1. Short
title and commencement.
3. Application for registration,
--
4. Security from a taxable and registered
person,-
5.
Registration Certificate. –
6.
Issue of duplicate registration certificate.
7.
Displaying of registration certificate.
9. Declaration in respect of the manager or
other officers of a person.
10. Maintenance of record of
registration.
11. Amendment of registration.—
12. Amendment of registration in case of transfer of business. –
13. Cancellation of registration.—
14. Declaration of principal place of Business. –
CALCULATION OF NET TAX PAYABLE
15. Determination of taxable
turnover by a person.
16. Classification of taxable turnover according
to different rate of tax.
17. Calculation of tax on taxable turnover.
18. Conditions for input tax credit.
19. Input tax credit on capital goods.
20. Eligibility of input tax credit on job work.
21. Inadmissibility of input tax credit in
certain cases.
22. Calculation of input tax credit.
23. Input tax credit where
identification of goods is possible.
24. Input tax credit where identification of
goods is not possible.
25. Input tax credit on stock
held on the appointed day.—
26. Input tax credit
on duplicate invoice. –
PERSONS ENGAGED IN CASUAL TRADE
28. Application for grant of permission.
29. Security from casual dealer.
30. Import of
goods by the casual trader.
31. Extension of period of
business of casual trader in the event of opening of new outlet.
33. Procedure after closure of
casual business and finalizing tax liability.
34. Failure to seek
permission.
35. Detention of goods
of casual trader.
37. Mode of payment and procedure
thereafter.
38. Deductions of Inter-state sales and
Inter-state purchases.
39. Evidence in support of inter-state
dispatches from the State.
41. VAT audit report by a
Chartered Accountant.
42. List of sales and purchases.