CHAPTER I Preliminary
3 Power to Create Zone, Region, Range and Circle
CHAPTER II Incidence and levy of tax
7 Determination of turnover of sale
8 Determination of taxable turnover of sale
9 Determination of turnover of sale of goods involved in the execution of a works contract
10 Determination of turnover of sale in cases of transfer of right to use any goods
11 Determination of turnover of purchase
12 Manner of Payment of Tax, penalty, fee or any other amount due under the Act
13 Procedure to be adopted by the bank and the treasury
14 Verification by treasury and reconciliation of discrepancy
15 Intimation of deposits to the authorities concerned
16 Intimation by a dealer regarding discontinuance of business
17 Form of certificate to be issued by agent to his principal
18 Inventories to be maintained
21 Input Tax Credit not to be allowed in certain cases
22 Computation of amount of reverse input tax credit by a trader
23 Computation of reverse input tax credit in cases of a dealer other than trader
24 Claim of amount of input tax credit
25 Reduction on account of reversal of input tax credit
26 Computation of admissible amount of input tax credit for a tax period
27 Computation of admissible amount of input tax credit for an assessment year
28 Maintenance of register by traders for computing input tax credit and reverse input tax credit
29 Maintenance of register by manufacturer for computing amount of input tax credit
30 Procedure for allowing benefit of input tax credit in absence of tax invoice
CHAPTER III Registration, Security and Maintenance of Accounts
33 Information Regarding Change of Business
34 Additional copy of registration certificate and display of Taxpayers Identification Number
35 Registration certificate not transferable
36 Loss of certificate of registration
39 Period for which books, accounts and documents are to be preserved
41 Challan or transfer invoice
42 Audit by specified authority
43 Tax Audit by departmental authorities
44 Requirements of tax Invoice, sale invoice, bill, cash memo and purchase invoice
CHAPTER IV Tax Returns, Assessment, Payment and Recovery of Tax
47 Recovery of tax from legal heir
48 Allotment of Tax Deduction Number to a person responsible for making tax deduction at source
CHAPTER V Refund and Adjustment
CHAPTER VI Inspection, Search, Seizure and check-posts
52 Form of summons for the production of a document
53 Procedure for auction of goods
54 Establishment of Check Posts
55 Inspection of goods in transit
56 Issue and submission of declaration forms and matters incidental thereto
57 Issue and submission of certificate and matters incidental thereto
58 The transit of goods by road through the State
59 Import or receipt of goods by rail, river or air and matters incidental thereto
CHAPTER VII Appeal, Review, Revision and Determination of Disputed Question
62 Memorandum of appeal how to be presented
65 Appointments to the Tribunal
CHAPTER VIII Settlement Commission
68 Petition before the Settlement Commission
69 Form of Petition to be presented before the Settlement Commission
CHAPTER IX Miscellaneous