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Chapter I - PRELIMINARY |
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1 |
Short title and commencement |
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2 |
Definitions
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CHAPTER-II- REGISTRATION, NOMINATION OF HEADOFFICE AND
TAXABLE QUANTUM FOR CERTAIN DEALER |
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3 |
Application for registration |
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4 |
Security
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5 |
Certificate of registration |
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6 |
Furnishing attested copy of certificate of registration |
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7 |
Issue of duplicate copy of certificate of registration |
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8 |
Maintenance of register of registered dealers |
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9 |
Replacement of certificate of registration under section
14(2) |
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10 |
Amendment etc. of certificates of registration |
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11 |
Cancellation of certificate of registration under
section 14(6) |
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Chapter IV - REGISTRATION, APPROVAL AND PERMISSION
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12 |
Cancellation of certificate of registration as per
section 4 |
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13 |
Surrender of cancelled certificate of registration |
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14 |
Renewal of certificate of registration |
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15 |
Nomination of principal place of business in the case of
a dealer having more places of business than one |
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16 |
Taxable quantum for registration of certain dealers |
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CHAPTER-III - DETERMINATION OF TAXABLE TURNOVER, INPUT
TAX CREDIT AND CALCULATION OF NET TAX PAYABLE |
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17 |
Deductions from gross turnover |
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18 |
Classification of taxable turnover according to rate of
tax |
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19 |
Calculation of tax on taxable turnover |
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20 |
Conditions for input tax credit |
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21 |
Calculation of input tax credit |
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22 |
Input tax credit where identification of goods is
possible |
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23 |
Input tax credit where identification of goods is not
possible |
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24 |
Input tax credit on stock held at the commencement of
the Act |
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25 |
Input tax credit on duplicate tax invoice |
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26 |
Net tax payable |
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CHAPTER – IV - DEALERS ENGAGED IN CASUAL BUSINESS |
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27 |
Application for grant of permission |
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28 |
Security
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29 |
Grant of permission |
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30 |
Import of goods by the casual dealer |
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31 |
Extension of period of casual business event or opening
of new outlet |
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32 |
Mode of payment of tax |
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33 |
Procedure after closure of casual business event and
finalization tax liability |
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34 |
Detention of goods of casual dealer |
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35 |
Failure to seek permission |
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CHAPTER-V - PAYMENT OF TAX AND RETURNS
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36 |
Payment of tax and other dues |
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37 |
Mode of payment of tax etc |
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38 |
Deduction of tax from the bills/invoices of work
contractor |
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39 |
Maintenance of daily collection register and
reconciliation of payment
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40 |
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41 |
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42 |
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43 |
Returns etc by dealers making an-authorised collection |
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44 |
Inspection and audit of returns accounts, etc. |
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45 |
Lumpsum by way of composition |
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46 |
Lumpsum scheme in respect of brick- kiln owners |
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47 |
Lumpsum scheme in respect of lottery dealer
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48 |
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49
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Lumpsum scheme in respect of Halwais etc. |
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50
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Chapter X - VALUE ADDED TAX AUTHORITIES AND APPELLATE
TRIBUNAL |
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51 |
Maintenance of accounts by a dealer |
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52 |
Particulars to be mentioned in tax invoice |
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53
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54
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55
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Particulars etc. to be mentioned in Credit/ Debit Note |
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56
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Electronic maintenance of record |
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57
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Manner of authentication of accounts books |
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58 |
Record of cross checking and survey |
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Chapter X - VALUE ADDED TAX AUTHORITIES AND APPELLATE
TRIBUNAL |
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59 |
Carriage and transport of goods |
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60 |
Accounts of goods received or despatched by registered
dealers |
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61
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Delivery note, declarations, surety bond and personal
bond |
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62
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Printing, custody, issue etc of declarations in form
VAT- XXXII-A
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63
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Auction of detained goods |
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CHAPTER-IX - DEEMED ASSESSMENT, SCRUTINY OF RETURNS,
ASSESSMENT, RE - ASSESSMENT AND RECTIFICATION OF MISTAKES
ETC. |
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64
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Procedure of deemed assessment |
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65
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Acknowledgement of returns to be deemed assessment order |
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66 |
Selection of cases for scrutiny |
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67 |
Notice of assessment |
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68 |
Recording of dealer"s objection and evidence |
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69 |
Assessment of tax and imposition of penalty |
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70 |
Tax demand notice |
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71 |
Register of institution and assessment of cases |
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72 |
Re-assessment of tax and rectification of clerical or
arithmetical or other mistakes |
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73 |
Jurisdiction of Assessing Authorities |
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CHAPTER-X - PROCEDURE FOR REFUNDS
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74 |
Application for refund |
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75 |
Determination of amount of refund and sanction |
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76 |
Claim of adjustment |
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CHAPTER-XI - APPEAL AND REVISION
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77 |
Submission of appeal or application for revision |
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78 |
Summary rejection |
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79 |
Hearing and disposal of appeals or applications for
revision |
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80 |
Revision by Commissioner |
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81 |
Order and appeal or revision to be communicated |
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82 |
Execution of the order of appellate or revisional
authority |
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CHAPTER-XII - ISSUE OF SUMMONS, SERVICE OF NOTICES
INSPECTION OF RECORDS BY DEALERS AND FEES ETC. |
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83 |
Issue of summons |
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84 |
Service of notice |
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85 |
Inspection of record by dealers |
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86 |
Fees for certain matters |
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CHAPTER- XIII - MISCELLANEOUS
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87 |
Superintendence and control of administration under Act |
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88 |
Delegation of routine duties |
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89 |
Powers to extend time |
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90 |
Business owned by a person under disability |
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91 |
Business forming part of a Estate under the control of a
Court |
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92 |
Supply of copies of order of Assessment, appeal or
revision |
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CHAPTER-XIV - DEFERMENT AND EXEMPTION
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93 |
Conditions of incentives for the unexpired period of
sales tax incentives |
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94 |
Invoice to be issued by units enjoying incentives |
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95 |
Assessments etc |
VAT Rules - Himachal Pradesh 
