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Content Act / Rule Name Chapter 1 Preliminary Chapter 2 Assessing authorities, auditors, appellate authorities, their appointment and jurisdiction Chapter 3 Point at which tax is payable Chapter 4 Registration Chapter 5 Input tax credit, filing of returns and declaration forms Chapter 6 Assessment, demands and incidental matters Chapter 7 Appeal and revision Chapter 8 Accounts and records Chapter 9 Mode of payment of tax and demand Chapter 10 Procedure for certain actions Chapter 11 Procedure for checking of goods in transit Chapter 12 Powers of officers Chapter 13 Persons entitled to appear before the tax authorities Chapter 14 Settlement of cases Chapter 15 Miscellaneous

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