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 Chhattisagrh Value Added Tax Rules, 2006, namely,-
AMENDMENT
In the said Rules,-
For existing rule 75 & sub-rules thereof, the following rule & subrules shall be substituted:-
75. Transit of goods by Road through the State and issue of transit pass-
(1) When a vehicle carrying goods coming from any place outside the State and bound for any other place outside the State, passes through the State, the driver/any other person in-charge of the vehicle shall submit challan or any other document, containing following particulars, issued by the transporter, in triplicate to the Check Post Officer of the check post located at/near the point of entry into the State (hereinafter referred to as the Entry Check Post):-
1. Name and complete address of the consignor- With TIN (if any)
2. Name and complete address of the consignee with TIN (if any)
3. Name and complete address of the person to whom goods will be delivered in case the consignee is described as self
4. Place from which goods dispatched
5. Destination (including District)
6. Brief description of goods
7. Total quantity
8. Total weight
9. Total value
10. Consignor's invoice No. and date
11. a) Name and address of the carrier (transport company or owner of the vehicle)
b) Details of the vehicle with its number
c) Name and address of the driver of the vehicle
d) Name and address of the person in-charge of the goods.
e) Bilty/L.R. No. and date
12. In case of transshipment of goods in transit
A) Name and address of the carrier (transport company or owner of the vehicle)
f) Name of the exit check post through Which the vehicle would cross the State border.
(2) The Check Post Officer of the entry check post shall, after examining the documents and after making such enquiries as he deems necessary, issue to the transporter the transit pass by affixing a seal in form 69 on the challan or the document, specifying the check post or the barrier of the State to be crossed by the vehicle (hereinafter referred to as the exit check post) and the time and date up to which it should be so crossed.
(3) The Check Post Officer shall retain first copy of the challan or the document and hand over the duplicate and triplicate copies duly sealed or authenticated to the person carrying the goods.
(4) The driver/any person in-charge of the vehicle shall stop the vehicle at the exit check post, submit the duly sealed or authenticated duplicate copy of the challan or the document and allow the check post officer to inspect the challan or the document and goods in order to ensure that the consignments
being taken out of the State are the same for which challan or the document has been submitted at the entry check post. The exit check post officer shall issue a receipt on the triplicate copy of the challan or the document.
(5) The Check Post Officer of the exit check post shall have powers to detain, unload and search the contents of the vehicle for the purpose mentioned in sub-rule (3)
2. For existing Form-69 prescribed under rule 75, the following Form shall be substituted:-
Form-69
[(See rule 75(2)]
TRANSIT PASS
Name of issuing Check post .............. Transit Pass No. ............
Vehicle*/Truck No .................... carrying the consignments mentioned in challan/documents is permitted to cross Chhattisgarh to ............ ........ of the other state) border at ........ check post by ..................... Hours on or before .................... Date.
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3. This amendment shall come into force with the date of publication in official gazette.
By order and in the name of the Governor of Chhattisgarh,