Kerala Value Added Tax Act, 2003
kerala · 2003
Chapter CHAPTER-I
Chapter CHAPTER - II
Chapter CHAPTER - III
- S. 6Levy of tax on sale or purchase of goods.--
- S. 6APayment of turnover tax of textile articles.--
- S. 7Trade discount etc. deemed to be sale in certain cases.--
- S. 8—
- S. 9Burden of proof.--
- S. 10Deduction of tax at source.--
- S. 11Input Tax Credit.--
- S. 12Special rebating in certain cases.--
- S. 13Refund of input tax in the case of export or interstate sale.--
- S. 14Reimbursement of tax.--
Chapter CHAPTER-IV
- S. 15Registration of dealers.--
- S. 15ACompulsory Registration.--
- S. 15BSpecial drive for registration.--
- S. 15CRegistration of industrial Units.--
- S. 16Procedure for registration.--
- S. 17Security to be furnished in certain cases.--
- S. 18Suspension of registration in certain cases.--
- S. 18ASpecial provisions for registration and continuation of business as the legal heir of a deceased dealer.--
- S. 18BSpecial provision for one - time incentive to new registrants.--
- S. 18C—
- S. 19Issue of permits.--
- S. 19AIssue of Green Card.--
Chapter CHAPTER- V
- S. 20Filing of returns.--
- S. 20ACondonation of Delay.--
- S. 21Self assessment.--
- S. 22Assessment in case of non-filing of return and filing of defective return.--
- S. 23Visit to dealer's premises and audit of accounts and other records by audit officers.--
- S. 24Audit assessment.--
- S. 25Assessment of escaped turnover.--
- S. 25AAssessment of tax based on Audit Objections,--
- S. 25BExtension of period of limitation for assessments in certain cases.--
- S. 25CSpecial provision regarding assessment of dealers paying presumptive tax.--
- S. 26Protective assessment.--
- S. 27Assessment of legal representatives.--
- S. 28Liability of firms.--
- S. 29Firm dissolved or business discontinued.--
- S. 30Collection of tax by dealers.--
- S. 31Payment and recovery of tax.--
- S. 32Deferment of tax payable by Industrial Units.--
- S. 33Special powers of [Deputy Commissioners of State Tax] under Revenue Recovery Act.--
- S. 34Recovery of penalty.--
- S. 35Further mode of recovery.--
- S. 36Recovery of tax when business is transferred.--
- S. 37Certain transfers to be void.--
- S. 38Tax payable to be first charge on the property.--
- S. 39Liability of Directors of a Private Company.--
Chapter CHAPTER -VI
- S. 40Maintenance of true and correct accounts by dealers:--
- S. 40AIssuance of sale bill by dealers.--
- S. 41Credit notes and debit notes.--
- S. 42Audit of accounts and certification of returns.--
- S. 43Power of Survey.--
- S. 44Power to order production of accounts and powers of entry, inspection etc.--
- S. 45Purchase of goods to prevent under valuation.--
- S. 46Establishment of check post and documents to be carried with the goods.--
- S. 47Procedure for inspection of goods in transit.--
- S. 48—
- S. 49Confiscation by Authorized officers in certain cases.--
- S. 49APolice Assistance for inspection, search and seizure.--
- S. 50Procedure as to perishable goods seized under section 49.--
- S. 51Possession and submission of certain records by owners etc., of Vehicle and vessels.--
- S. 52Forwarding agency, etc., to submit returns.--
- S. 53Banks to submit returns.--
- S. 54Warehousemen and banks to furnish details.--
Chapter CHAPTER -VII
- S. 55Appeals to the [Appellate Authority].--
- S. 56Powers of revision of the [Joint Commissioner of State Tax] suo motu.--
- S. 57Power of revision of [Joint Commissioner of State Tax] on application.--
- S. 58Powers of revision of the [Commissioner of State Tax] suo-motu.--
- S. 59Power of revision of the [Commissioner of State Tax] on application.--
- S. 60Appeal to the Appellate Tribunal.--
- S. 61Filing of application for settlement of cases.--
- S. 62Appeals to the High Court.--
- S. 63Revision by the High Court.--
- S. 64Appeals, petitions and applications to the High Court to be heard by a Bench of not less than two judges.--
- S. 65Fee for interlocutory petitions.--
- S. 66Power to rectify any error apparent on the face of the record.--
Chapter CHAPTER -VIII
- S. 67Imposition of penalty by authorities.--
- S. 68Penalty for default of payment of tax.--
- S. 69Penalty for transport of goods without records.--
- S. 70Penalty for prevention or obstruction of survey, inspection etc.--
- S. 70APenalty for non-issuance of sale bill.--
- S. 70BPenalty for commercial use of goods brought from outside the State declaring it as for own use.--
- S. 71Punishment for submitting untrue return etc:--
- S. 71APenal provisions for the misuse of registration numbers.--
- S. 72Penalty for illegal collection of tax.--
- S. 73Punishment for abetment.--
- S. 74Composition of offences.--
- S. 74AVoluntary disclosure of unaccounted transactions.--
- S. 75Offences by Companies.--
Chapter CHAPTER- IX
- S. 76Courts not to set aside or modify assessments except as provided in this Act.--
- S. 77Bar against attachment in certain cases.--
- S. 78Assessment etc., not to be questioned in prosecution.--
- S. 79Bar of certain proceedings.--
- S. 79ABar against attachment in certain cases.--
- S. 79BBar against Revision of returns.--
- S. 80Limitation for certain suits and prosecutions.--
- S. 81Power to summon witnesses and cause production of documents.--
- S. 82Notice to obtain information.--
- S. 83Admissibility of micro films, facsimile copies of documents and computer printout as documents and as evidence.--
- S. 84Presumption as to documents in certain cases.--
- S. 85Prohibition of disclosure of particulars produced before commercial tax authorities.--
- S. 86Persons entitled to appear before authority.--
- S. 87Rounding off of turnover, tax etc.--
- S. 88Service of notice.--
- S. 89Refunds.--
- S. 90Power to withhold refund in certain cases.--
- S. 91Appropriation of payment.--
- S. 92Power to make rules.--
- S. 93Power to amend Schedules.--
- S. 93AElectronic filing and payment,--
- S. 94Power of Authority to issue clarification.--
- S. 95Change of an incumbent of an officer.--
- S. 96Time limit for disposal of appeal or revision.--
- S. 97Power to remove difficulties.--
- S. 98Kerala General Sales Tax Act, 1963(15 of1963) to have limited application.--