No.

Chapters Sections

1 Short title, extent and commencement, Definitions 1.2

2 Scope and payment of tax 3.13

3 Registration 14..21

4 Book keeping and invoicing requirements 22..25AA

5 Returns 26..29

6 Appointment of officer of sale tax and their powers 30..32A

7 Offences and penalties 33..40C

8 Appeals 45A..47A

9 Recovery of arrears 48

10 Miscellaneous 49..75
Section Topic

1 Short title, extent and commencement

2 Definitions

3 Scope of tax

3B Collection of excess sales tax etc.

4 Zero rating

5 Change in the rate of tax

6 Time and manner of payment

7 Determination of tax liability

7A Levy and collection of tax on specified goods on value addition

8 Tax credit not allowed

8A Joint and several liability of registered persons in supply chain where tax is unpaid

8B Adjustable input tax

9 Debit and credit note

10 Refund of input tax

11 Assessment of tax and recovery of tax not levied or short levied or erroneously refunded

11A Short paid amounts recoverable without notice

13 Exemption

14 Registration

21 De-registration, blacklisting and suspension of registration

22 Records
 23 Tax invoices

24 Retention of record and documents for six years

25 Access to record document etc.

25A Drawing of samples

25AA Transactions between associates

26 Return

27 Special returns

28 Final returns

29 Return deemed to have been made

30 Appointment of Authorities

30A Directorate General, (Intelligence and Investigation) Inland Revenue

30B Directorate General Internal Audit

30C Directorate General of Training and Research

30D Directorate General of Valuation

30DD Directorate of Post Clearance Audit

30DDD Directorate General of Input Output Co-efficient Organization

30E Powers and Functions of Directorate etc.

31 Powers

32 Delegation of powers

32A Audit by Special Audit Panels

33 Offences and penalties

34 Default Surcharge

34A Exemption from penalty and default surcharge

Power to summon persons to give evidence and produce documents in inquiries under
37
the Act
37A Power to arrest and prosecute

37B Procedure to be followed on arrest of a person

37C Special Judges

37D Cognizance of Offences by Special Judges

37E Special Judge, etc. to have exclusive Jurisdiction

37F Provisions of Code of Criminal Procedure, 1898, to apply

37G Transfer of cases

37H Place of Sittings

37I Appeal to the High Court

38 Authorised officers to have access to premises, stocks, accounts and records

38A Power to call for information

38B Obligation to produce documents and provide information

40 Searches under warrant

40B Posting of Inland Revenue Officer

40C Monitoring of Tracking by Electronic or other means

45A Power of the Board and Commissioner to call for records

45B Appeals

46 Appeals to Appellate Tribunal

47 Reference to the High Court

47A Alternative dispute resolution

48 Recovery of arrears of tax

49 Sales of taxable activity or transfer of ownership

49A Liquidators

50 Power to make rules

50A Computerized system

50B Electronic scrutiny and intimation

51 Bar of suits, prosecution and other legal proceedings

52 Appearance by authorised representative

52A e-intermediaries to be appointed

53 Estate of deceased person

54 Estate in bankruptcy

55 Removal of difficulties

56 Service of order, decisions, etc.

56A Agreement for the exchange of information

56B Disclosure of information by a public servant

56C Prize schemes to promote tax culture

57 Rectification of Mistake

58 Liability for payment of tax in the case of private companies or business enterprises

58A Representatives.

58B Liability and obligations of representatives

59 Tax paid on stocks acquired before registration

60 Powers to deliver certain goods without payment of tax

61 Repayment of tax in certain cases

61A Repayment of tax to persons registered in Azad Jammu and Kashmir

62 Drawback allowable on re-export

63 Drawback on goods taken into use between importation and re-exportation

Power to declare what goods are identifiable and to prohibit drawback in case of
64
specified foreign territory
65 Exemption of tax not levied or short levied as a result of general practice

66 Refund to be claimed within one year

67 Delayed Refund

68 Liability of the registered person for the acts of his agent

69 Issuance of duplicate of sales tax documents

70 Computation of limitation period

71 Special procedure

72 Officers of Sales Tax to follow Board's orders, etc.

72A Reference to the authorities

72B Selection of audit by the Board

72C Reward to Inland Revenue Officers and Officials

72D Reward to whistle-blowers

73 Certain transactions not admissible

74 Condonation of time-limit

75 Application of the provisions of Act IV of 1969 to Sales Tax