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CHAPTER I |
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PRELIMINARY |
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Short title, extent and commencement |
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Definitions |
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CHAPTER II And CHAPTER III |
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INCIDENCE, LEVY AND RATE OF TAX,REGISTRATION |
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Incidence
and levy of tax |
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Point and rate of tax |
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Liability
of payment of Special Additional Tax |
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Liability on issuing false tax invoice, etc |
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Liability of firm, association of persons and
Hindu Undivided Family |
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Tax due from deceased person payable by his
representatives |
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Tax liability in case of minor or incapacitated
person |
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Liability in case of court of wards, etc |
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Exemption from tax |
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Rebate of tax on certain purchase or sale |
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Input tax credit |
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Reverse input tax credit |
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Input tax credit exceeding tax liability |
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Burden of proof and presumptions |
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Registration of dealers |
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Information to be furnished regarding change of
business |
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Security in the interest of revenue |
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Quoting of Taxpayers' Identification Number, etc. |
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Accounts and documents to be maintained by
dealers |
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Tax invoice, sale invoice, etc. to be issued by
dealer |
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Realisation of tax on sale or purchase of goods |
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CHAPTER IV |
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Assessments,
Payment, Recovery and Collection of Tax |
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Submission of return |
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Assessment of tax for a tax period |
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Assessment for an assessment year |
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Composition of tax liability |
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Assessment of tax of turnover escaped from
assessment |
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Assessment of escaped turnover in case of price
variation |
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Rounding off of turnover, tax etc. |
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Rectification of mistakes |
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Power to set aside exparte order of assessment or
penalty |
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Payment and recovery of tax |
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Tax deduction at source |
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Moratorium for payment of tax |
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Recovery or refund of petty amounts to be
ignored |
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Recovery of
tax in case of a company under liquidation |
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Liability of director of private company in
liquidation |
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Power to grant instalment |
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CHAPTER V |
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REFUNDS AND
ADJUSTMENTS |
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Refunds and adjustments |
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Provisional refund |
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Withholding of refunds in certain cases |
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Procedure for disbursement of amount wrongly
realised by dealers as tax |
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CHAPTER VI |
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Tax Audit,
Inspection, Search and Seizure |
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Tax audit |
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Power to order production of accounts and power of
entry, inspection, search and seizure |
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Power of search, inspection and seizure in case of
a person other than dealer |
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Power to
seek information, to issue summons etc. |
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Power to seize goods |
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CHAPTER VII |
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CHECK-POST |
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Establishment of check-posts and barriers |
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Import of goods into the state by road against
declaration |
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Import of goods into the state by rail, river,
air, post or courier |
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Issue of authorisation for transit of goods
through the state |
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Power to seek assistance from police etc. |
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CHAPTER VIII |
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OFFENCES AND
PENALTIES |
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Offences and prosecution |
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Offences by companies |
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Penalties in certain cases |
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Composition of offences |
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CHAPTER IX |
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APPEAL,
REVIEW AND REVISION |
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Review by assessing authority |
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Appeal |
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Revision by the commissioner. |
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Tribunal |
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Review by the tribunal |
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Revision by high court in special cases |
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Determination of disputed questions |
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Orders against which no appeal or revision shall
lie |
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Additional evidence in appeal |
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CHAPTER X |
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Settlement Commission |
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Constitution of the Settlement Commission |
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Staff of the Settlement Commission |
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Reference of case to the Settlement Commission |
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Procedure to be adopted by the Commission |
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CHAPTER XI |
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Miscellaneous |
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Objections to jurisdiction |
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Indemnity |
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Bar to certain proceedings |
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Certain information to be confidential |
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Power to make rules |
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Facility for sick industrial units |
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Fees in certain cases |
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Transfer to defraud revenue void |
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Power to issue notifications |
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Power to collect statistics |
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Tax to be first charge on property |
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Powers of Authorities under the Act |
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CHAPTER XII |
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Repeal,
Saving and Transitory Provisions |
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Repeal and
saving |
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