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 further amendment in the Chhattisgarh Value added tax Rules, 2006, namely:-

AMENDMENT

In the said Rules,-

1. In Clause (b) of sub rule (1) of rule 2, after the words "appellate Deputy Commissioner" the words "or Additional Commissioner" Shall be inserted.

2. In rule 9,-

(i) In sub clause (i) of clause (b) of sub rule (3), the words and figure "in 36 equal monthly installments" shall be omitted.

(ii) In sub clause (ii) of clause (b) of sub rule (3), the words and figure "in 36 equal monthly installments" and words "If the purchase value of such capital goods is more than rupees one lac in a month and in one installment if the purchase value is less than rupees one lac in a month" shall be omitted.

3. In clause (a) of sub rule (1) of rule 11, for the words "in form 10 in duplicate to the registering authority and" the words and figure "electronically and a copy of such Form-10 shall be submitted to the registering authority for verification which" shall be substituted.

4. In rule 12,-

(i) In clause (i) of sub rule (1), the words and figure "registration certificate in form 11" the words and figure "a provisional registration certificate in form 10-A" shall be substituted.

(ii) For sub-rule (2), the following shall be substituted, namely:-

"(2) (a) After the issue of the provisional registration certificate, the registering authority shall, with a view to verify the correctness of the particulars given in the application, call for the applicant's accounts and require him to produce evidence in support of the particulars given in the application. On verification of the accounts and the documents furnished to him if the registering authority is satisfied about the correctness of the particulars, it shall issue to the applicant a permanent registration certificate in Form 11 within the period specified in clause (b) of sub-section (4) of Section 16 as the case may be.

(b) If on such verification, the registering authority is satisfied that the particulars given in the application are incorrect, it shall reject the application and cancel the provisional registration certificate in accordance with the provision of clause (c) of sub section (4) of section 16 as the case may be."

5. In rule 20,-

(i) For Proviso to clause (a) of sub-rule (2), the following proviso shall be substituted, namely:-

"Provided that every such registered dealer whose annual turnover is less than rupees forty lac shall furnish for each quarter of the first two years, a return in form-17 within thirty days of the expiry of the quarter and after expiry of two years shall furnish for each year a return in Form 17 within 30 days from the date of expiry of the year."

(ii) After clause (c) of sub-rule (2), the following clauses shall be added, namely:-

"(d) After submission of electronic return, form 17-A be submitted along with copy of the challan of the tax deposited within thirty days in the relevant circle and acknowledgment be obtained.

(e) If acknowledgment prescribed under clause (d) is not obtained, then it will be deemed that no return has been filed."

6. In rule 36, After sub-rule (6), the following sub-rule shall be added, namely:-

"(7) Every such dealer who has liability to pay tax of rupees five lac or more in the preceding year shall compulsorily submit return electronically."

7. After rule 46, the following rule shall be added, namely:-

"46-a. A dealer whose place of business is situated in Special economic Zone established under The Special Economic Zones Act, 2005 (No. 28 of 2005) shall issue declaration in Form 76 in duplicate in respect of the purchases made for the purposes specified in clause (iv) of sub section (1) of Section 38 of the Act, in duplicate and give a copy to the selling dealer and send a copy to the concerning Commercial Tax Officer."

8. In the table of rule 55,

(i) In Column (4) of entry No. (ii) of S. No. 4 for the words "Rs. three Crores" the words "Rs. five Crores" shall be substituted.

(ii) In Column (4) of entry No. (iii) of S. No. 4 for the following shall be substituted namely:-

" Assistant Commissioner- - up to a turnover and/or aggregate of purchase price of Rs. fifty crore.

(iii) After entry No. (iii) Column (4) of of S. No. 4 the following shall be added, namely:-

"(iv) Deputy Commissioner- - in respect of every dealer."

9. For rule 82, the following shall be substituted,

82. Imposition of penalty for breach of rules-

The Commissioner may impose following penalty after giving reasonable opportunity of being heard, on a dealer or a person, as the case may be, for committing breach of the provisions of these rules:-

(1) Penalty for not filing return under rule 20(2)(a) by a company formed and registered under the Companies Act, 1956 shall not be less than Rs.1,500/- but shall not be more than Rs.2,000/-

(2) Penalty for not filing return under rule 20(2)(a) by a dealer other than a company formed and registered under the Companies Act, 1956 whose annual turnover exceeds Rs. 40 lacs shall not be less than Rs. 500/- but shall not be more than Rs. 1,000/-

(3) Penalty for not filing annual return in form 18 under rule 20(2)(b) by a company formed and registered under the Companies Act, 1956 shall not be less than Rs. 3,000/- but shall not be more than Rs. 5,000/-

(4) Penalty for not filing annual return in Form 18 under rule 20(2)(b) by a dealer other than a company formed and registered under the Companies Act, 1956 whose annual turnover exceeds Rs. 40 lacs shall not be less than Rs. 1,000/- but shall not be more than Rs. 2,000/-

(5) Penalty for not filing acknowledgment in Form 17-A after filing return/annual return in form 17 and form 18 as the case may be, under rule 20(2)(d) shall not be less than Rs. 1,000/- but shall not be more than Rs. 2,000/-

Provided that the amount of penalty imposed under sub-rule (1) to (5) shall not exceed Rs.10,000/-

(6) penalty for not paying tax electronically under rule 36(7) shall not be less than Rs. 500/- but shall not be more than Rs. 1,000/- for each default, but shall not exceed Rs. 10,000/- in a year.

(7) penalty for not filing audit report in Form 50 along with annual return under rule 53(1) shall not be less than Rs. 5,000/- but shall not be more than Rs. 10,000/-

(9) penalty for breach of any provisions of these rules other than specified under sub rules (1) to (7) shall not be less than Rs. 200/- but shall not be more than Rs. 1,000/-

10. In Form 10, prescribed under clause (a) of sub -rule (1) of rule 11, the following amendment shall be made, namely:-

(i) In Column (5) of clause (iv) of para 2 of the said Form, after the words "Home address" the words "Email address, phone No. Mobile No." shall be added.

(ii) In clause (xv) of para 2 of the said Form, in place of present sentence the following sentence shall be substituted, namely:-

"Particulars of permanent account numbers (PAN) shall be mentioned compulsorily."

(iii) In clause (xvi) of para 2 of the said Form, in place of present sentence the following sentence shall be substituted, namely:-

"Particular of the bankers through whom the business is transacted shall be mentioned compulsorily."

11. After Form 10, the following Form 10-A, shall be inserted, namely:-

12. In Second Row of Form 11 in place of words and figure "[See Rule 12(1)]" the words and figure "[See Rule 12(2)(a)]" shall be substituted.

13. After Form 17, the following Form 17-A, shall be inserted, namely:-

"Form 17-A

(See Rule 20(2)(d))

Acknowledgment and verification Form

1. Transaction Ref No. .................................................................

2. Return .......................................................................................

3. Revised Return .........................................................................

4. TIN ............................................................................................

5. Dealer's Business name ...........................................................

6. Dealer's name............................................................................

7. Address .....................................................................................

8. Act type .....................................................................................

9. Period .........................................................................................

10. Financial Year ...........................................................................

11. Gross Turnover .........................................................................

12. Submission dated ......................................................................

13 Challan details:-

14. Enclousre List:-

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

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

3. ...................

4. ...................

Declaration

The particulars given above against return Id No................. are true to the best of my knowledge and belief.

14. After Form 75, the following Form 76, shall be inserted, namely:-

"Form 76

(See Rule 46A)

I, ........................................... a dealer holding registration certificate No. ........................... under the Chhattisgarh Value Added Tax Act, 2005 and authorized under the Special Economic Zones Act, 2005, hereby declare that I have purchased goods, particulars of which are given below, from shri .................... a dealer holding registration Certificate No. (TIN) ..................................... under the Chhattisgarh Value Added Tax Act, 2005.

2. I further declare that:-

(a) Goods purchased by me are use as per provision of section 38(1)(iv) of the Chhattisgarh Value Added Tax Act, 2005 and the Special Economic Zones Act, 2005.

(b) If the goods are used for the purpose other than the purpose specified under Section 38(1)(iv) of Chhattisgarh Value Added Tax Act, 2005, I shall pay the tax payable on sale of such goods within 30 days.

Particulars of goods purchased

Total Value (In figure) Rs............. (In Words) Rs........................................... only

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

(Ajay Singh)

Principal Secretary