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
15. Treatment of stock brought forward during
transition
17. Simplified accounting methods for
retailers
18. Transactions between related parties
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
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
46. Continuation of certain recovery
proceedings
48. Transfer of assets during pendency of proceedings void
50. Accounts to be audited in certain 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.
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
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
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
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
§
SECOND SCHEDULE‑ LIST OF GOODS TAXABLE AT 1%
§
THIRD SCHEDULE‑ LIST OF GOODS TAXABLE AT 4%
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