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Section 59A

KGST Rules

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Chapter IPreliminary

1Short title
2Commencement
3Definitions

Chapter IIAppellate Tribunal and Settlement Commission

4Appellate tribunal
4AAppointment of Chairman
4BQualification for Chairman
4CProbation for Chairman
4DPay, Allowances and other conditions of services of Chairman
4ESettlement Commission

Chapter IIIRegistration and Permit

5Application for registration
5ARegistration of Industrial Units
6Security to be furnished by certain dealers
6ASuspension of Registration
7Issue of permit

Chapter IVIncidence and Levy of Tax, Assessment, Collection and Penalty

8Determination of total turnover
9Determination of taxable turnover
10Returns to be submitted by the Head office
11Submission of annual return
11ASubmission of return in case of price variation
11BAssessment of sales shown in accounts at low prices
12to 16
17Submission of return by casual traders
18Annual return and final assessment
18ADealers entitled to assessment under Section 17 (4) or Section 17 (4A) claiming exemption etc. from tax to furnish certain documents
18BCo-operative Society entitled to assessment under Section 17 (4A)
19Section 19
20Adjustment after final assessment
20ANotice of Demand in case of price variation
21Submission of monthly returns
21ASection 21A
21BSelf-assessment
21CAssessment in case of non-filing of return and filing of defective return
21DVisit to dealer's premises and audit of accounts and other records by audit officers
21EAudit Assessment

Chapter VInspection of Business Places and Accounts and Establishment of Check Post

32Maintenance and preservation of accounts
33Name boards etc. in front of godowns
33ASafe custody and procedure on loss etc, of delivery note
34Search and seizure of documents
34AMode of disposal of seized properties
34BProcedure for the purchase of goods to prevent under valuation
34CFiling of appeal under Section 28A
35Establishment of Check Posts and inspection of goods in transit
35AProcedure for inspection of goods in transit through notified areas
35BIssue of transit pass
36Inspection of goods in transit at any place other than the notified area
36ASafe custody of vehicle detained
37Regulation of Transport of notified goods
37AProcedure for transport of notified goods
37BProcedure for confiscation of goods and vehicles under Section 30C
37CFiling of appeal under Section 30C(5)
37DFiling of application before the Board of Revenue
37EProcedure for disposal of goods and vehicles confiscated

Chapter VIAppeals, Revisions and Refunds

38Filing of appeal to the Appellate Assistant Commissioner
39Filing of application under Section 36 or 38
39AFiling of application under Section 45A
39BProcedure in case of death of appellant or revision petitioner pending proceedings
39CPayment of fees on interlocutory application
39DFilling of application under section 59A
40Filing of appeal to the Sales Tax Appellate Tribunal
41Filing of Appeal, Petition etc., to the High court
41AFiling of application for settlement of cases
41AADisclosure of information in the application for settlement cases
42Furnishing of Security
43Communication of order, etc
44Orders to be given effect to
45Interest payable by Government

Chapter VIIMiscellaneous

46Burden of proof
47Section 47
48Sending of report in case of death of a dealer
49Assessment of legal representatives
50Report of dissolution of partnerships
51Sending of report in certain cases
52Liability of guardian, trustee, etc
53Dealer to declare the name of manager of his business
54Liability of Court of Wards, Official Trustee etc
55Payment of travelling allowance and batta
56Production of authorisation
57Submission of records by owners of vehicles and vessels etc
58Submission of returns by forwarding agency, clearing house, etc
59Banks to submit returns
59ASection 59A
60Chartered Accountant and Sales Tax Practitioners
61Section 61
62Authorisation to continue to be valid
63Service of summons, etc
64Payment by cheque or demand draft

Previous: Section 59 Next: Section 60

KGST Rules 59AChapter VII · Miscellaneous

Section 59A · Section 59A

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