Chapter I - Preliminary
CHAPTER II Incidence and Levy of Tax
CHAPTER III Tax Credit
CHAPTER IV Registration, Approval and Permission
12 Application for registration as a dealer
13 Processing application for registration as a dealer
14 Certificate of registration
16 Cancellation of registration
17 Particulars of cancelled certificates of registration
18 Declaration of name of manager of business
19 Nomination of principal place of business
CHAPTER V Security
CHAPTER VI Tax Period and Tax Returns
CHAPTER VII Payment of Tax and making Refunds
31 Method of payment of tax, interest or penalty
32 Treasury to notify payments
35 Refund of tax for embassies, officials, international and public organisations
CHAPTER VIII Assessments and Enforcement of Tax and Penalties
36 Assessment of tax, interest or imposition of penalty
37 Recovery of Government dues
CHAPTER IX Accounts, Records and Audit
CHAPTER X Value Added Tax Authorities and Appellate Tribunal
47 Designation of other persons appointed to assist the Commissioner
48 Conditions upon delegation of powers by the Commissioner
CHAPTER XI Disputes
51 Authority to whom objection may be made
53 Determination of objections
55 Intimation of outcome of objection
CHAPTER XII Miscellaneous