Topic Serial # | Content | Case Law |
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WITHHOLDING AND ADVANCE PAY MENTS |
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35 | Advance payment of tax on import of goods | |
36 | Withholding by Government and Large Taxpayers | |
CHAPTER-V |
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REFUNDS |
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37 | Carry forward and refund of negative net amount for a tax period | |
38 | Refunds without carry forward | |
39 | Application and payment of refunds | |
40 | Refunds to diplomats, non-profit bodies, and other international bodies | |
CHAPTER-VI |
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REGISTRATION |
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41 | Requirement to register | |
42 | Voluntary registration | |
43 | Compulsory registration | |
44 | Application for registration | |
45 | Change in registration | |
46 | Cancellation of registration | |
47 | Suspension of registration | |
48 | List of persons registered for VAT | |
CHAPTER-VII |
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RECORDS, ACCOUNTS, INVOICING AND AUDITS |
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49 | Tax invoices | |
50 | Sales receipts | |
51 | Credit and debit notes | |
52 | Documentation issued by or to agents | |
53 | Prohibitions | |
54 | Records and accounts | |
CHAPTER-VIII |
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RETURNS AND DECLARATIONS |
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55 | Tax returns | |
56 | Amended tax returns | |
57 | Minor corrections | |
58 | Additional tax returns | |
CHAPTER-IX |