THE CHHATTISGARH VALUE ADDED TAX (AMENDMENT) ACT, 2017.
CHHATTISGARH ACT (No. 11 of 2017)
An Act further to amend the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005).
Be it enacted by the Clihattisgarh legislature in the Sixty-eighth Year of the Republic of India, as follows
1. Short title, extent and commencement.
(1) This Act may be called the Chhattisgarh Value Added Tax (Amendment) Act, 2017.
(2) It extends to the whole State of Chhattisgarh.
(3) It shall come into force from the date of its publication in the Official Gazette.
2. Amendment of Section 2.
In the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), (hereinafter referred to as the Principal Act), in Section 2,-
(a) clause (e) shall be omitted;
(b) clause (e-b) shall be omitted;
(c) in clause (m), for the words and figures '"Parts I, II and IV of the schedule II", the word "Schedule" shall be substituted;
(d) in clause (x), for the words and figures "Part III of schedule II", the word "Schedule" shall be substituted; and
(e) in clause (y), the proviso shall be omitted.
3. Amendment of Section 6.
In Section 6 of the Principal Act,-
(a) sub-section (1) shall be omitted; and
(b) in sub-section (2), in clause (a), for the word and figure "schedule II", the word "Schedule" shall be substituted.
4. Amendment of Section 8.
In Section 8 of the Principal Act.-
(a) in sub-section (1), for the word' and figure "Schedule II", the word "Schedule" shall be substituted; and
(b) in sub-section (2), for the word and figures "Part III of the schedule II", the word "Schedule" shall be substituted.
5. Omission of Sections 9, 10, 11 and 12.
Section 9, 10, 11 and 12 of the principal Act shall be omitted.
6. Amendment of Section 13.
For Section 13 of the Principal Act, the following shall be substituted, namely
"13. Rebate of Input Tax.-
Subject to such restrictions and conditions, as may be prescribed, a rebate of input tax in this Section shall be claimed by or be allowed to a Registered Dealer, in the following circumstances, namely
(a) when any Registered Dealer purchases any goods specified in the Schedule, from another such dealer within the State of Chhattisgarh, after payment of inpul tax for sale in the course of export outside the territory of India; and
(b) when any Registered Dealer purchases any goods specified in the Schedule, from another such dealer within the State of Chhattisgarh, after payment of input tax for sale to a Registered Dealer in Special Economic Zone as per the provisions of clause (iv) of sub-section (1) of Section 38."
7. Amendment of Section 14.
In Section 14 of the Principal Act, the words and figure "or Section 9" shall be omitted.
8. Omission of Section 15.
Section 15 of the Principal Act shall be omitted.
9. Amendment of Section 15-A.
In Section 15-A of the Principal Act, for the word and figure "Schedule II", wherever they occur, the word "Schedule" shall be substituted.
10. Omission of Section 18, 20, 27 and 28.
Sections 18, 20, 27 and 28 of the Principal Act shall be omitted
11. Amendment of Section 48.
In sub-section (1) of Section 48 of the Principal Act, for the words and figures "to the Additional Commissioner, where such order is passed by any officer specified in clause (c) of sub-section (1) of Section 3 and where such order is passed by an officer specified in clause (d), (e), (f) of sub-section (1) of Section 3 to the Appellate Deputy Commissioner", the words and figures "to the Additional Commissioner, where such order is passed by any officer specified in clause (c) and (d) of sub-section (1) of Section 3 and where such order is passed by an officer specified in clause (e) and (f) of sub-section (1) of Section 3 to the Appellate Deputy Commissioner" shall be substituted.
12. Omission of Section 58 and 59
Section 58 and 59 of the Principal Act shall be omitted.
13. Amendment of Section 64.
(1) In Section 64 of the Principal Act, in sub-section (1),-
(a) in clause (a), the words and figure "section 11 or" shall be omitted; and
(b) in clause (j), sub-clause (i) and (ii) shall be omitted.
14. Omission of Section 65.
Section 65 of the Principal Act shall be omitted.
15. Amendment of Section 71.
in Section 71 of the Principal Act, in sub-section (2),-
(a) clause (e) and (f) shall be omitted;
(b) in clause (w), in sub-clause (iv), para (a), (b) and (c) shall be omitted; and
(c) clause (y) shall be omitted,
16. Amendment of Section 72.
In Section 72 of the Principal Act, in proviso, in clause (i), in sub-clause (b), for the word "including", the word "excluding" shall be substituted
17. Substitution of Schedule l, Il and III.
For Schedule I, II and III of the Principal Act, the following shall be substituted
"SCHEDULE
[See sub-section (1) and (2) of Section 8 ]