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PRELIMINARY |
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1 |
Short
title and commencement |
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2 |
Definition |
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TAX AUTHORITIES AND
APPELLATE TRIBUNAL
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3,4,5,6,7 |
Tax
authorities |
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8 |
Appellate
Tribunal |
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9 |
Levy
of composition tax on registered dealer |
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10 |
Interval
and manner of payment of composite tax |
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11 |
Books
of Accounts to be maintained by the dealer for making payment of composite
tax and filing of return |
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12 |
Works
Contract |
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13 |
Requirement
of maintenance of registers and books of accounts for availing Input Tax
Credit |
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14 |
Credit
of Input Tax within the tax period by the Commissioner |
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15 |
Manner
of the reversing of Input Tax Credit |
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16 |
Condition
for adjustment of Input Tax Credit in respect of goods return etc. |
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17 |
Stock
brought forward during transition |
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18 |
Registration
of dealers, amendment and cancellation of registration certificate |
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19 |
Grant
of duplicate copy of registration certificate |
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20 |
Amendment
of registration certificate |
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21 |
Information
on the death of a dealer |
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22 |
Replacement
of certificate of registration under the earlier sales tax law |
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23 |
Cancellation
of registration certificate under sub-section (8) of Section 31 |
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24 |
For the
purpose of sub-section (1) and sub-section (8) of Section 31, the following
conditions and restrictions shall apply |
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25 |
Security
to be furnished |
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26 |
Imposition
of penalty for failure by the dealer to get himself registered |
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27 |
Information
to be furnished under Section 103 |
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28 |
Manner
of suspension of registration certificate under sub-section (10) of Section
31 |
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29 |
Liability
to obtain registration and to furnish information by transporter under
Section 80 |
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30 |
Manner
of submission of periodical returns and payment of tax under Section 35 |
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31 |
Payment
of tax in advance under Section 35 |
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32 |
Scrutiny
of returns |
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33 |
Manner
of completion of provisional assessment |
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34 |
Self
assessment |
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35 |
Audit
assessment |
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36 |
Best
judgment assessment |
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37 |
Assessment
of dealer who fails to get himself registered |
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38 |
Payment
and recovery of tax, penalty and interest under Sections 35, 60 and 107 |
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39 |
Special
provisions relating to deduction of tax at source in certain cases |
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40 |
Information
to be given to the Prescribed Authority in case of execution of contract
under Section 106 |
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41 |
Tax
deduction certificate |
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42 |
Refund
of excess payment of tax, penalty or interest |
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43 |
Manner
of payment of interest by the Commissioner for delayed payment of refund. |
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44 |
Manner
of making provisional refund to exporters who export out of the territory of
India |
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ACCOUNTS AND RECORDS
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45 |
Maintenance
of accounts and records |
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46 |
Tax
Invoice |
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47 |
Retail
Invoice |
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48 |
Credit
and Debit Notes |
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49 |
Audit of
Accounts |
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INSPECTION OF ACCOUNTS
AND DOCUMENTS AND SEARCH OF PREMISES AND ESTABLISHMENT OF CHECK-POST
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50 |
Manner
of releases of the books of accounts etc. |
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51 |
Fees
payable for providing true copies of the seized documents etc. |
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52 |
Procedure
for disposal of seized goods by open auction |
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53 |
Documents
to be carried by owner or the person in charge of a goods vehicle to be
produced at the Check-post for the purpose as provided under Sections 75,76
and 77 |
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54 |
Particulars
to be included in a trip-sheet or a log book of goods vehicle |
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55 |
Particulars
to be furnished by a carrier or by a bailee |
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56 |
Transit
Pass to be carried by goods vehicle passing through the State or to any place
outside State |
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57 |
Form
for obtaining permission for taking delivery of taxable goods consign through
Rail, River, Air or Post from a place outside the State |
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58 |
Restrictions
and conditions in respect of import of goods into the State by Rail, River,
Air or Post or any other place |
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59 |
Manners
of filing appeals |
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60 |
Manner
and Form of filing appeals to the Appellate Tribunal for the purpose of
Section 69 |
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61 |
Payment
of tax and penalty consequent upon rectification of orders |
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OFFENCE AND PENALTIES
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62 |
Conditions
for causing investigation of offences under Section 95 |
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63 |
Manner
of assessment, re-assessment and imposition of Penalty |
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MISCELLANEOUS
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64 |
Manner
of declaration of dealer’s business manager |
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65 |
Power
to write off demand under Section 97 |
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66 |
Determination
of disputed questions |
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67 |
Fees
payable for appeal, revision, review and other miscellaneous applications or
petitions as required for the purpose of Section 109 |
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68 |
Liability
in case of transfer of business |
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69 |
Liability
of contractor or sub-contractor to tax |
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70 |
Collection
of Tax only by dealers under Section 61 |
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71 |
Display
of signboard |
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72 |
Service
of notice |
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73 |
Manner
of issue of clearance certificate to a dealer or person under Section 115 |
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74 |
Method
of payment of dues under the Act |
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75 |
Conditions
for dealers dealing in goods where tax is levied on purchase |
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76 |
Assessment
of dealers dealing in goods other than Vatable
goods under Section 6 and Section 47 |
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REPEAL AND SAVINGS
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77 |
Statement
of claim of Input Tax Credit in respect of goods purchased under Repealed
Acts, held in stock on the appointed day |
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78 |
Manner
of adjustment of Input Tax Credit in respect of stock brought forward during
transition |
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79 |
Preservation
of assessment records for the purpose of sub-section (8) of Section 84 |
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