KVAT ActKarnataka2003
The Karnataka Value Added Tax Act, 2003
इस अधिनियम की हमारी प्रति में कुछ अध्याय अधूरे हैं — स्रोत से कुछ धाराएँ नहीं आईं। जो धारा यहाँ न मिले, उसके लिए सरकारी पाठ (इंडिया कोड या राज्य का राजपत्र) देखें।
2003 का अधिनियम संख्या 32
- धाराएँ
- 40
- अध्याय
- 2
विषय-सूची
0Preliminary§ 1–2020 धाराएँ
- 1Short title, extent and commencement
- 2Definitions
- 3Levy of tax
- 4Liability to tax and rates thereof
- 5Exemption of tax
- 6Place of sale of goods
- 7Time of sale of goods
- 8Agents liable to pay tax
- 9Collection of tax by registered dealers, Governments and statutory authorities
- 10Output tax, input tax and net tax
- 11Input tax restrictions
- 12Deduction of input tax in respect of Capital goods
- 13Pre-registration purchases
- 14Special rebating scheme
- 15Composition of tax
- 16Special accounting scheme
- 17Partial rebate
- 18Transitional provisions
- 19Change in use after deduction of input tax
- 20Deduction of input tax on exports and interstate sales, etc
VIAuthorities and Appellate Tribunal§ 58–7720 धाराएँ
- 58Appointment of Commissioner, Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners, State Representatives and Commercial Tax Officers
- 59Instructions to Subordinate Authorities
- 60Clarification and Advance Rulings
- 61Jurisdiction of officers and change of incumbent of an office
- 62Appeals
- 63Appeal to the Appellate Tribunal
- 64Revisional powers of Additional Commissioner and Commissioner
- 65Revision by High Court in certain case
- 66Appeal to High Court
- 67Objections to Jurisdiction
- 68Petitions, applications and appeals to High Court to be heard by a Bench of not less than two judges
- 69Rectification of mistakes
- 70Burden of proof
- 71Penalties relating to registration
- 72Penalties relating to returns
- 73Penalties in relation to unauthorised collection of tax
- 74Penalties relating to the keeping of records
- 75Penalties relating to production of records and furnishing of information
- 76Penalties relating to tax invoices, credit notes and debit notes
- 77Penalties relating to seals and to unaccounted stocks