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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 |
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3
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Application
for registration (sections 21 and 22) |
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4
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Security
from a taxable and registered person (section 25)
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5
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Registration
Certificate (section 21) |
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6
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Issue
of duplicate registration certificate (sections
21 and 22)
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7 |
Displaying
of registration certificate (sections 21 and 22)
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8
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Displaying
of signboard (sections 21 and 22)
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9
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Declaration
in respect of the manager or other officers of
a person (section 21)
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10 |
Maintenance
of record of registration (section 70) |
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11 |
Amendment
of registration (sections 23 and 76) |
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12
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Amendment
of registration in case of transfer of business
(section 77) |
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13 |
Cancellation
of registration (section 24) |
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14 |
Declaration
of principal place of Business (sections 21 and
70) |
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Chapter
III - DETERMINATION OF TAXABLE
TURNOVER AND CALCULATION OF NET TAX PAYABLE |
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15 |
Determination
of taxable turnover by a person (sections 15,16,17
and 19) |
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16 |
Classification
of taxable turnover according to different rate
of tax (sections 8,9,26 and 42) |
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17 |
Calculation
of tax on taxable turnover (sections 8 and 9)
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18 |
Conditions
for input tax credit (section 13) |
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19 |
Input
tax credit on capital goods (section 13) |
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20 |
Eligibility
of input tax credit on job work (section 13) |
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21 |
Inadmissibility
of input tax credit in certain cases (sections
13 and 14)
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22 |
Calculation
of input tax credit (section 13) |
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23 |
Input
tax credit where identification of goods is possible
(section 13) |
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24 |
Input
tax credit where identification of goods is not
possible (section 14)
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25 |
Input
tax credit on stock held on the appointed day
(section 25)
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26 |
Input
tax credit on duplicate invoice (section 13)
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27 |
Net
tax payable (section 12 and 15) |
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Chapter
IV - PERSONS ENGAGED IN CASUAL
TRADE |
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28 |
Application
for grant of permission (section 31) |
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29 |
Security from casual dealer (section 31) |
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30 |
Import
of goods by the casual trader (section 31) |
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31 |
Extension
of period of business of casual trader in the event
of opening of new outlet (section 31) |
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32 |
Mode
of payment of tax (section 31)
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33 |
Procedure
after closure of casual business and finalizing
tax liability (section 31)
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34 |
Failure
to seek permission (section 31)
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35 |
Detention
of goods of casual trader (section 51)
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Chapter
V - RETURNS AND PAYMENT OF TAX |
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36 |
Returns (section 26 and 27) |
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37 |
Mode
of payment and procedure thereafter (section 26)
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38 |
Deductions
of Inter-state sales and Inter-state purchases
(section 84)
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39 |
Evidence
in support of inter-state dispatches from the
State (section 28, 29 and 30)
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40 |
Annual
statement (Section 26) |
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41 |
VAT
audit report by a Chartered Accountant (section
43)
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42 |
List
of sales and purchases (section 26) |
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43 |
Scrutiny
of returns (section 26, 29 and 32) |
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44 |
Selection
of persons for audit (section 28) |
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45 |
Audit
of returns, accounts, etc (section 28)
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46 |
Liability
of persons in case of works contract (section
27)
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Chapter
VI - ASSESSMENT OF TAX LIABILITY |
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47 |
Notice
and manner of assessment (section 29) |
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48 |
Assessment
of tax liability (section 29) |
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49 |
Amendment of assessment (section 29) |
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50 |
Manner
of imposition of penalty for offences under the
Act and payment of such penalty (section 52,53,54,55,
56, 57, 58,59 and 60 |
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51 |
Issue
of Tax Demand Notice (section 29) |
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Chapter
VII - REFUND |
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52 |
Procedure
for refund (section 18 and 39)
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Chapter
VIII - MAINTENANCE OF ACCOUNTS |
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53 |
Maintenance
of accounts by a person (section 42) |
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54 |
Particulars
to be mentioned in a VAT invoice (section 45) |
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55 |
Particulars
to be mentioned in a retail invoice (section 45)
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56 |
Particulars
to be mentioned in credit or debit note (section
45) |
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57 |
Particulars
and information to be mentioned in a delivery challan
(section 45 and 51) |
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58 |
Electronic
maintenance of record (section 42) |
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59 |
Manner
of authentication of account books (section 42)
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60 |
Record
of cross checking and notice for survey (section
47 and 48) |
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61 |
Procedure
for search and seizure (section 46) |
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62 |
Inspection,
search and seizure of accounts, registers and documents
of a transporter, carrier or transporting agent
(sections 46 and 51) |
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Chapter
IX - TRANSPORTATION OF GOODS |
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63 |
Delivery
challan and declaration (section 51) |
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64 |
Procedure
for furnishing information at the Information Collection
Centre (section 51) |
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65 |
Procedure
regarding declaration for transport of goods to
and from the State (section 51)
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66 |
Maintenance
of records by carrier of goods (section 51) |
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67 |
Procedure
of accepting goods for transportation from the taxable
person (section 51) |
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68 |
Procedure
for delivery of goods by the carrier of goods or
transporters to a taxable person (section 51) |
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69 |
Taxable
person to maintain true account of goods received
and dispatched (section 51) |
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70 |
Auction
procedure (section 51) |
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Chapter
X - APPEAL AND REVISION |
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71 |
Appeal
(section 62 and 63) |
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72 |
Summary
rejection (section 62) |
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73 |
Hearing
of appeal (section 62) |
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74 |
Stay
of recovery of balance amount (section 62) |
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75 |
Revision
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76 |
Transfer
of appeal or revision (section 3(3))
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77 |
Supply
of certified copy (section 62)
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78 |
Appeal
or revision to the Tribunal (section 63 and 65)
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79
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Appeal,
revision, register(s) (Sections 62 and 63)
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80 |
Salaries
and allowances of the chairman, vice chairman
or a member of a Tribunal (section4)
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81 |
Leave
and Leave salary (section 4) |
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Chapter
XI - MISCELLANEOUS |
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82 |
Maintenance
of daily collection register (section 70)
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83 |
Record
of returns of taxable or registered persons (section
70) |
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84 |
Receipt
of monthly scroll from the treasury (section 70) |
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85 |
Service
of summons (section 70) |
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86 |
Service
of notice (section 70) |
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87 |
Fees
Section 70 and 71) |
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88 |
Fee
for obtaining record from appellate authorities
(sections 70 and 71) |
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89 |
Fee
for determination of disputed questions (sections
70,71 and 85) |
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90 |
Business
owned by a person under legal disability (section
70) |
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91 |
Business forming part of estate under the control
of a Court (section 83) |
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92 |
Superintendence
and control of the administration under the Act
(section 75) |
VAT
Rules - Punjab 
