THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body Notification No. F-10/6 / 2006/CT/V ( 29 ) - Dated 24th April, 2007

In exercise of powers conferred by section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) the State Government here by amends the Chhattisgarh Value Added Tax Rules, 2006.

AMENDMENT

In the said rules:-

1. In rule 8,

(i) In sub-rule (2) after the words "receipt of the application" the words and figures "under sub-rule (1) and sub-rule (10)" shall be inserted.

(ii) In sub-rule (6) after the word and figure "form 6" the words and figure "and in form 7" shall be inserted.

2. In rule 9 in sub-rule (2) the words and figure "clause (i) of" and in sub-rule (5) the words and figure "sub-section (i) of" shall be omitted.

In Explanation to the rule for the figure "(5)" the figure "(6)" shall be substituted.

3. In rule 27 for the word and figures "(1), (2) or (3)" the word and figures "(i) or (ii)" shall be substituted.

4. In rule 44 :-

(i) In sub-rule (1) for the words "within ten days from the date of deduction" the words "before tenth day of next month following the month in which deduction is made" shall be substituted.

(ii) In sub-rule (5) for the word "seven" the word "thirty" shall be substituted.

5. In rule 54 the words and figures "sub-section (i) and / or under sub-section (ii) of" shall be omitted.

6. In rule 55 after serial No. 16 following shall be inserted namely,-

16A

64A

To compound offences, to determine and to accept composition money.

Commercial Tax Officer

7. In Form No. 4 where ever the word and figures "(i) or 8(ii)" occur shall be omitted.

8. In Form No. 5 wherever the figure "8(i)" occurs the figure "8" shall be substituted.

9. For the form Nos. 6 and 7 the following forms shall be substituted-

FORM 6

[See rule 8(5)]

Declaration

Name of the dealer .................................................................

TIN

Statement for the quarter ending ............... showing the receipts on account of the works contract under execution.

S.N.	Description of the works contract	Duration of the contract	Amount received or receivable during the quarter
(1)	(2)	(3)	(4)

Amount payable At the rate of ......... percent in lumpsum by way of composition	Amount deducted at source	Amount paid (5-6)	Remarks
(5)	(6)	(7)	(8)

Payment Details

S. No.	Chalan No.	Date	Amount	Name of Bank	Branch

Place ...............	.............................................
Date ..............	Signature of the registered dealer

The above statement is true to the best of my knowledge and belief.
Place ...............	.............................................
Date ...............	Signature of the registered dealer

FORM 7

[See rule 8(10)]

Statement of sales & composition money for the quarter ending ........................ year ................

Name of the dealer .................................................................

TIN

Name of firm ............................

& R.C. No. ..............................

1-	Total sales	....................................................................
2-	Sales of goods specified in schedule - I	....................................................................
3-	Balance	....................................................................
4-	Composition money payable at	at 0.5%	at 4%	at 8 %
5-	Amount paid ........................................................................	....................................................................
6-	Challan no. and date	....................................................................

Payment Details

S. No.	Chalan No.	Date	Amount	Name of Bank	Branch

Place ...............	...............................................
Date ...............	Signature of the registered dealer
The above statement is true to the best of my knowledge and belief.
Place ...............	...............................................
Date ...............	Signature of the registered dealer

10. (i) In Form No. 8 where ever the figure "8(i)" occurs the figure "8" shall be substituted.

(ii) In Note to the form No. 8 after the words "refers to goods" the words and figures "specified in part III of schedule II" shall be inserted.

11. (i) In Form No. 9 where ever the figure "8(i)" occurs the figure "8" shall be substituted and where ever the word and figure "form 5" occur the word and figure "form 8" shall be substituted.

(ii) In Note to the form No. 9 after the words "refers to goods" the words and figures "specified in part III of schedule II" shall be inserted.

12. For the existing Form Nos. 18 and 30 the following forms shall be substituted, namely:-

FORM 18

{See rule 20(2)(b)}

Statement showing details of the particulars furnished in the quarterly returns for the year______________

TIN

Annual Statement for the period

From

(For Office use only)

Date of Receipt

Receipt number ---------------------------------------------

Signature ---------------------------------------------------

Name -------------------------------------------------------

Designation ------------------------------------------------

Name of the dealer .....................................................................................................................

Address ....................................................................................................................................

Phone/Fax No. ............................................................................................................................

Name and Address of Branch offices

within Chhattisgarh State, if any -

1. .................................................................................................................................................

2. .................................................................................................................................................

----------------------------------------------------------------------------------------------------------------------

Gross Turnover

Less: sale value of goods returned within six months of sales

Net Turnover

Deductions:-

(i) Tax free sales u/s 15 and 15(B) -

(ii) Tax paid Sales- u/s 2(x) -

(iii) Turnover of the goods supplied in the execution of works contract on which tax has been paid by sub-contractor

(iv) Turnover of the goods on which tax has been paid or payable by commission agent

(v) Turnover of the goods on which tax has been paid by principal

(vi) Deductions u/s 38 -

(a) Sales out of State/Consignment/Branch transfer

(b) Sales in the Course of Interstate trade or Commerce

(d) Sale made to registered dealers u/s38(1)(iv) (special economic zone)

(vii) Other deduction (give details)

(viii) Tax amount included in gross turnover

Total Deductions:

Taxable Turnover

S. No.	Rate of Tax	Taxable Turnover	Tax Amount
1	1%
2	4%
3	12.5%
4	25%
	Total	0

Tax Payable u/s 13(5)

Purchase Tax u/s 9

Taxable purchase price

Purchase Tax Payable

Total Tax Payable (4 + 5 + 6)

Computation of Input Tax Rebate claimed &

(a) Balance input tax rebate brought forwarded from the last year

On Stock U/S 73

On Capital Goods

On goods other than Capital Goods

Total

(b) On goods purchased during the year (Tax amount shown seperetly in purchase bills)-

(i) @ 1%

(ii) @ 4%

(iii) @ 12.5%

Total

Gross Total (a) + (b)

Adjustment of Input Tax Rebate:-

(i)- Adjusted against the Payable Tax and Interest

(ii)- Adjusted against the Central Sales Tax

(iii)- Input tax rebate claimed as cash refund

(iv)- Adjusted against any dues under the Act

Total (i + ii + iii + iv )

Deduct- Amount of input tax rebate adjusted

Amount of input tax rebate carried over to next year (8-10)

Amount of Interest Payable, if any u/s 19(4)(a)

Total Amount of Tax and Interest Payable (7+12)

Tax deducted at source u/s 27

Balance payable amount

16.

Payment Details

S. No.	Chalan No.	Date	Amount	Name of Bank	Branch

Balance payable amount (if any)

Refund amount (if any)

The particulars given above are true to the best of my knowledge & belief.

Place ..................................	Signature ..................................
Date ..................................	Designation ..................................
	Seal of Dealer ..................................

Part 'B'

Statement of rate wise stock of goods

S. No.	Page of the ledger	Name of the goods trading A/C	Rate of Tax	Opening balance	Purchase	Closing Balance	Sale
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

Part 'C'

List of purchases, and sales of goods specified in schedule II during the year

List of purchases

S. No.	Name of dealer from whom goods purchased with Address	R.C.No.	Description of Goods purchased	Invoice No.	Date of Purchase	Value	Remarks
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

List of Sales

S. No.	Name of dealer to whom goods sold with Address	R.C. No	Description of goods sold	Invoice No	Date of sale	Value	Remarks
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

The particulars given above are true to the best of my knowledge & belief.

Place ..................................	Signature ..................................
Date ..................................	Designation ..................................
	Seal of Dealer ..................................

ACKNOWLEDGEMENT

Received Annual statement for the period ................................. to ...................................................... in form 18 from M/s ..........................................................................................................

Place	Signature and full name of the official receiving the statement
Date
Seal

along with challans detailed below:-

S. No.	Chalan No.	Date	Amount	Name of Bank	Branch






		Total

Receipt No...........................
Date ........................
Office Seal	............................................
	Signature, Name and designation of employee receiving return

FORM 30

[See rule 32(1)]

Order of assessment and/or penalty.

Name of the dealer...........................................................................................................

Address ...........................................................................................................................

TIN No.

Registration certificate No..............................................

Assessment year ........................................... Case No.............................................

Period of assessment .............................................

As per Returns

As Determined

Gross Turnover

Less: sale value of goods returned within six months of sales

Net Turnover

Deductions:-

(i) Tax free sales u/s 15 and 15(B) -

(ii) Tax paid Sales- u/s 2(x) -

(iii) Turnover of the goods supplied in the execution of works contract on which tax has been paid by sub-contractor

(iv) Turnover of the goods on which tax has been paid or payable by commission agent

(v) Turnover of the goods on which tax has been paid by principal

(vi) Deductions u/s 38 -

(a) Sales out of State/Consignment/Branch transfer

(b) Sales in the Course of Interstate trade or Commerce

(d) Sale made to registered dealers u/s38(1)(iv) (special economic zone)

(vii) Other deduction (give details)

(viii) Tax amount included in gross turnover

Total Deductions:

Taxable Turnover -

Rate wisr Break up -

S. No.	Rate of Tax	Determined Taxable Turnover	Tax Amount
1	1%
2	4%
3	12.5%
4	25%
	Total

Tax Payable u/s 13(5)

Purchase Tax u/s 9

Taxable purchase price

Purchase Tax Payable

Total Tax Payable (4 + 5 + 6)

Aggregate of purchase prices of goods specified in schedule II made from registered dealers during the year under assessment and the amount of tax shown separately in purchase bills, -

As per Returns		As Determined

(a) for sale within the state

(b) for use or consumption or use in manufacture or use in mining of any goods specified in schedule II for sale

(i)- Input tax rebate claimed by/allowed to the dealer

As per Returns		As Determined
u/s.13	u/s.73	u/s.13	u/s.73

(ii) Input tax rebate to the credit of the dealer at beginning of the year

Total (i + ii )

Amount of Interest Payable, if any u/s 19(4)(a)

Total Amount of Tax and Interest Payable (7+8)

Amount of penalty imposed :-

(i) Under Section ..............................

(ii) Under Section ..............................

(iii) Under Section ..............................

(iv) Under Section ..............................

(v) Under Rule 82 ..............................

Total:

Total amount of tax/interest/penalty payable (11+12)

Input tax rebate to the credit of the dealer (As per column no. 9)

Net amount of tax/interest/penalty payable (13-14)

Tax deducted at source u/s 27

Tax/Interest deposited by the dealer

Input tax rebate to the credit of dealer if any adjusted towards the amount of Central Sales Tax payable for the period under assessment or to any other dues under the Act or the Central Sales Tax Act.

Balance of the input tax rebate to the credit of the dealer at the end of the year to be carried over for the next year.

u/s13	u/s.17

Total balance of tax and penalty due for payment, if any [(15)-(16+17+18+19)]

Amount of tax / interest paid in excess

Amount of input tax to be refunded, if any

Office Seal..................................	Signature ..................................
Date ..................................	Name : .....................................
	Designation ..................................

2. Above amendment shall be deemed to have come into force from 01-04-2006

By order and in the name of the Governor of Chhattisgarh,