1. Short title, extent and commencement
TAXING AUTHORITIES AND
TRIBUNAL
5. Delegation of the Commissioner's powers
and functions
6. Power to transfer proceedings
7. Person appointed under section 3 and
Members of the Tribunal to be public servants
THE INCIDENCE, LEVY AND RATE
OF TAX
9. Charge to tax and incidence
13. Levy of tax on containers and packing
material
15. Points of levy in respect of certain goods
17. Sales of goods exempt from tax
21. Input tax credit exceeding tax liability
22. Adjustment of input tax credit
23. Credit notes and debit notes
REGISTRATION
OF DEALERS, CANCELLATION AND AMENDMENT OF REGISTRATION CERTIFICATE
24. Persons liable to be registered
25. Compulsory registration of dealers
28. Penalty for failure to be registered
29. Liability in case of grant of registration
by mistake
30. Suspension of registration certificate
31. Cancellation of certificate of
registration
32. Amendment of certificate of registration
33. Periodical returns and payment of tax
34. Default in filing of return
35. Tax to be collected by registered dealers
36. Rounding off of amount of tax or penalty
37. Rounding off of tax or penalty for
calculation of interest
ASSESSMENT,
REFUND AND RECOVERY OF TAX
41. Identification of tax payers for tax audit
43. Turnover escaping assessment
44. Assessment of dealer who being liable to
pay tax fails to register
45. Assessment
of a causal dealer
47. Assessment where proceeding for
prosecution has been initiated
48. Exclusion of time period for assessment
49. Power of reassessment in certain cases
50. Payment and recovery of tax, interest and
penalty
52. Unauthorised and excess collection of tax
by dealer
54. Deduction of tax at source from payment to
works contractor
55. Tax to be first charge on property
56. Period of limitation for recovery of tax
58. Refund of tax under special circumstances
59. Interest on amount refunded
60. Power to withhold refund in certain cases
ACCOUNTS AND RECORDS
61. Maintenance of accounts and records, etc.
64. Requirement to provide document and
information
65. Accounts to be audited in certain cases
66. Dealer to declare the name of manager,
etc. of business
67. Liability in case of transfer of business
68. Liability in case of company under
liquidation
69. Liability of partners of firm to pay tax
70. Liability of guardians, trustees, etc.
LIABILITY
TO PRODUCE ACCOUNTS AND SUPPLY OF INFORMATION
72. Survey of unregistered dealers
73. Production and inspection of accounts and
search of premises
74. Establishment
of check‑posts and inspection of goods while in transit
75. Restriction
on movement of goods through railways, waterways, air, postal and courier
services
APPEAL,
REVISION AND RECTIFICATION
78. Appeal to Tribunal and stay of recovery
of dues during pendency of appeal
79. Revisional powers of Commissioner
80. Revision by High Court in certain cases
OFFENCES,
PROSECUTION AND COMPOSITION OF OFFENCES
83. Offences by companies and Hindu Undivided
Families
88. Bar to certain proceedings
89. Disclosure
of information by public servant
91. Appearance before any authority in
proceedings
92. Powers to summon and take evidence on
oath, etc.
93. Transfer of assets during pendency of
proceedings to be void
96. Manner of payment of tax, interest,
penalty, etc.
97. Power of Government to prescribe fees
98. Assessment proceedings, etc. not to be
invalid on certain grounds