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Rule Name Chapter-I Preliminary Chapter-II Incidence and levy of tax Chapter-III Registration of dealers Chapter-IV Filing of returns, assessment and collection of tax, refund Chapter-V Recovery of tax Chapter-VI Maintenance of accounts, Inspection of business premises, Survey, Checking of goods in transit, Furnishing of information by clearing and forwarding agents Chapter-VII Appeal, Revision, Review and Reference Chapter-VIII Offences and Penalties Chapter-IX Special liability in certain cases Chapter-X Proceedings and powers Chapter-XI Taxing authorities and Tribunal Chapter-XII Power to make rules, amend Schedules, and Repeal and saving SCHEDULES Chapter-XA Electronic governance

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