1. Short title and commencement
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2. Definitions
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3. Registration of dealer
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4. Grant of duplicate copy of permanent registration certificate
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5. Amendment in and cancellation of registration certificate
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6. Security
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7. Collection of Advance Tax
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8. Tribunal
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9. Powers of Circle Incharge to allot work among officers
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10. Evidence in support of claims in respect of goods leviable to tax at the first point of their sale in Bihar
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11. Payment of tax at a fixed rate under section 15 in lieu of the tax payable by a dealer
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12. Input Tax Credit
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13. Input tax credit on account of opening stock
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14. Reverse Credit in case of a Non-Manufacturer
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15. Reverse Credit in case of a Manufacturing Dealer
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16. Total reverse credit and revised reverse credit
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17. Refund of tax to foreign diplomats or foreign missions
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18. Taxable turnover
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19. Returns
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20. Opportunity of hearing
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21. Scrutiny of Returns
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22. Audit and Re-assessment
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23. Assessment of fair, mela, etc.
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24. Hearing under section 32 and 33
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25. Assessment on Audit Objections
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26. Intra-State Stock Transfer
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27. Payment of Tax, Interest and Penalty
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28. Deduction of tax at source from the bills of supply contractors
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29. Deduction of tax at source from the bills of works contractors
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30. Issuance of Tax Clearance Certificate
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31. Forfeiture of tax collected in violation of the Act
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32. Special Mode of Recovery
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33. Books of Accounts
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34. Credit Note and Debit Note
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35. Inspection, Search and Seizure
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36. Auction of Seized Goods and Release of Security
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37. Notice for Cross-checking and Verification of Transactions
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38. Information for Survey
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39. Information to be furnished and records to be maintained by persons engaged in the business of transporting goods, C&F agents, etc.
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40. Check Posts
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41. Restriction on Movement
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42. Restriction on the power of the authority or officer authorized under section 60 and section 61
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43. Refunds
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44. Provisional refund
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45. Memorandum of Appeal and Revision
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46. Disposal of appeal or application for revision
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47. Revision by Commissioner
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48. Review
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49. Determination of disputed questions by Commissioner
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50. Services of Notice
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51. Manner of Furnishing security under the Act
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52. Manner of refund of security
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53. Investigation of Offences
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54. Appearance before Taxation Authorities
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55. Write-off of Dues
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56. Declaration of Opening Stock
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57. Deferment
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58. Exhibition of Particulars
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59. Authentication of Account Books
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60. Copy of certain orders to be sent to the dealer etc. by the assessing authority
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61. Manner of obtaining copy of certain orders by dealers
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62. Prescribed authority for the purposes of certain sections of the Act
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63. Compounding of Offence
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64. Fees
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65. Punishment for Breach of Rules
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24A. Determination of amount of penalty under sub-section (2) of section 32
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