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, from 01-04-2014.

AMENDMENT

In the said rules -

(1) In Rule 5:-

In clause (c) of sub-rule (1) of rule 5, for the words "rupees ten lac" the words "rupees twenty lac" shall be substituted.

(2) In Rule 8:-

(i) For existing sub-rule (2) the following sub-rule (2) shall be substituted:-

"(2) on receipt of application under sub-rule (1), if the application is in accordance with the provisions of the rules, the appropriate Commercial Tax Officer shall by an order in writing grant permission (electronically), within thirty days in Form-5-A, to the registered dealer to make lump sum payment by way of composition and send a copy thereof to the registered dealer making the application."

(ii) In existing sub-rule (5) for the words and figures "quarter ending on 30th June, 30th September, 31st December, 31st March" the word "year" shall be substituted.

(iii) In sub-rule (10), for the words "thirty days of the expiry of the quarter" the words "thirty days of the expiry of the year" shall be substituted.

(iv) After sub-rule (10) the following sub-rule shall be inserted, namely:-

"(10-A) The facility of payment of lump sum in lieu of tax by way of composition shall not be revoked under clause (b) of sub-section (2) of section 10 up to a turnover of Rupees one crore during the year for which such facility has been granted. However such dealer shall pay the tax at full rate payable under the Act; on the sales exceeding rupees sixty lacs."

(3) In rule 20:-

for the present proviso of clause (a) of sub-rule (2) the following proviso shall be substituted:-

"Provided that every new registered dealer shall furnish for every six month of the first year, a return in form 17 within thirty days from the expiry of the six month.

Provided further that, every such registered dealer whose annual turnover is less than rupees sixty lacs shall furnish for each year a return in form 17 within thirty days from the date of expiry of the year"

(4) Amendment of Form-6 :-

For the existing Form-6, the following Form-6 shall be substituted:-

FORM-6

[See rule 8(5)]

Annual Statement under section 10(1)(a) of Chhattisgarh Value Added Tax Act, 2005

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

Full Address.......................................................................

Payment details (Payment made by contractor):-

Payment details (By TDS):-

The above statement is true to the best of my knowledge and belief.

(5) Amendment of Form-7 :-

For the existing Form-7, the following Form-7 shall be substituted:-

FORM-7

[(See rule 8(10)]

Annual Statement under section 10(2)(a) of Chhattisgarh Value Added Tax Act, 2005

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

2. Full address ......................................................

3. Gross turnover ......................................................

4. Turnover of goods specified in Schedule-I ......................................................

5. Taxable turnover (3-4) ......................................................

6. Total payable amount -----------------------------------------

7. Deposited amount -----------------------------------------

8. Details of payment-----------------------------------------

The above statement is true to the best of my knowledge and belief.

(6) Amendment of Form-17 :-

In the heading of the list annexed with form-17 for the words and figure "Rs. 1 lac in a year", wherever occur, the words and figure "Rs. 3 lacs in a quarter" shall be substituted.

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

(A. P. Tripathi)

Joint Secretary