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THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body Notification No. F-10-28/2008/CT/V (21), Dated : 28th March, 2008.

In exercise of the powers conferred by section 71 of the Chhattisgarh Value added Tax Act, 2005 (No. 2 of 2005) the State Government hereby makes the following amendment in the Chhattisgarh Value Added Tax Rules, 2006 with effect from 1st April, 2008, namely,-

AMENDMENT

In the said Rules,

(1) For the existing Form-6 prescribed under sub-rule (5) of rule 8, the following FORM-6 shall be substituted:-

FORM 6

[See rule 8(5)]

Declaration

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

TIN 2 2                  

 

 

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

S.No. Description of the works contract Duration of the contract Amount Received or receivable during the quarter
(1) (2) (3) (4)
       

Rate of composition (percent) Amount of composition Amount deducted at source Amount paid (6-7) Remarks
(5) (6) (7) (8) (9)
         

Payment Details

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

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

(2) For the existing FORM-7 prescribed under sub-rule (10) of rule 8, the following FORM-7 shall be substituted:-

FORM 7

[See rule 8(10)]

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

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

TIN 2 2                  

 

 

1. Total sales ....................................................................
2. Sales of goods specified in schedule - I ....................................................................
3. Balance ....................................................................
4. Composition money payable  

S. No. Amount of sales Rate of composition Amount of composition
(1) (2) (3) (4)
       
       
Total :      

5. Amount paid ....................................................................

6. Payment Details :-

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

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

(3) For the existing FORM-17 prescribed under clause (a) of sub-rule (2) of rule 20, the following FORM-17 shall be substituted:-

FORM 17

[See rule 20(2)(a)]

TIN
2

2                  

 

Return for the Period
From

DD MM YY To DD MM YY
           

 

 
(For official use only)
Date of receipt
D D M M Y Y Y Y

 

Signature ...............................................

Name .....................................................

Designation ............................................

 

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

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

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

Name and Address of Branch Offices within Chhattisgarh State, if any -

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

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

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1. Gross Turnover

 
 
  *Gross Turnover on the basis of maximum Retail Price if option has been taken for payment of tax on Maximum Retail Price of medicine.
 

 

  Less - (i) Sale value of goods return within six month of sales
 
 
  (ii) Cash discount allowed
 
 
  (iii) Amount of labour charges included in Value of Work Contract, if it has not been deducted from Gross Turnover
 
 
2. Net Turnover
 
 
3. 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
 
 
  (c) Sales in the Course of export out of the territories of India
 
 
  (d) Sale made to registered dealers u/s38(1)(iv) (special economic zone)
 
 
  (vii) Other deduction (give details)  
  (a)
 
 
  (b)
 
 
  (viii) Tax amount included in gross turnover
 
 
  Total Deductions :
 
 
4. Taxable Turnover -
 
 

S. No. Taxable Turnover Rate of Tax Tax Amount
1   1%  
2   2%  
3   4%  
4   12.5%  
5   25%  
    Total :  

5. Tax Payable u/s 13(5)
 

 

6. Purchase Tax
Taxable amount

 

Purchase Tax Payable

 

7. Total Tax Payable (4+5+6)
 

 

8. Amount of interest, if any
 

 

9. Total (7+8) :
 

 

10. Computation of input tax rebate -  

    On stock u/s 73 / u/s 13(1) On capital goods On goods other than capital goods Total
(a) Balance input tax rebate brought forwarded from Last quarter/ year
 
 
 
 
 
 
 
 
(b)

 

 

 

 

 

 

 

On goods purchases within the quarter (Tax amount shown separately in purchase bills)-  
(i) @ 1% --        
(ii) @ 2% --        
(iii) @ 4% --        
(iv) @ 8.5% --.        
(v) @ 12.5% --.        
Total :        
11 Deduct- Amount of input tax rebate adjusted (As per serial No. 12)        

12. Adjustment of input tax rebate :-  
  (i) Adjusted against the quarter
 
 
  (ii) Adjusted against the Central Sales Tax
 

 

  (iii) Input tax rebate claimed as cash refund
 

 

  Total (i+ii+iii) -
 

 

13. Amount of input tax rebate carried forward to next quarter/year (10-11)
       

 

14. Tax deducted at source u/s 27
 

 

15. Amount of exemption from payment of tax on the goods purchased from New Industries
 
 
16. Amount of exemption from payment of tax on the goods Purchased from New Industries
 
 
17. Total [12(i)+14+15+16]
 
 
18. Balance payment amount [9-17]
 
 
19. Payament details:-  

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

20. Balance payable amount (if any)
 

 

21. Refund amount (if any)
 
 
22. Amount adjusted in next quarter from the amount of refund
 
 
  The particulars given above are true to the best of my knowledge & belief.

Place __________ Signature ................................................
Date ___________ Designation .............................................
  Seal of dealer, if any ..............................

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Acknowledgment

Received quarterly return for the period ............................................. to .......................................................

in form 17 from M/s...........................................................................................................................................

TIN 2 2                  

 

along with challans detailed below :-

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

Return receipt number ......................

Date .................................

Office Seal -----------------------------------
  Signature, Name and designation of employee receiving return

(4) For the existing FORM-18 prescribed under clause (b) of sub-rule (2) of rule 20, the following FORM-18 shall be substituted:-

FORM 18

{See rule 20(2)(b)}

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

TIN

2 2                  
Period of Annual Statement
From DD MM YY To DD MM YY
           

  (For Office use only)

Date of Receipt D D M M Y Y Y Y

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

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

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

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

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

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

Name and Address of Branch offices within Chhattisgarh State, if any -

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

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

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1. Gross Turnover
 
 
  *Gross Turnover on the basis of maximum Retail Price if option has been taken for payment of tax on Maximum Retail Price of medicine.
 
 
  Less - (i) Sale value of goods return within six month of sales
 

 

  (ii) Cash discount allowed
 
 
(iii) Amount of labour charges included in Value of Work Contract, if it has not been deducted from Gross Turnover
 
 
2. Net Turnover
 
 

3.

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
 

 

  (c) Sales in the Course of export out of the territories of India
 

 

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

 

  (vii) Other deduction (give details)  
  (a)
 
 
  (b)
 
 
  (viii) Tax amount included in gross turnover
 

 

  Total Deductions:
 

 

4 Taxable Turnover
 

 

 
S. No. Taxable Turnover Rate of Tax Tax Amount
1   1%  
2   2%  
3   4%  
4   12.5%  
5   25%  
    Total  
 
5 Tax Payable u/s 13(5)
 

 

 6. Purchase Tax u/s 9 
Taxable purchase price
 
Purchase Tax Payable
 
  7 Total Tax Payable (4 + 5 + 6)
 
 
  8. Amount of interest, if any
 
 
9. Total (7+8)
 
 
  10. Computation of Input Tax Rebate -
 

 

   
On Stock U/S 73 On Capital Goods On goods other than Capital Goods Total

 
  (a) Balance input tax rebate brought forwarded from the last year 
       
 
  (b) On goods purchased during the year (Tax amount shown seperetly in purchase bills)-    
  (i) @ 1%
       
 
  (ii) @ 2%
       
 
  (iii) @ 4%
       
 
  (iv) @ 8.5%
       
 
  (v) @ 12.5%
       
 
  Total
       
 
  Gross Total (a) + (b)

       
 
  11. Deduct-Amount of input tax rebate adjusted (As per serial no. 12)
       
 
  12. 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
 

 

  Total (i + ii + iii + iv )
 

 

  13. Amount of input tax rebate carried over to next year (10-11)
       

 

  14. Tax deducted at source u/s 27
       

 

  15. Amount of exemption/deferment from payment of tax as New Industries
 

 

  16. Amount of exemption from payment of tax on the goods purchased from New Industries
 

 

  17. Total [12(i)+14+15+16]
 

 

  18. Balance payable amount [9-17]
 

 

  19. Payment Details

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

  20. Balance payable amount (if any)
 

 

  21. Refund amount (if any)
 
 
  22. Amount adjusted in next year from the amount of refund
 
 

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 sales return eithin 6 months

S. No.

Name of dealer with Address to whom goods have been sold R.C.No. / TIN No. Description of Goods sold Sale Invoice No. and date Amount of sales return date of goods return Remarks
(1) (2) (3) (4) (5) (6) (7) (8)
               
               

List of purchase from such dealers within the state from whom purchase of more than Rs. 1 Lac in a year have been made

S. No.

Name of dealer with Address to from whom goods purchased R.C.No. / TIN No. Description of Goods purchased Amount of total purchased Remarks
(1) (2) (3) (4) (5) (6)
           
           

List of sales from such dealers within the state from whom sales of more than Rs. 1 Lac in a year have been made

S. No.

Name of dealer with Address to from whom goods sales R.C.No. / TIN No. Description of Goods sold Amount of total sales Remarks
(1) (2) (3) (4) (5) (6)
           
           

List of inter-state purchases (Quarterly)

S. No.

Period of quarter Name of dealer with Address to whom goods have been sold R.C.No. / TIN No. Description of Goods sold Value 'C' Form No. Remarks
(1) (2) (3) (4) (5) (6) (7) (8)
               
          Total      

List of sales out of state/consignment/ branch transfer

S. No.

Name of dealer with Address R.C.No. / TIN No. Description of Goods Value 'H' Form No. Remarks
(1) (2) (3) (4) (5) (6) (7)
             
        Total      

Note : Enclose 'F' form

List of sales in the course of export out of the territories of india

S. No.

Name of dealer with Address R.C.No. / TIN No. Description of Goods sold Value 'F' Form No. Remarks
(1) (2) (3) (4) (5) (6) (7)
             
        Total      

Note : Enclose 'H' form/ form 26

S. No.

Name of dealer with Address R.C.No. / TIN No. Description of Goods sold Value 'I' Form No. Remarks
(1) (2) (3) (4) (5) (6) (7)
             
        Total      

Note : Enclose 'I' form

List of sales against declaration without collection of tax

S. No.

Name of dealer with Address to whom goods have been sold R.C.No. / TIN No. Description of Goods sold Rate of Tax Amount of sale Remarks
(1) (2) (3) (4) (5) (6) (7)
             
          Total    

Note : Enclose declaration forms

List of sales against declaration without collection of tax

S. No.

Name of dealer with Address to whom goods have been sold R.C.No. / TIN No. Description of Goods sold Rate of Tax Amount of sale Remarks
(1) (2) (3) (4) (5) (6) (7)
             
          Total    

Note : Enclose declaration forms

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 ..........................................................................................................

TIN
2 2                  
 
along with the following challans/documents:-

S. No. Particulars of Challans/documents Total No. of Challns/documents Total amount of Challans/documents
(1) Challan    
(2) 'F' Form    
(3) 'H' Form    
(4) Form 26    
(5) 'I' Form    
(6)      
(7)      
(8)      

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

(5) For the existing FORM-50 prescribed under sub-rule (1) of rule 53, the following FORM-50 shall be substituted :-

FORM 50

[See rule 53(1)]

PART-A

Audit Report under Section 41(2) of the Chhattisgarh Value Added Tax Act, 2008

1. I/ We have to report that the statutory audit of accounts of ________________________(Name and Address of the dealer, registration certificate No.(TIN)_________________) was conducted by me / us M/s. _____________________ ______________________Chartered Accountant in pursuance of the provisions of the Chhattisgarh Value Added Tax Act, 2005,

2. *I/We annex hereto a copy of statutory audit report dated________________ along with a copy of the audited Trading/Manufacturing and profit and loss account for the year ended on _____________________________and a copy of the audit balance sheet on at ______________________________ along with the documents declared under the relevant Act to be part of or annexed to, the profit and loss account and balance sheet.

3. The Statement of Particulars is given in Part-B hereinafter.

4.In my /*our opinion and to the best of my/*our information and according to explanations given to me/*us, the particulars given in the audit report are true and correct .

(i) ...................................

(ii) ...................................

(iii) ...................................

(iv) ...................................

(v) ...................................

(vi) ...................................

(vii) ...................................

  CHARTERED ACCOUNTANT
  (Name)
  (Proprietor/Partner)
  (Membership No.)
  (Address)

PLACE

DATE

1. *Delete whichever is not applicable

2. This report has to be given by A Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (no. 30 of 1949)

PART- B

Statement of Particulars

For the year ending 31st March...............................

1 Name of the Dealer  
2 Address  
3 Registration Number

(a) Chhattisgarh VAT Act (TIN)

(b) Central Sales Tax Act

 
4 Constitution of the firm  
5 (a) Income Tax PAN

(b) Central Excise Duty Registration No.

(c) Service Tax Registration No.

 
6 Period under Audit   
7. Address of all branches and manufacturing units within the state.   
8 Address of all branches and manufacturing units outside the state.  
9 Nature of business:-

Resale/manufacture/importer/exporter/works contractor/lessor/other

 
10 Class of main goods dealt with by the dealer  
11 Change in the nature of business if any, during the year (the brief particulars of such change i.e. new product, new capacity etc.  
12. Change in the constitution during the year, if any  
13. (a) Books of account maintained (in case books of account are maintained in a computer system, mention the books of account generated by such computer system.).  
  (b) List of books of account maintained  
14 Method of accounting employed (indicate whether any change from the method of account employed in the immediately preceding year.  
15 (a) Method of valuation of opening and closing stock.  
  (b) State whether there is any change in the method of valuation, of any of the items as compared to the method employed in the immediately preceding year.  
16 Particulars of Bank Accounts (within the State):  
 
Name of Bank Branch Account No.

 

17 Particulars of goods accounts:-
  (a) Trading
 
S. No.

Name of account Rate of Tax

(%)

Opening Stock

(in Rs.)

Input Out put Closing Stock

(in Rs.)

Purchase

(in Rs.)

Receipt

(in Rs.)

Sales

(in Rs.)

Transfer

(in Rs.)

                 
                 
    Total            

 

  (b) In the case of Manufacturing concerns
 
Particulars

Raw material Finished Products
Quantity Value

(in Rs.)

Quantity Value

(in Rs.)

(i) Opening stock        
(ii) Purchases (purchase price as define in VAT Act.        
(iii) Receipts other than by way of purchase        
(iv) Consumption        
(v) Sales ( Sale price as define in VAT Act.        
(vi) Transfers        
(vii) Closing stock        
(viii) Yield of finished products        
(ix) Percentage of Yield        
(x) Shortage if any        

 

  Note:- 1. Information in regard to above sub-items may be given to the extent available

2. Separate quantitative details on the above list should be given in respect of by products also.

18 Turnover (as defined in VAT Act)  
  (i) Trading goods  
  (ii) Finished products  
  (iii) By Finished products/ waste Finished products  
  (iv) Fixed Assest  
  (v) Transfer of property in goods in the execution of works contract  
  (vi) Transfer of right to use any goods including leasing thereof  
  (vii) Goods other than mentioned in (i) to (vi)  
19 (i) The total amount of value added tax collected during the year.  
  (ii) The total amount of value added tax due for the year.  
  (iii) The total amount of value added tax paid during the year.  
20 The total amount of C.S.T. collected during the year.  
  The total amount of C.S.T. Due for the year.  
  The total amount of C.S.T. paid during the year.  
21 The total amount of Entry Tax Due for the year.  
  The total amount of Entry Tax paid during the year.  
22 The total amount of ProfessionalTax Due for the year.  
  The total amount of Professional paid during the year.  
23 Whether there is any illegal collection, if so whether the same has been remitted to Government.  
24 (a) Interest payable  
  (i) under VAT Act  
  (ii) under CST Act  
  (iii) under Entry Tax Act  
  (b) Interest paid  
  (i) under VAT Act  
  (ii) under CST Act  
  (iii) under Entry Tax Act  
25 Whether the purchases are supported by bills/invoice and tax shown separately if not give details  
26 Whether the sales are supported by bills/invoice and tax shown separately if not give details.  
27 Whether the auditor has come across any violation of the Chhattisgarh Value Added Tax Act or rules made there under during the course of audit.  
28 Whether the auditor has come across any violation of the CST Act or rules made thereunder during the course of audit.  
29 Whether the auditor has come across any violation of the Entry tax Act or rules made thereunder during the course of audit.  
30 Details of inspection of the place of business of the dealer during the above year, if any  

I ______________________ Managing partner/ Proprietor/ Managing Director/ Manager of M/s. ________________ (Name and address) ____ __________ do hereby declare that the particulars given above are true and correct to the best of my knowledge, information and belief. I certify that above particulars are verified by me from books of account and same are true and correct.

For,

__________________________

  CHARTERED ACCOUNTANT

(Name)

(Proprietor/Partners) .

Signature Membership No
  Address
Place: Name :
Date: Status :

 

 
  Place :
  Date :