Act Text
Preamble1 - Karnataka Value Added Tax Act, 2003
ChapterI - Preliminary
Section1 - Short Title, Extent and Commencement
Section2 - Definitions
ChapterII - Incidence and Levy of Tax
Section3 - Levy of Tax
Section4 - Liability to Tax and Rates Thereof
Section5 - Exemption of Tax
Section6 - Place of Sale of Goods
Section7 - Time of Sale of Goods
Section8 - Agents Liable to Pay Tax
Section9 - Collection of Tax by Registered Dealers, Governments and Statutory Authorities
Section9A - Deduction of Tax at Source (in Case of Works Contract)
Section10 - Output Tax, Input Tax and Net Tax
Section11 - Input Tax Restrictions
Section12 - Deduction of Input Tax in Respect of Capital Goods
Section13 - Pre - Registration Purchases
Section14 - Special Rebating Scheme
Section15 - Composition of Tax
Section16 - Special Accounting Scheme
Section17 - Partial Rebate
Section18 - Deduction of Tax at Source in the Case of Canteens
Section18-A - Deduction of Tax at Source in the Case of Certain Goods
Section19 - Change or Tax Payment Scheme After Deduction of Input Tax
Section20 - Deduction of Input Tax on Exports and Interstate Sales, and to Special Economic Zone Units and Developers Etc
Section21 - Reimbursement of Tax
ChapterIII - Registration
Section22 - Liability to Register
Section23 - Voluntary Registration
Section24 - Suo Motu Registration
Section25 - Registration
Section26 - Security
Section27 - Cancellation of Registration
Section28 - Obligation of Registered Dealer to Inform Changes After Registration
ChapterIV - Accounts and Documents
Section29 - Tax Invoices and Bills of Sale
Section30 - Credit and Debit Notes
Section31 - Accounts
Section32 - Period of Retention of Accounts
Section33 - Electronic Records
Section34 - Requirement to Provide Documents and Information
ChapterV - Administration and Collection of Tax
Section35 - Returns
Section36 - Interest in Case of Failure to Furnish Returns or to Pay Tax Declared on Returns or Other Amounts Payable
Section37 - Rate of Interest
Section38 - Assessment of Tax
Section39 - Re - Assessment of Tax
Section40 - Period of Limitation for Assessment
Section41 - Power of Rectification of Assessment or Re - Assessment in Certain Cases
Section42 - Payment and Recovery of Tax, Penalties, Interest and Other Amounts, Issuance of Clearance Certificates
Section43 - Duties of Receivers
Section44 - Special Provisions Relating to Companies
Section45 - Recovery of Tax, Penalty, or Any Other Amount, from Certain Other Persons
Section46 - Tax Payable on Transfer of Business, Assessment of Legal Representatives, Etc
Section47 - Payment and Disbursement of Amounts Wrongly Collected by Dealer as Tax
Section47-A - Rounding off of Tax, Etc
Section48 - Tax to Be First Charge on Property
Section49 - Period of Limitation for Recovery of Tax
Section50 - Payment of Interest on Refunds
Section51 - Power to Withhold Refund in Certain Cases
Section52 - Production and Inspection of Documents and Powers of Entry, Search and Seizure
Section53 - Establishment of Check Posts and Inspection of Goods in Movement
Section54 - Transit of Goods by Road Through the State and Issue of Transit Pass
Section55 - Penalty in Case of Under - Valuation of Goods
Section56 - Liability to Furnish Information by Certain Agents
Section57 - Special Evidential Requirements Relating to Banks
ChapterVI - Authorities and Appellate Tribunals
Section58 - Appointment of Commissioners, Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners, State Representatives and Commercial Tax Officers
Section59 - Instructions to Subordinate Authorities
Section60 - Clarification and Advance Rulings
Section61 - Jurisdiction of Officers and Change of Incumbent of an Office
ChapterVII - Appeals and Revision
Section62 - Appeals
Section63 - Appeal to the Appellate Tribunal
Section63-A - Revisional Powers of Joint Commissioner
Section64 - Revisional Powers of Additional Commissioner and Commissioner
Section65 - Revision by High Court in Certain Cases
Section66 - Appeal to High Court
Section67 - Objections to Jurisdiction
Section68 - Petitions, Applications and Appeals to High Court to Be Heard by a Bench of Not Less Than Two Judges
Section69 - Rectification of Mistakes
Section70 - Burden of Proof
ChapterVIII - Penalties, Offences and Power to Make Rules
Section71 - Penalties Relating to Registration
Section72 - Penalties Relating to Returns and Assessment
Section73 - Penalties in Relation to Unauthorised Collection of Tax
Section74 - Penalties Relating to the Keeping of Records
Section75 - Penalties Relating to Production of Records and Furnishing of Information
Section76 - Penalties Relating to Tax Invoices, Bills of Sale, Credit Notes and Debit Notes
Section77 - Penalties Relating to Electronic Tax Registers and to Unaccounted Stocks
Section78 - Offences Against Officers
Section79 - Fraudulent Evasion of Tax
Section80 - Cognizance of Offences
Section81 - Disclosure of Information
Section82 - Compounding Offences
Section83 - Validity of Assessments Not to Be Questioned in Prosecution
Section84 - Bar and Limitation to Certain Proceedings
Section85 - Courts Not to Set Aside or Modify Assessments Except as Provided Under This Act
Section86 - Appearance Before Any Authority in Proceedings
Section87 - Power to Summon Persons to Give Evidence
Section88 - Power to Make Rules
Section89 - Laying of Rules and Notifications Before the State Legislature
Section90 - Power to Remove Difficulties
Schedule1 - First Schedule
Schedule2 - Second Schedule
Schedule3 - Third Schedule
Schedule4 - Fourth Schedule
Schedule5 - Fifth Schedule
Schedule6 - Sixth Schedule
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