THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
-

Body Notification No. F-10-39 /2012/CT/V ( 54 ) Dated 6th October, 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 amendment, with effect from the date of publication in the official gazette, in the Chhattisgarh Value Added Tax Rules, 2006, namely,-

AMENDMENT

In the said Rules,-

(1) In rule 8,-

(i) Sub-rule (2) for the words "by an order in writing grant permission" the words "within thirty days in form 5-A" shall be substituted.

(ii) The present sub-rule (3) the following sub-rule (3) shall be substituted.

"(3) The amount to be paid in lump sum by way of composition shall be determined at the rate mentioned against each type of contract specified below and shall be so determined at such rate on the total monetary consideration received or receivable by the registered dealer in respect of such works contract.

S.No.	Type of Contract	Rate at which lump sump shall be determined
1	Civil works like construction of building bridges, roads, dams, barrages, canals, diversion excluding (a) supply and installation of air-coolers or air-conditioners, air conditioning equipment: (b) supply and fitting of electrical goods and equipments: (c) fabrication and installation of elevators (lifts) and escalators:
	(i) When the goods for use by him are purchased within the State of Chhattisgarh.	2 Percent
	(ii) When the goods for use by him are received/purchased from out side the state of the Chhattisgarh.	4 Percent
2	Fabrication and installation of plant and machinery	4 Percent
3	Supply and installation of air conditioners, air coolers, air conditioning equipments including deep freezers, cold storage plant and humidification plants.	10 Percent
4	All other contracts not specified in serial numbers 1 to 3 above.	5 Percent"

(iii) Sub-rule (4) after the words "shall pay within 30 days" the words "from the first day of the succeeding month" shall be added.

(2) In proviso to sub-rule (2) of rule 9, the word "four percent" the word "five percent" shall be substituted.

(3) In rule 20:-

(i) In proviso, after clause (a) of sub-rule (2), the word "forty" the word "sixty" shall be substituted.

(ii) In clause (b) of sub-rule (2), after the word "specified in clause (a)" the words "who is not a manufacturer and/or importer and does not effect interstate sale/sale in the course of export out of the territory of India shall furnish a statement in Form 18-A and any other dealer" shall be inserted.

(4) In rule 78:-

(i) For the sub-rule (1), the following sub-rule (1) shall be substituted:-

"(1) Any dealer, required to produce a tax clearance certificate under section 65 shall make an application electronically in Form-72 to the appropriate Commercial Tax Officer.

(ii) In clause (a) of sub-rule (2), wherever the word "one moth" occurs the word "seven day" shall be substituted.

(iii) In clause (b) of sub-rule (2) after the word "granted to the dealer" the words "electronically" shall be inserted.

(5) In rule 82:-

(i) sub-rule (2) for the word and figure "40 lac" the word and figure "60 lac" shall be substituted.

(ii) sub-rule (3) for the figure "3,000/- the figure "8,000/-" and for the figure "5,000/- the figure "10,000/-" shall be substituted.

(iii) sub-rule (4) after the word and figure "form 18" the words and figures "or in form 18A as the case may be" shall be inserted and for the word and figure "40 lac" the word and figure "60 lac" and the figure "1,000/- the figure "4,000/-" and the figure "2,000/- the figure "5,000/-" shall be substituted.

(iv) sub-rule(7) for the figure "5,000/- the figure "8,000/-" shall be substituted.

(6) After the form-5, the form 5-A shall be inserted:-

"FORM 5-A

[Refer rule 8(2)]

ORDER PERMITTING A DEALER TO MAKE PAYMENT OF LUMPSUM AMOUNT BY WAY OF COMPOSITION UNDER SECTION 10 OF CHHATTISGARH VALUE ADDED TAX ACT, 2005

Shri .........................................who is carrying on the business known as ............... and is a dealer holding TIN .......................... Under the Chhattisgarh Value Added Tax Act, 2005 whose on!y/*principal place of business is situated at ................. Town/*Village .......................... District ................ Tehsil ................. Municipal ward No ......................(for municipal area only) who has taken works contract of ......................... (type of contract) at ................ (place) for Rs................... is hereby permitted under sub-section 1(a) of section 10 of the said Act and rule 8(2) of the Chhattisgarh Value Added Tax Rules, 2006 to make lump sum payment by way of composition at the rate of ..............in respect of tax payable by him in relation to the goods to be supplied in execution of works contract mentioned above.

Seal	(Signed................)
Dated	Commercial Tax Officer
	Circle.............."

(7) After Serial No. 22 of Form-17 the following list shall be inserted:-

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

S. No	Name of dealer with Address from whom goods purchased	TIN No.	Description of goods purchased	Amount of Total purchases	Remarks
(1)	(2)	(3)	(4)	(5)	(6)

			Total

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

S. No	Name of dealer with Address to whom goods have been sold	TIN No.	Description of goods sold	Amount of Total sales	Remarks
(1)	(2)	(3)	(4)	(5)	(6)

			Total

(8) In part-C of Form-18, before the "List of sales out of state/consignment/branch transfer" the following lists shall be inserted.

"List of Inter-state sales (Quarterly)

S. No.	Period of quarter	Name of dealers with Address to whom goods sold	TIN No.	Description of goods Purchased	Value	'C' Form No.	Remarks
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

				total

List of received goods from out of state consignment/branch transfer

S. No.	Name of Consignment Agent/ branch with Address	TIN No	Description of goods	Value	'F' Form No.	Remarks
(1)	(2)	(3)	(4)	(5)	(6)	(7)

		total

(9) In part-C of Form-18, after the "List of sales against declaration by collection of tax at concessional rate of tax" the following list shall be inserted:-

"List of T.D.S. Certificate u/s. 27

S. No	Name of the person making TDS	Amount of TDS	Challan No. of TDS deposited	Date	Remarks
(1)	(2)	(3)	(4)	(5)	(6)

			Total

Note:- Enclose TDS certificate."

(10) In last of Form-18, for the prescribed format of Acknowledgement the following Acknowledge and Verification Form shall be substituted:-

"Acknowledgement and Verification Form

1. Statement transaction No.................................................

2. Statement/revised statement..................................

3. TIN ..............................................................................

4. Dealer's Business Name.................................................

5. Dealer's Name................................................

6. Address ........................................................................

7. Act type .........................................................................

8. Period...........................................................

9. Financial Year....................................................

10. Gross Turnover..................................................

11. Submission dated...............................................

12. Challan details:-

S.No.	Challan No.	Date	Amount	Name of the Bank Branch

13. Other document:-

Particulars	No. of document	Amount
TDS Certificate
F form
H form
Form 26
I form___
Other

Declaration

The particulars given above against Statement Identification No................. are true the best of my knowledge and belief.

Place:................	Signature of Dealer.......................
Dated:..............	Designation.......................
Date of receipt, Official seal
	Signature, Name/designation of employee, receiving statement"

(11) After Form-18 the following Form 18-A shall be inserted:-

"FORM- 18-A

Dealer who is not a manufacturer or importer and does not effect interstate/sale in the course of export out of the territory of India

[See Rule 20(2)(b)]

TIN

Period of Annual Statement

From	DD	MM	YY	To	DD	MM	YY
From				To

(For official use only)

Date of receipt .. DD..MM..YY

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

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

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

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

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

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

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

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

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

PART - A

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 I_

(ii) Cash discount allowed

Net Turnover

Deductions:-

(i) - Tax free sales u/s 15 and 15(B) -

(ii) - Tax paid Sales- u/s 2(x) -

(iii) -Other deduction (give details)

(a) .-.

(b)

(iv) - Tax amount included in gross turnover

Total Deductions :

Taxable Turnover -

S.No.	Taxable Turnover	Rate of Tax	Tax Amount
1		1%
2		2%
3		5%
4		14%
5		25%
		Total :

Tax Payable u/s. 13(5)

Purchase Tax u/s. 9

Taxable Amount

Purchase Tax Payable

Total Tax Payable (4+5+6)

Amount of interest, if any

Total (7+8)

Computation of input tax rebate-

On the basis of input tax paid on goods purchased within year (On tax amount shown separately in purchase bills)

(i) @ 1%
(ii) @ 2%
(iii) @ 5% -
(iv) @ 14% -
Total :

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

Adjustment of input tax rebate :-

(i) Adjusted against the tax and interest payable under the Act.

(ii) Input tax rebate claimed as cash refund

Total (i+ii):

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

Tax deducted at source u/s 27

Total [12(i)+I4+15+16]

Payment details:-

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


		Total :

Balance payable amount (if any)

Refund amount (if any)

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 purchases from such dealers within the state from whom purchases of more than Rs. 1 lac in a year have been made

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

			Total

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

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

			Total

The particulars given above are true to the best of my knowledge & belief.

Place............................	Signature ...........................................
Date............................	Designation .....................................
	Seal of dealer, if any .........................."

Acknowledgment

Received annual statement for the period ................................to ...,............................ in form-18-A from M/s..............................................................................................................

TIN

along with the following challans /documents:-

S.No.	Particular of Challans/ documents	Total No. of Challans/documents	Total Amount of Challans/ documents
(1)	Challan
(2)	TDS
(3)

Receipt number.................

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

Office Seal

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

Signature, Name and designation

of employee receiving return

By order and in the name of the Governor of Chhattisgarh

(Xavier Tigga)

Joint Secretary