1. Short
title, extent and commencement
4. Re‑commencement
of liability
11. Input
tax credit exceeding tax liability
12. Net
tax payable by the dealer
13. Stock
brought forward during transition
TAXING APPELLATE AND
REVISIONAL AUTHORITIES
16. Delegation
of Commissioner's powers
REGISTRATION OF DEALER AND DEMAND OF SECURITY ETC.
20. Compulsory
registration of dealers
RETURN AND PAYMENT OF TAX,
ASSESSMENT ETC.
22. A.
Periodical return and payment of tax and interest
23. Interest
payable by dealer
25. Assessment
of tax payable by dealer other than registered dealers
26. Payment
of tax and penalty
28. Rectification
of Assessments
30. Suo
motu revision by the Commissioner
31. Revision
by Commissioner upon application
MEASURES
TO REGULATE TRANSPORT OF GOODS
33. Restriction
on movement of goods
35. Registration
of transporters
36. Maintenance
of accounts by transporter, carrier or transporting agent
37. Inspection,
search and seizure of records or documents
ACCOUNTS, INSPECTION, SEARCH AND SEIZURE AND POWER TO
CALL FOR INFORMATION
40. Compulsory
issue of tax invoice, cash memo or bill
44. Power
of taking evidence on oath, etc.
45. Indemnity
of Govt. Servant
46. Returns
etc. to be confidential
47. Statement
to be furnished by dealer, transporter, owner or lessee of warehouse, etc.
48. Information
to be furnished by dealers regarding changes of business
49. Statements, accounts or declarations to
be furnished by dealers
51. Special provisions relating to deduction
of tax at source
53. Bar
to proceeding in Civil Courts
54. Power
of State Government to prescribe rates of fees
55. Power
of State Government to amend schedules
56. Power
of State Government to make rules
57. Power
of State Government to remove difficulties
TRANSITION,
REPEAL AND SAVINGS