1. Short title, extent and commencement
6. Levy of tax on containers and packing material
11. Input tax credit exceeding tax liability
12. Adjustment of input tax credit
15. Composition of tax by certain registered
dealers
16. Powers of Government to amend Schedule
17. Credit notes and Debit notes
REGISTRATION
19. Compulsory registration of dealers
20. Security to be furnished in certain cases
21. Imposition of penalty for failure to get
registered
22. Registration of Transporter
23. Quoting of Registration Certificate Number
etc.
24. Periodical returns and payment of tax
26. Rounding off of the amount of tax,
interest or penalty
32. Assessment of dealer who fails to get
himself registered
33. No assessment after five years
34. Turnover escaping assessment
35. Exclusion of time period for assessment
36. Power of reassessment in certain cases
PAYMENT AND RECOVERY OF TAX, PENALTY, INTEREST AND OTHER
DUES
37. Payment and recovery of tax, penalty and
interest
39. Collection of tax only by registered
dealers
40. Collection of excess tax and forfeiture of
such excess tax
42. Tax to be first charge on property
46. Power to withhold refund in certain cases
47. Exemption of certain sales and purchases
48. Maintenance of accounts and records etc.
49. Accounts to be maintained by carriers
52. Requirement to provide information
54. Dealer to declare the name of his business
manager
55. Liability to pay tax in case of death
56. Certain agents liable to tax for sales on
behalf of principal
INSPECTION OF ACCOUNTS, DOCUMENTS AND SEARCH OF PREMISES
59. Production and inspection of accounts and
documents and search of premises 2,
62, Power to collect statistics
63. Disclosure
of information by a public servant
DETECTION AND PREVENTION OF TAX EVASION
67. Establishment o check posts for inspection
of goods in transport
APPEALS AND REVISION
73. Hearing of Revision and Review by the High
Court
74. Power to rectify error apparent on the
record
77. Penalty payable by the transporter
MISCELLANEOUS
81. Appearance before any authority in
proceedings
82. Power to take evidence or oath etc.
83. Declaration of stock of goods held on the
appointed day
84. Bar of suits in Civil Courts and indemnity
86. Power to remove difficulties
TRANSITION, REPEAL
AND SAVINGS
SCHEDULE I‑ LIST OF INTERNATIONAL PUBLIC
ORGANISATIONS
SCHEDULE II (A)‑ LIST OF GOODS TAXABLE AT THE RATE OF 4%
SCHEDULE II (B)‑ LIST OF GOODS TAXABLE @ 12.5%
SCHEDULE II (C)‑ LIST OF GOODS TAXABLE @ 1 %
SCHEDULE IV‑ NEGATIVE LIST OF ITEMS OF CAPITAL GOODS
FOR INPUT TAX CREDIT
SCHEDULE V‑ TAX INVOICES, CREDIT NOTES AND DEBIT
NOTES
SCHEDULE VI‑ LIST OF INDUSTRIAL INPUTS
SCHEDULE VII‑ LIST OF I.T. PRODUCTS