1 Short title, extent and commencement

2 Definitions

3 Incidence, Levy and Rate of Tax

4 Levy of tax on turnover of sale

5 Levy of Tax on turnover of purchase

6 Composition of tax liability

7 Tax not to be levied on certain sales and purchases

8 Liability on fraudulent issuance and procurement of tax invoice and sale invoice

9 Liability of firm, association of persons and Hindu undivided family

10 Tax due from deceased person payable by his representatives

11 Tax liability in case of minor or incapacitated person

12 Liability in case of court of wards

13 Input tax credit

14 Reverse input tax credit

15 Net amount of tax payable and treatment of input tax credit exceeding tax liability

16 Burden of proof

17 Registration of dealers

18 Voluntary Registration

19 Security in the interest of revenue

20 Quoting of Taxpayers' Identification Number

21 Accounts and documents to be maintained by dealers

22 Tax invoice,sale invoice and purchase invoice to be issued by a dealer

23 Realisation of tax on sale or purchase of goods

24 Submission of tax returns

25 Assessment of tax for a tax period

26 Assessment of tax for an assessment year

27 Self assessment

28 Assessment of tax after examination of Records

29 Assessment of tax of turnover escaped from assessment

30 Rounding off of turnover and tax

31 Rectification of mistakes

32 Power to set aside exparte order of assessment or penalty

33 Payment and recovery of tax

34 Tax deduction at source

35 Allotment of tax deduction number to a person responsible for making tax deduction at source

36 Recovery or refund of petty amounts to be

37 Recovery of tax in case of a company under liquidation

38 Liability of director of limited company in liquidation

39 Power to grant installment

40 Refund and adjustment

41 Provisional refund

42 Tax deferment

43 Procedure for disbursement of amount wrongly realised by dealers as tax

44 Tax Audit

45 Power to order production of accounts documents and power of entry, inspection, search and seizure

46 Power of search, inspection and seizure in case of a person other than

47 Power to seek information and to issue summons

48 Power to seize goods

49 Establishment of check-posts and barriers

50 Import of goods into the state by road against declaration

51 Import of goods into the state by rail, air, post, river or rope way

52 Issue of authorisation for transit of goods through the state

53 Power to seek assistance from police

54 Penalties in certain cases

55 Appeal

56 Revision by the Commissioner

57 Tribunal

58 Revision by High Court in special cases

59 Determination of disputed question by the Commissioner

60 Orders against which no appeal or revision shall lie

61 Additional evidence in appeal

62 Constitution of the Settlement Commission

63 Staff of the Settlement Commission

64 Reference of case to the Settlement Commission

65 Procedure to be adopted by the Commission

66 Objections relating to jurisdiction

67 Indemnity

68 Bar to certain proceedings

69 Certain information to be confidential

70 Allotment of commodity code

71 Facility for sick industrial units

72 Fees in certain cases

73 Transfer to defraud revenue void

74 Power to issue notifications

75 Information to be furnished regarding change of business

76 Power to collect statistics

77 Tax to be first charge on property

78 Board of State Taxes

79 Power to make rules

80 Power to remove difficulties

81 Repeal and saving

SCHEDULE-I

SCHEDULE-II PART-A

SCHEDULE-II PART-B

SCHEDULE-II PART-C

SCHEDULE-III

SCHEDULE-IV

SCHEDULE-V