1. Short title, extent and commencement
7. Certain sales not liable to tax
12. Time
at which turnover, turnover of purchases and adjustments arise
13. Application
to sales, purchases and imports
SPECIAL
REGIMES
15. Treatment
of stock brought forward during transition
17. Simplified
accounting methods for retailers
18. Transactions
between related parties
REGISTRATION,
APPROVALS AND SECURITY
19. Mandatory
and voluntary registration
21. Consequences
of registration
23. Cancellation
of registration
24. Consequences
of de‑registration
25. Registration
during transition
26. Approved
road transporters and approved warehouses
27. Security
from certain class of dealers, transporters, warehouses and other persons
RETURNS
28. Periodical
payment of tax and furnishing of returns
29. Power
to require other returns
30. Correction
of deficiencies
ASSESSMENT
AND PAYMENT OF TAX, INTEREST AND PENALTIES AND MAKING REFUNDS
32. Assessment
of tax, interest or penalty
34. Commissioner's
assessment of tax payable
36. Limitation
on assessment and re‑assessment
37. Delay
to collection of assessed tax and penalties
38. Manner
of payment of tax, penalties and interest
39. Order
of application of payments
41. Power
to withhold refund in certain cases
42. Collection
of tax only by registered dealers
43. Refund
of tax for embassies, officials, international and public organizations
RECOVERY
OF TAX, INTEREST AND PENALTIES
46. Continuation
of certain recovery proceedings
48. Transfer
of assets during pendency of proceedings void
ACCOUNTS
AND RECORDS
50. Accounts
to be audited in certain cases
LIABILITY
IN SPECIAL CASES
53. Liability
in case of transfer of business
54. Liability
in case of company in liquidation
55. Liability
of partners of firm to pay tax
56. Liability
of guardians, trustees etc.
57. Liability
of Court of Wards etc.
POWERS OF
INVESTIGATION AND ENFORCEMENT
61. Power
to enter premises and seize records and goods
62. Power
to stop, search and detain goods vehicles
63. Custody
and release of records
64. Custody,
return and disposal of goods, goods vehicle and security
65. Detention
of goods pending disclosure
66. Obligation
to provide reasonable assistance
GOODS
TAX AUTHORITIES AND APPELLATE TRIBUNAL
68. Powers
and responsibilities of the Commissioner
69. Delegation
of Commissioner's powers
70. Change
of an incumbent of an office
71. Power
of Commissioner to make notifications
72. Persons
to be public servants
OBJECTIONS,
APPFALS, DISPUTES AND QUESTIONS
75. Making
an objection to the Commissioner
76. Power
of Commissioner and other authorities to take evidence on oath, etc.
77. Appeals
to Appellate Tribunal
78. Extension
of period of limitation in certain cases
81. Assessment
proceedings etc., not to be invalid on certain grounds
82. Statement
of case to the High Court
83. Appearance
before any authority in proceedings
84. Bar of
suits in civil courts
85. Determination
of specific questions Ruling on general questions
ADMINISTRATIVE
PENALTIES AND OFFENCES
88. Automatic
mitigation and increase of penalties
89. Relationship
to assessment; No impact on criminal penalties
90. Offences
and criminal penalties
95. Chapter
XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences
MISCELLANEOUS
96. Dealer
to declare the name of manager of business
97. Service
of notice when family is disrupted or firm is dissolved
98. Service
of notice in the case of discontinued business
99. Returns,
etc. to be confidential
101. Power
to collect statistics
102. Setting
up of check‑posts and barriers
105. Power
to remove difficulties
FIRST SCHEDULE‑LIST
OF EXEMPTED GOODS
§
SECOND SCHEDULE‑ LIST OF GOODS TAXABLE AT 1%
§
THIRD SCHEDULE‑ LIST OF
GOODS TAXABLE AT 4%
o
INFORMATION TECHNOLOGY PRODUCTS
§
FOURTH SCHEDULE‑ LIST OF GOODS TAXABLE AT 20%
§
FIFTH SCHEDULE‑ LIST OF DEALERS EXEMPTED FROM
PAYING TAX ON SALES OF GOODS
§
SIXTH SCHEDULE‑ LIST OF ORGANIZATIONS WHO CAN CLAIM
REFUNDS
§
SEVENTH SCHEDULE‑ LIST OF NON‑CREDITABLE GOODS
§
EIGHTH SCHEDULE‑ LIST OF NON‑TAXABLE IMPORTS