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