CHAPTER – I : PRELIMINARY
1. Short Title
2. Commencement
3. Definitions
CHAPTER – II : REGISTRATION
4. Procedure for Registration
5. Time to apply for Registration
6. Effective date of Registration
7. Belated applications for Registration
8. Voluntary Registration
9. Start up business
10. Issue of Certificates
11. Suo-motu registration and refusal to register
12. Certificate of VAT registration
13. Changes in registration details
14. Procedure for cancellation of VAT registration
15. Procedure for cancellation of TOT registration
CHAPTER – III : DETERMINATION OF TAXABLE TURNOVER AND CALCULATION OF TAX PAYABLE
16. Determination of Taxable turnover
17. Treatment of works contracts
18. Tax deduction at source
19. Calculation of VAT Payable
20. Input tax credit
21. Calculation of Turnover Tax payable
22. Calculation of VAT payable on sales of goods predominantly to non-VAT dealers and consumers
CHAPTER – IV : RETURNS, PAYMENTS & ASSESSMENTS
23. Tax Returns
24. Tax Payments
25. Assessments
CHAPTER – V : TAX INVOICES, CREDIT AND DEBIT NOTES
26. Invoices
27. Tax Invoices
28. Credit Notes and Debit Notes
CHAPTER – VI : MAINTENANCE OF BOOKS OF ACCOUNTS
29. Records to be maintained by VAT dealer
30. Records to be maintained by TOT dealer
31. Records to be maintained by a dealer executing works contract
32. Records to be maintained by Cold Storage plants
33. Records to be maintained by Clearing/Forwarding Agents
34. Records to be maintained by Agents acting on behalf of principals
CHAPTER – VII : REFUNDS
35. Procedure for Refunds
CHAPTER – VIII : TRANSFER OF A BUSINESS
36. Conditions for Transfer of a Business
CHAPTER – IX : CREDIT FOR TAX PAID ON STOCK ON HAND AT THE COMMENCEMENT OF THE ACT
37. Conditions for the Relief of Sales Tax at the Commencement of the Act
CHAPTER – X : APPEALS AND REVISIONS
38. Procedure for Appeals
39. Application for Stay of collection of disputed tax
40. Application for Stay when appeal is filed before the Appellate Tribunal
41. Communication of Appellate or Revisional orders
42. Appellate or Revisional Authority may enhance tax payable by a dealer
43. Orders of Appellate or Revising authority shall be given effect to
44. Appeal to the Sales Tax Appellate Tribunal – Procedure
45. Time limit to file Revision Petition to the High Court
46. Revision to the High Court – Procedure
47. Appeal to the High Court – Procedure
48. Review by High Court – Procedure
49. Orders of the Appellate Tribunal or High Court shall be given effect to
50. Powers of Revision under Section 32 may be exercised by higher authorities
51. Authorities who may exercise powers of revision under Section 32
CHAPTER – XI : SEARCH, SEIZURE, CONFISCATION AND ACQUISITION
52. Search as per the procedure prescribed in Cr.P.C. 1973.
53. Seizure and confiscation of goods
54. Acquisition of goods
CHAPTER –XII : MOVEMENT OF GOODS/GOODS VEHICLES & CHECK-POSTS
55. Movement of Goods in Goods Vehicles
56. Procedures and Powers of officers at Check-posts
57. Procedures and powers of officers at other places
58. Transit Movement
CHAPTER – XIII : MISCELLANEOUS
59. Authority Prescribed
60. Correction of errors
61. Power to require Production of Documents and obtain information
62. Information to be treated as confidential
63. Nomination of responsible person
64. Mode of service of orders and notices
65. Conditions regarding enrolment, suspension and cancellation of enrolment of Sales Tax Practitioner
66. Procedure for filing, disposal etc authority for clarification and Advance Ruling
67. Treatment of Tax incentive cases |
