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Section / Rule Number Content


Chapter I Preliminary
Chapter II Superintendence and control of administration, jurisdiction, delegation, matters relating to the tribunal
Chapter III Taxable Quantum, Registration of Dealers, Amendment, Renewal and Cancellation of Certificate of Registration
Chapter IV Declaration of Head Office by Dealers, Submission of Returns, Assessment and Reassessment of Tax and Imposition of Penalty
Chapter V Payment of Tax and Other Dues and Refund
Chapter VI Lump sum in lieu of tax by way of composition
Chapter VII Maintenance of Accounts, Inspection of Business Premises and Accounts, Establishment of Check-posts and Furnishing of Information by Clearing and Forwarding Agents
Chapter VIII Appeals, Revision and Review
Chapter IX Miscellaneous

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