Taxapps.in

1. Short title and commencement
2. Definitions
4. Grant of duplicate copy of permanent registration certificate
6. Security
13. Input tax credit on account of opening stock
14. Reverse Credit in case of a Non-Manufacturer
15. Reverse Credit in case of a Manufacturing Dealer
16. Total reverse credit and revised reverse credit
17. Refund of tax to foreign diplomats or foreign missions
29. Deduction of tax at source from the bills of works contractors
33. Books of Accounts
3. Registration of dealer
7. Collection of Advance Tax
5. Amendment in and cancellation of registration certificate
8. Tribunal
9. Powers of Circle Incharge to allot work among officers
11. Payment of tax at a fixed rate under section 15 in lieu of the tax payable by a dealer
18. Taxable turnover
10. Evidence in support of claims in respect of goods leviable to tax at the first point of their sale in Bihar
24. Hearing under section 32 and 33
28. Deduction of tax at source from the bills of supply contractors
12. Input Tax Credit
32. Special Mode of Recovery
37. Notice for Cross-checking and Verification of Transactions
19. Returns
49. Determination of disputed questions by Commissioner
20. Opportunity of hearing
21. Scrutiny of Returns
53. Investigation of Offences
58. Exhibition of Particulars
22. Audit and Re-assessment
23. Assessment of fair, mela, etc.
25. Assessment on Audit Objections
26. Intra-State Stock Transfer
27. Payment of Tax, Interest and Penalty
30. Issuance of Tax Clearance Certificate
51. Manner of Furnishing security under the Act
31. Forfeiture of tax collected in violation of the Act
52. Manner of refund of security
57. Deferment
34. Credit Note and Debit Note
35. Inspection, Search and Seizure
36. Auction of Seized Goods and Release of Security
38. Information for Survey
40. Check Posts
41. Restriction on Movement
42. Restriction on the power of the authority or officer authorized under section 60 and section 61
44. Provisional refund
64. Fees
39. Information to be furnished and records to be maintained by persons engaged in the business of transporting goods, C&F agents, etc.
43. Refunds
45. Memorandum of Appeal and Revision
47. Revision by Commissioner
46. Disposal of appeal or application for revision
48. Review
50. Services of Notice
54. Appearance before Taxation Authorities
55. Write-off of Dues
56. Declaration of Opening Stock
59. Authentication of Account Books
60. Copy of certain orders to be sent to the dealer etc. by the assessing authority
63. Compounding of Offence
65. Punishment for Breach of Rules
24A. Determination of amount of penalty under sub-section (2) of section 32
61. Manner of obtaining copy of certain orders by dealers
62. Prescribed authority for the purposes of certain sections of the Act