Chapter I PRELIMINARY
CHAPTER II REGISTRATION
3 Application for registration
4 Security from a taxable and registered person
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
12 Amendment of registration in case of transfer of business
CHAPTER-III DETERMINATION OF TAXABLE TURNOVER AND 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
CHAPTER-IV 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
CHAPTER-V RETURNS AND PAYMENT OF TAX
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
44 Selection of persons for audit
CHAPTER-VI ASSESSMENT OF TAX LIABILITY
47 Notice and manner of assessment
48 Assessment of tax liability
50 Manner of imposition of penalty for offences under the Act and payment of such penalty
CHAPTER-VII REFUNDS
CHAPTER-VIII MAINTENANCE OF ACCOUNTS
53 Maintenance of accounts by a person
54 Particulars to be mentioned in a VAT invoice
55 Particulars to be mentioned in a retail invoice
56 Particulars to be mentioned in credit or debit note
57 Particulars and information to be mentioned in a delivery challan
58 Electronic maintenance of record
59 Manner of authentication of account books
60 Record of cross checking and notice for survey
CHAPTER-IX TRANSPORTATION OF GOODS
63 Delivery challan and declaration
64 ocedure for furnishing information at the Information Collection Centre
65 Procedure regarding declaration for transport of goods to and from the State
67 Procedure of accepting goods for transportation from the taxable person
68 Procedure for delivery of goods by the carrier of goods or transporters to a taxable person
CHAPTER – X APPEAL AND REVISION
74 Stay of recovery of balance amount
76 Transfer of appeal or revision
78 Appeal or revision to the Tribunal
79 Appeal, revision, register(s)
80 Salaries and allowances of the chairman, vice chairman or a member of a Tribunal
CHAPTER-XI MISCELLANEOUS
82 Maintenance of daily collection register.
83 Record of returns of taxable or registered persons
84 eceipt of monthly scroll from the treasury
88 Fee for obtaining record from appellate authorities
89 Fee for determination of disputed questions
90 Business owned by a person under legal disability
91 Business forming part of estate under the control of a Court
92 Superintendence and control of the administration under the Act