorized /excess
collection of tax
59. Offences of obstructing the authority
63. Power to summon witnesses and production
of documents
66. Appearance before authority
GENERALPROVISIONS
67. Clarification and advance rulings
70. Protection of acts done in good faith
71. Submission of returns by banks
72. Provision in the case of defective or
irregular proceedings
75. Powers of subordinate officer to be
exercised by higher authorities
76. Power to remove difficulties
77. Instructions to subordinate officers
REPEAL
81. Repeal of Ordinance I of 2005
Ø
SCHEDULE I‑ LIST OF GOODS
EXEMPT FROM TAX UNDER SECTION 7
Ø
SCHEDULE II‑TRANSACTIONS ZERO‑RATED AND ELIGIBLE FOR INPUT TAX CREDIT
Ø
SCHEDULE III‑LIST OF GOODS TAXABLE @ 1%
Ø
SCHEDULE IV‑LIST OF GOODS TAXABLE @ 4%
Ø
SCHEDULE V‑ GOODS TAXABLE AT
STANDARD RATE (RNR) OF 12.5%
Ø
SCHEDULE VI‑GOODS SUBJECTED TO TAX AT SPECIAL RATES