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 ..........................................................................................................................
Statement for the quarter ending ............... showing the receipts on account of the works contract under execution.
Payment Details
(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 .................................................................
6. Payment Details :-
(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)]
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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Acknowledgment
Received quarterly return for the period ............................................. to .......................................................
in form 17 from M/s...........................................................................................................................................
Return receipt number ......................
Date .................................
(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______________
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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3.
(a) Sales out of State/Consignment/Branch transfer
Part 'B'
Statement of rate wise stock of goods
Part 'C'
List of sales return eithin 6 months
List of purchase from such dealers within the state from whom purchase of more than Rs. 1 Lac in a year have been made
List of sales from such dealers within the state from whom sales of more than Rs. 1 Lac in a year have been made
List of inter-state purchases (Quarterly)
List of sales out of state/consignment/ branch transfer
Note : Enclose 'F' form
List of sales in the course of export out of the territories of india
Note : Enclose 'H' form/ form 26
Note : Enclose 'I' form
List of sales against declaration without collection of tax
Note : Enclose declaration forms
The particulars given above are true to the best of my knowledge & belief.
ACKNOWLEDGEMENT
Received Annual statement for the period ................................. to ...................................................... in form 18 from M/s ..........................................................................................................
(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) ...................................
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...............................
(a) Chhattisgarh VAT Act (TIN)
(b) Central Sales Tax Act
(b) Central Excise Duty Registration No.
(c) Service Tax Registration No.
Resale/manufacture/importer/exporter/works contractor/lessor/other
(%)
(in Rs.)
2. Separate quantitative details on the above list should be given in respect of by products also.
For,
__________________________
(Name)
(Proprietor/Partners) .