In exercise of powers conferred by section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) the State Government here by amends the Chhattisgarh Value Added Tax Rules, 2006.
AMENDMENT
In the said rules:-
1. In rule 8,
(i) In sub-rule (2) after the words "receipt of the application" the words and figures "under sub-rule (1) and sub-rule (10)" shall be inserted.
(ii) In sub-rule (6) after the word and figure "form 6" the words and figure "and in form 7" shall be inserted.
2. In rule 9 in sub-rule (2) the words and figure "clause (i) of" and in sub-rule (5) the words and figure "sub-section (i) of" shall be omitted.
In Explanation to the rule for the figure "(5)" the figure "(6)" shall be substituted.
3. In rule 27 for the word and figures "(1), (2) or (3)" the word and figures "(i) or (ii)" shall be substituted.
4. In rule 44 :-
(i) In sub-rule (1) for the words "within ten days from the date of deduction" the words "before tenth day of next month following the month in which deduction is made" shall be substituted.
(ii) In sub-rule (5) for the word "seven" the word "thirty" shall be substituted.
5. In rule 54 the words and figures "sub-section (i) and / or under sub-section (ii) of" shall be omitted.
6. In rule 55 after serial No. 16 following shall be inserted namely,-
7. In Form No. 4 where ever the word and figures "(i) or 8(ii)" occur shall be omitted.
8. In Form No. 5 wherever the figure "8(i)" occurs the figure "8" shall be substituted.
9. For the form Nos. 6 and 7 the following forms shall be substituted-
FORM 6
[See rule 8(5)]
Declaration
Name of the dealer .................................................................
Statement for the quarter ending ............... showing the receipts on account of the works contract under execution.
Payment Details
FORM 7
[See rule 8(10)]
Statement of sales & composition money for the quarter ending ........................ year ................
Name of firm ............................
& R.C. No. ..............................
10. (i) In Form No. 8 where ever the figure "8(i)" occurs the figure "8" shall be substituted.
(ii) In Note to the form No. 8 after the words "refers to goods" the words and figures "specified in part III of schedule II" shall be inserted.
11. (i) In Form No. 9 where ever the figure "8(i)" occurs the figure "8" shall be substituted and where ever the word and figure "form 5" occur the word and figure "form 8" shall be substituted.
(ii) In Note to the form No. 9 after the words "refers to goods" the words and figures "specified in part III of schedule II" shall be inserted.
12. For the existing Form Nos. 18 and 30 the following forms shall be substituted, namely:-
FORM 18
{See rule 20(2)(b)}
Statement showing details of the particulars furnished in the quarterly returns for the year______________
Receipt number ---------------------------------------------
Signature ---------------------------------------------------
Name -------------------------------------------------------
Designation ------------------------------------------------
Name of the dealer .....................................................................................................................
Address ....................................................................................................................................
Phone/Fax No. ............................................................................................................................
Name and Address of Branch offices
within Chhattisgarh State, if any -
1. .................................................................................................................................................
2. .................................................................................................................................................
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(a) Sales out of State/Consignment/Branch transfer
The particulars given above are true to the best of my knowledge & belief.
Part 'B'
Statement of rate wise stock of goods
Part 'C'
List of purchases, and sales of goods specified in schedule II during the year
List of purchases
List of Sales
ACKNOWLEDGEMENT
Received Annual statement for the period ................................. to ...................................................... in form 18 from M/s ..........................................................................................................
FORM 30
[See rule 32(1)]
Order of assessment and/or penalty.
Name of the dealer...........................................................................................................
Address ...........................................................................................................................
Registration certificate No..............................................
Assessment year ........................................... Case No.............................................
Period of assessment .............................................
Rate wisr Break up -
2. Above amendment shall be deemed to have come into force from 01-04-2006
By order and in the name of the Governor of Chhattisgarh,