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