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.
(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:
(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.
"List of purchases from such dealers within the state from whom purchases of more than Rs. 1 lac in a year have been made
List of sales to such dealers within the state to whom sales of more than Rs. 1 lac in a year have been made
(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)
List of received goods from out of state consignment/branch transfer
(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
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:-
13. Other document:-
Declaration
The particulars given above against Statement Identification No................. are true the best of my knowledge and belief.
"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)]
2
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
1
3
(a) .-.
(b)
4
5
6
7
8
9
10
On the basis of input tax paid on goods purchased within year (On tax amount shown separately in purchase bills)
11
12
13
14
15
16
17
18
19
PART- B
Statement of rate wise stock of goods
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
The particulars given above are true to the best of my knowledge & belief.
Received annual statement for the period ................................to ...,............................ in form-18-A from M/s..............................................................................................................
along with the following challans /documents:-
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