| 36 Returns |
| 37 Mode of payment and procedure thereafter |
| 38 Deductions of Inter-state sales and Inter-state purchases |
| 39 Evidence in support of inter-state dispatches from the State |
| 40 Annual statement |
| 41 VAT audit report by a Chartered Accountant |
| 42 List of sales and purchases |
| 43 Scrutiny of returns |
| 44 Selection of persons for audit |
| 45 Audit of returns, accounts, etc |
| 46 Liability of persons in case of works contract |
| 40A Annual processing fee |
| 36A Rule |