Notification No. F-10-14 /2012/CT/V ( 30 ) Dated 29th May, 2012
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 sub-rule (5) of rule 8; for the words and figure "A dealer may file statement in form 6 electronically affixing his digital signature issued by certifying authority authorized by the Commissioner. A company formed and registered under the Companies Act, 1956 shall compulsorily file the statement electronically." the words and figure "A dealer shall file the statement in form 6 electronically." shall be substituted.
(2) In sub-rule (10) of rule 8; for the words and figure "A dealer may file statement in form 7 electronically affixing his digital signature issued by certifying authority authorized by the Commissioner. A company formed and registered under The Companies Act, 1956 shall compulsorily file the statement electronically." the words and figure "A dealer shall file the statement in form 7 electronically." shall be substituted.
(3) In clause (a) of sub-rule (2) of rule 20, for the words and figures "A dealer may file return in form 17 electronically affixing his digital signature issued by certifying authority authorised by the Commissioner. A company formed and registered under The Companies Act, 1956 shall compulsorily file the return electronically" the words and figure "A dealer shall file the return in Form 17 electronically:" shall be substituted.
(4) Clause (c) of sub-rule (2) of rule 20 shall be omitted.
(5) In sub-clause (i) of clause (a) of sub-rule (2) of rule 35, for the words "rupees fifteen thousand" and "rupees sixty thousand" the words "rupees fifty thousand" and "rupees two lac" shall be substituted, respectively.
(6) In sub-rule (7) of rule 36, for the words "rupees five lacs" the words "rupees two lac" shall be substituted.
(7) In Chapter-VII, for the rule 47, the following shall be substituted, namely:-
"47 Payment of refund electronically
When an order directing the refund of any amount has been made by an assessing officer, he shall issue the order for refund of payment in Form 47 of the said amount to the drawing and disbursing officer and such drawing and disbursing officer shall send the same electronically to the treasury officer for payment to the dealer. The treasury officer shall make payment of such amount to the dealer electronically.
Provided that the assessing officer shall issue to the dealer a refund payment order in Form 47 for such amount as may remain after deduction an amount in respect of which a notice under sub-section (5) of section 25 has been issued or which has to be adjusted under rule 48 and sent to the drawing and disbursing officer."
(8) In Chapter-VII, for the rule 48, the following shall be substituted, namely:-
"48 Adjustment of refund electronically
(1) The Assessing Officer may issue a refund adjustment order in Form 48 for adjustment of the refundable amount towards the amount of tax payable according to the return or returns for any period following the date on which the refund is sanctioned and send to the drawing and disbursing officer who shall send it to the treasury officer electronically.
(2) If the authority empowered to grant a refund is required under subsection (4) of section 39 to apply the refundable amount or part thereof towards the recovery of tax, penalty, interest or any other amount or part thereof due under the Act or the repealed Act or the Central Sales Tax Act, 1956 (No. 74 of 1956) or Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976) it shall issue a refund adjustment order in respect of such amount and shall send it to the drawing and disbursing officer who shall send it to the treasury officer electronically."
(9) In ChapterVII, for the rule 49, the following shall be substituted, namely:-
"49 Adjustment of refund against the payable tax electronically
In support of any claim for payment of tax payable according to any return by adjustment under rule 48, the dealer shall attach a copy of the refund adjustment order to such return to be furnished by him under the Act or under the Central Sales Tax Act, 1956 (No. 74 of 1956) or Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976)."
(10) Rule 50 shall be omitted.
(11) In Chapter-VII, for the rule 52, the following shall be substituted, namely:-
"52 Interest payment order-
Where an order for the payment of interest on delayed refund under rule 51 has been made, the sanctioning authority shall issue to the dealer an interest payment order in Form 49 and send to the drawing and disbursing officer who will send it to the treasury officer electronically. The treasury officer shall make payment of such amount electronically to the dealer."
(12) For Form 47, the following shall be substituted, namely:-
"Form 47
(See Rule 47)
Refund payment order
(Under Rs. ……………… (in words) Rupees ……………………
(for use in treasury only)
To,
The Treasury /Sub-Treasury Officer
……………………………………
1. A refund of Rs. ............. in words) Rs. ..........…………… has been sanctioned in favour of Shri/M/s. ........………… Registration Certificate No. (Tin) ……… under section 39 of the Chhattisgarh Value Added Tax Act, 2005 on account of ………
2. No refund of the amount mentioned above has previously been granted to Shri/M/s. ..........................................................................................................
3. Entry of the order of refund has been duly made in the relevant record pertaining to the said dealer under my signature.
4. Please pay to Shri / M/s. ....……………………… the sum of Rs. ……… Rupees ……………… (in words) electronically and credit the dealer' account no. …………… bank ………… ……………… branch code …………… and debit to the head ……
(13) For Form 48, the following shall be substituted, namely:-
"Form 48
[see rule 48(1)]
Refund Adjustment Order
Under rupees____________ (in words) rupees__________________________
The Treasury/ Sub-Treasury Officer,
______________
l. A refund of Rs. ___________ (in words)_________________________ is senctioned under section 39 of the Chhattisgarh Value Added Tax Act, 2005 in favour of Shri/ M/s. _________________________ holding Registration Certificate No. (Tin) __________________ on account of ___________ .
2. No refund of the amount mentioned above has previously been granted to Shri/M/s. __________________________________________________.
3. Entry of the order of the refund has been duly made in the relevant record pertaining to the said dealer under my signature.
4. The amount of refund is adjusted towards the amount of Rs.___________ due to the dealer under Chhattisgarh Value Added Tax Act/Central Sales Tax Act/Chhattisgarh Sthaniyam Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam major head _____________ pertaining to the period from ____________ to ____________________ .
5. Please therefore, debit the said sum of Rs._____________ (in words) ______________________________ to the head ______________ and credit the said sum to the head _________________________ .
(For use in the treasury/sub-treasury)
(To be returned by the treasury/sub-treasury to the officer issuing the refund adjustment order)
The Commercial Tax Officer/
Assistant Commissioner of Commercial Tax
___________________________________
In pursuance of your refund adjustment order no. ___________ dated _________ the sum of Rs.___________ (in words) ____________ has been adjusted in the manner indicated therein on ____________
Signature ____________________
Treasury/sub-treasury officer_________________"
(14) For Form 49, the following shall be substituted, namely:-
"Form 49
(See Rule 52)
Interest payment order
(Under Rs.________________ (in words) Rupees ___________________________
(Payable at the Government Treasury within three months of the date of issue)
1. With reference to the assessment record of …………… bearing registration certificate No. (Tin) …………… for the period from ……………… to ………………… an amount of Rs. ……………………… was required to be refunded to …………………
2. The payment of the said refund was delayed by a period of ………… and the dealer is entitled to an interest of Rs. ……………… at the rate of .......... percent per annum under section 39(5) of the Chhattisgarh Value Added Tax Act, 2005.
3. A sum of Rs. ……… is sanctioned as the interest on the delayed refund.
4. No order for the payment of interest has previously been granted and that this order for payment of interest has been entered in the original record under my signature.
5. Please pay to ……………… the sum of Rs. …………… (in figure) ……………… words) electronically and credit the dealer's account no. …………… bank ………… branch …………… branch code ………… and debit it to the head …… ………………………
Pay Rs……………………………"
By order and in the name of the Governor of Chhattisgarh
(Xavier Tigga)
Joint Secretary