1. Short title and
commencement.
2. Definitions
COMMERCIAL TAX AUTHORITIES AND TRIBUNAL
3. Subordination of
officers.-
4. Qualification of members
of Tribunal and terms of office.-
5. Application for
registration.
6. Grant of or endorsement
on certificate of registration.
7. Exhibition of
certificate of registration and other details.
8. Amendment in the
certificate of registration.
9. Certificate of
Registration to be produced before the registering authority.
10. Cancellation of certificate of registration.-
11. Publication of details of suspension or cancellation of
certificate of registration.-
13. Declaration under section 65.-
CALCULATION OF TAX AND TAX CREDIT
15. Calculation of Tax credit under section 11
16. Tax credit under section 12
19. Submission of monthly and quarterly returns
20. Submission of annual returns under section 33.-
21. Special provisions for return in certain cases.
22. Permission for furnishing separate returns.
23. Accompaniment of Challan to
return.
24. Notice to be served under sub-section (3) of section 29
25. Exemption from furnishing of returns.
27. Notice for payment of tax.
28. Application and permission for payment of lump-sum tax.
ASESSMENT OF TAX AND RELATED PROCEDURE
1. Provisional assessment under section 32.
2. Particulars and supporting documents under section 33.
3. Audit assessment under section 34
4. Re-assessment under section 35.
5. Supply of copy of order of assessment.
7. Remission of tax in case of loss due to natural
calamities, etc.
9. Provisional refund under section 37.
12. Order sanctioning interest on delayed refunds.
13. Provisional attachment under section 45.
BILLS AND MAINTENANCE OF ACCOUNTS
15. Credit and Debit notes under section 61.
16. Audit report under section 63.-
17. Maintenance and Preservation of accounts and records.-
19. Auction of goods under section 67.
20. Notice for production of accounts, documents etc.
22. Retention of books of accounts registers and documents
seized.
ADMINISTRATION OF CHECK-POST ETC
23. Declaration and procedure under sub-section (3) of section
68.
24. Procedure for transit pass.
25. Security for release of goods, vehicle or documents.
26. Submission of appeal or application for revision.
28. Hearing.
29. Notice to person likely to be affected adversely.
30. Fees
31. Qualifications of tax practitioners.
32. Forms of authorisation under section 81.
33. Notices.
COPIES OF DOCUMENTS, STATEMENTS AND ORDERS
34. Application for copies of documents.
35. Order accepting composition.
36. Publication of particulars and other matters relating to
dealers under section 97.
65 Forms for the tax deducted at source under section 57B.
66. Offence
and penalty for breach of rules.