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Chhattisgarh Value Added Tax Rules, 2006
Chhattisgarh Value Added Tax Rules, 2006
Sections
1. Short title and commencement.
Section 12. Definitions.
Section 23. Appointments.
Section 34. Constitution of the Tribunal and its functions.
Section 45. Limit of turnover under sub-section (1) of Section 4 and limit of aggregate amount of purchase prices under clause (b) of sub-section (2) of Section 9.
Section 46. Initiation of proceedings for determination of liability.
Section 67. Manner of proving payment of tax by the, contractor and the principal or the commission agent.
Section 78. Composition of Tax.
Section 89. Claiming by or allowing to a registered dealer rebate of input tax under Sections 13 and 73.
Section 910. Period for making an application for grant of Registration Certificate.
Section 1011. Application for grant of Registration Certificate.
Section 1112. Grant of Registration Certificate.
Section 1213. Grant of duplicate copy of Registration Certificate.
Section 1314. Supply of certified copies of Registration Certificate and its exhibition.
Section 1415. Information under sub-section (8) of Section 16.
Section 1616. Amendment of Registration Certificate.
Section 1617. Information on the death of a dealer.
Section 1718. Cancellation of Registration Certificate under sub-section (10) of Section 16.
Section 1619. Submission of Registration Certificate for cancellation.
Section 1920. Returns.
Section 2021. Monthly Returns.
Section 2122. Revised return.
Section 2223. Terms and conditions subject to which exemption to any dealer from furnishing returns may be granted.
Section 2324. Terms and conditions subject to which permission to furnish return for different period may be granted.
Section 2425. Notice under sub-section (5) of Section 19.
Section 1926. Furnishing of return by persons liable for tax deduction at source.
Section 2627. Production of documents.
Section 2728. Selection of dealers for re-assessment under sub-section (2) of Section 21.
Section 2129. Notice under sub-section (4) of Section 21.
Section 2130. Manner of assessment, re-assessment and imposition of penalty.
Section 3031. Notice under sub-section (6) of Section 16, sub-section (8) of Section 25, sub-section (2) of Section 42, sub-section (2) of Section 54, sub-section (6) of Section 57 and Rule 82.
Section 1632. Form of order of assessment and/or penalty.
Section 3233. Assessment case record.
Section 3334. Enrollment of tax practitioners.
Section 3435. Payment of tax.
Section 3536. Method of payment.
Section 3637. Fraction of a rupee to be rounded of.
Section 3738. Reconciliation of payments.
Section 3839. Notice of demand for payment of any sum due under the Act.
Section 3940. Recovery of tax, penalty, interest or any other sum payable under the Act.
Section 4041. Notice for recovery of modified amount under sub-section (12) of Section 25.
Section 2542. Report of recovery of tax, penalty or any other amount.
Section 4243. Notice of demand and payment of tax in advance of assessment and the manner of its payment.
Section 4344. Payment of sums deducted under Section 27 and issue of certificate thereof.
Section 2745. Notice for recovery from third parties.
Section 4546. Procedure for forfeiture of the amount collected by way of tax in contravention of the provisions of sub-section (1) of Section 37 and for refund of such amount.
Section 3747. Refund by cheque or by refund payment order.
Section 4748. Refund adjustment order.
Section 4849. Submission of refund adjustment order with the return.
Section 4950. Intimation of book numbers.
Section 5051. Order sanctioning interest on delayed refund.
Section 5152. Interest payment order.
Section 5253. Furnishing of audit report and conditions to maintain accounts in different form and manner.
Section 5354. Particulars required in a bill, invoice or cash memorandum.
Section 5455. Delegation of Commissioner's powers.
Section 5556. Service of notice, summons and orders.
Section 5657. Filing of memorandum of appeal or application for revision.
Section 5758. Stay of recovery of the remaining amount.
Section 5859. Summary rejection.
Section 5960. Hearing.
Section 6061. Notice to person likely to be affected adversely.
Section 6162. Supply of copy of order to the appellant or applicant and the officer concerned.
Section 6263. Fees.
Section 6364. Notice for rectification of mistake under Section 56.
Section 5665. Production of documents and furnishing of information by dealers.
Section 6566. Request for requisitioning the services of police officer.
Section 6667. Retention of seized books of accounts, registers and documents.
Section 6768. Form of notice and Procedure for release or disposal by way of sale of goods seized under sub-section (6) of Section 57.
Section 5769. Establishment of check posts and barriers.
Section 6970. Submission of declaration in case of a person.
Section 7071. Records to be maintained and particulars to be furnished by the person transporting any goods notified under sub-section (4) of Section 58.
Section 5872. Inspection and search of the vehicle.
Section 7273. Procedure for seizure sale and release of goods or goods with vehicle.
Section 7374. Procedure for obtaining and keeping record of the declaration in Form 59.
Section 7476. Particulars to be given in the documents required to be carried by a transporter under sub-section (1) of Section 61.
Section 6177. Intimation to be given by clearing, forwarding, booking agent, dalal and person transporting goods.
Section 7778. Issue of tax clearance certificates.
Section 7879. Procedure for determination under Section 70 of disputed questions.
Section 7080. Furnishing of statement of goods held in stock on the date of commencement of the Act under Section 73.
Section 7381. Acceptance of declaration or certificate.
Section 8182. Imposition of penalty for breach of rules.
Section 8283. Repeal and Saving.
Section 831. A refund of
Section 12. A refund of
Section 22. No refund of the amount
Section 22. No refund of the amount
Section 23. Entry of the order of refund
Section 33. Entry of the order of refund
Section 34. Please pay to Shri / M/s ....
Section 44. Please pay to Shri / M/s ....
Section 41. With reference to the
Section 12. The payment of the
Section 22. The payment of the
Section 23. A sum of Rs........... is
Section 33. A sum of Rs....... is
Section 34. No order for the
Section 44. No order for the
Section 42. This report has to be given by A Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (No. 30 of 1949)
Section 2
chhattisgarh-value-added-tax-rules-2006.json
•
98 Sections
•
Chhattisgarh
{
"id": 16066,
"slug": "chhattisgarh-value-added-tax-rules-2006",
"title": "Chhattisgarh Value Added Tax Rules, 2006",
"short_title": "Chhattisgarh Value Added Tax Rules, 2006",
"act_number": "Published vide Notification No. F-10/6/2006/CT/5/(",
"act_year": 2006,
"act_type": "STATE",
"location": "Chhattisgarh",
"law_status": "unknown",
"enactment_date": null,
"description": "Chhattisgarh Value Added Tax Rules, 2006",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "1. Short title and commencement.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 0
},
{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(a) \"Act\" means the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005);\n(b) \"Appellate Authority\" means an appellate Deputy Commissioner or the Tribunal;\n(c) \"Appropriate Commercial Tax Officer\" in relation to a dealer means the Commercial Tax Officer of the circle in which the dealer's place of business is situated or if a dealer has more than one place of business in the State, the Commercial 'Fax Officer of the circle in which his principal place of business is situated;\n(d) \"Assessing Authority\" means an officer appointed under Section 3 to whom the Commissioner has delegated the powers of assessment, imposition of penalty and levy of interest under the Act;\n(c) \"Circle\" means the area comprised within the local limits of the jurisdiction of a Commercial Tax Officer specified in an order issued under sub-section (4) of Section 3;\n(f) \"Form\" means a form appended to these rules,\n(g) \"Government Treasury\" in relation to a dealer-\n(i) having one place of business, means the treasury' or any sub-treasury within the district in which his place of business is situated; and\n(ii) having more than one place of business, means the treasury or any sub-treasury within the district in which his principal place of business is situated;\n(h) \"Inspector\" means an Inspector of Commercial Tax appointed under Section 3;\n(i) \"Inspecting Officer\" means any officer specified in clauses (c) to (g) of sub-section (1) of Section 3 to whom the Commissioner has delegated his powers under Section 57;\n(j) \"Registering Authority\" means the appropriate Commercial Tax Officer or any officer appointed under Section 3 to whom the Commissioner has delegated his powers for the purposes of Sections 16 and 18;\n(k) \"Repealed Act\" means the Chhattisgarh General Sales Tax Act, 1958 (No. 2 of 1959) repealed by Section 81 of Act and the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) repealed by the Act;\n(l) \"Revisional Authority\" means the Commissioner or any other officer appointed under Section 3 to whom the Commissioner has delegated the powers of revision under Section 49;\n(m) \"Section\" means a section of the Act;\n(n) \"Warehouse\" means any enclosure, building or vessel in which a dealer keeps his stock of goods.\nChapter-II",
"footnote": "",
"is_definition": true,
"sort_order": 1
},
{
"number": "3",
"title": "3. Appointments.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "4",
"title": "4. Constitution of the Tribunal and its functions.",
"chapter": null,
"content": "(b) The Member of the Tribunal shall be the person who has held the post of Additional Commissioner Commercial Tax in Chhattisgarh or Chhattisgarh at least for three years.\n(b) The Member shall hold office as such for a term of two years from the date on which he assumes charge or until he attains the age of sixty-two years, whichever is earlier.\n(a) is adjudged as an insolvent; or\n(b) is engaged during his term of office in any paid employment outside the duties of his office; or\n(c) is in the opinion of the State Government, unfit to continue in office by reason of infirmity of mind or body; or\n(d) is convicted of an offence involving moral turpitude.\n(b) The officer and other employees of the Tribunal shall discharge their functions under the general superintendence of the Chairman.\n(c) The salaries and allowances and conditions of service of the officers and other employees of the Tribunal shall be such as may be specified by the State Government.\nChapter - III",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "4",
"title": "5. Limit of turnover under sub-section (1) of Section 4 and limit of aggregate amount of purchase prices under clause (b) of sub-section (2) of Section 9.",
"chapter": null,
"content": "(a)\nin relation to a dealer who imports goods into the State of\n\t\t\t\tvalue not less than rupees one lac in any year.\nRupees two lac.\n(b)\nin relation to a dealer who manufactures within the State any\n\t\t\t\tgoods of value not less than rupees one lac in any year\nRupees two lac.\n(c)\nin relation to a dealer not falling in clauses (a) and (b)\nRupees ten lac.",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6",
"title": "6. Initiation of proceedings for determination of liability.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "7",
"title": "7. Manner of proving payment of tax by the, contractor and the principal or the commission agent.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Composition of Tax.",
"chapter": null,
"content": "Sr. No.\nType of Contract\nRate at which lump sum shall be determined\n1\nCivil works like construction of 2 Per cent building,\n\t\t\t\t\tbridges, roads, dams, barrages, canals, diversion excluding-\n(a)\nsupply and installation of air-coolers or air-conditioners,\n\t\t\t\t\tair conditioning equipments;\n(b)\nsupply and fitting of electrical goods and equipments;\n(c)\nfabrication and installation of elevators (lifts) and\n\t\t\t\t\tescalators.\n2\nFabrication and installation of plant and machinery.\n3 Per cent\n3\nSupply and installation of air conditioners, air coolers, air\n\t\t\t\t\tconditioning equipments including deep freezers, cold storage\n\t\t\t\t\tplant and humidification plants.\n10 Per cent\n4\nAll other contracts not specified in serial numbers 1 to 3\n\t\t\t\t\tabove.\n4 Per cent\nChapter - IV",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Claiming by or allowing to a registered dealer rebate of input tax under Sections 13 and 73.",
"chapter": null,
"content": "(b) The amount of input tax rebate to the credit of a registered dealer on the purchase of capital goods shall be claimed or be allowed :-\n(i) in 36 equal monthly instalments from the date of commencement of business or from the date of commencement of production, by a dealer establishing new industrial unit;\n(ii) in 36 equal monthly instalments from the date of first purchase by a dealer purchasing capital goods for use in existing business or industrial unit,\n(b) A registered dealer who claims or is to be allowed input tax rebate under sub section (2) or (3) of Section 73 and proves to the satisfaction of the Assessing Authority that the goods specified in Schedule II or goods used/ consumed in manufacture of such goods held in stock on the date of the commencement of this Act, were liable to tax at the hands of the selling registered dealer on the date of purchase under the repealed Act, and the element of tax is included in the sale price then the element of tax, that such goods had borne shall be calculated by applying the following Formula. The tax so calculated shall be deducted from the sale price to arrive at the net. turnover :-\nSale price x rate of tax under the repealed Act 100 + rate of tax under the repealed Act\n(c) II the registered dealer fails to prove to the satisfaction of the Assessing Authority that the goods referred to in clause (a) above were liable to tax at the hands of the selling registered dealer, tax shall be calculated in accordance with the provisions of clause (a) on the seventy five per cent of the turnover computed and the amount of tax so calculated shall be deducted from the seventy five per cent of the sale price of the selling registered dealer to arrive at net turnover.\nExplanation :\nChapter - V",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Period for making an application for grant of Registration Certificate.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "11",
"title": "11. Application for grant of Registration Certificate.",
"chapter": null,
"content": "(i) signed by the proprietor of the business or in the case of a firm or partnership by a partner or director of the firm or in the case of a Hindu Undivided Family business by the manager or karta of the Hindu Undivided Family or in the case of a company incorporated or deemed to be incorporated under the Companies Act, 1956 (No. 1 of 1956), or any other law for the time being in force by the Principal Officer managing the business or in case of a society, club or association by the President or Secretary responsible for the management of such society, club or association or in the case of the Central or a State Government or any of their departments, by the officer-in-charge of the business of soiling or supplying or distributing goods and in the case of a dealer who resides outside the State but who has place of business in the State, by his manager or agent;\n(ii) verified in the manner provided of selling or supplying or distributing goods and in the case of a dealer who resides outside the State in the said form; and\n(iii) accompanied by passport size photograph(s) of the proprietor or each of the adult partners of the firm, or of each adult co-parcener of the Hindu Undivided Family, as the case may be, duly attested by a lawyer, or a tax practitioner or a gazetted officer.\n(b) A dealer who desires to obtain registration certificate voluntarily under clause (c) of sub-section (2) of Section 16 or a person, an intending manufacturer who desires to obtain Registration Certificate under clause (d) of sub-section (2) of Section 16 may make an application in Form 10 in the manner laid down in clause (a) to the Registering Authority.",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "12",
"title": "12. Grant of Registration Certificate.",
"chapter": null,
"content": "(ii) On the day the application for grant of Registration Certificate under Section 18 is received, the Registering Authority shall grant a Registration Certificate in Form 15.",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "13",
"title": "13. Grant of duplicate copy of Registration Certificate.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "14",
"title": "14. Supply of certified copies of Registration Certificate and its exhibition.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "16",
"title": "15. Information under sub-section (8) of Section 16.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "16",
"title": "16. Amendment of Registration Certificate.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "17",
"title": "17. Information on the death of a dealer.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "16",
"title": "18. Cancellation of Registration Certificate under sub-section (10) of Section 16.",
"chapter": null,
"content": "(i) the date of discontinuance or transfer of business, if the case falls in clause (a) of sub-section (10) of Section 16; and\n(ii) the date of communication of order to the dealer if the case falls in clause (b), clause (c), clause (d) or clause (e) of sub-section (10) of Section 16.",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "19",
"title": "19. Submission of Registration Certificate for cancellation.",
"chapter": null,
"content": "(b) A dealer whose Registration Certificate is deemed to be cancelled under the proviso to sub-rule (5) of Rule 18, shall within seven days from the expiry of the period of six months specified in the said proviso, submit his Registration Certificate together with certified copies thereof, if any, along with an application in Form 13 to the Registering Authority for cancellation.\nChapter - VI",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "20",
"title": "20. Returns.",
"chapter": null,
"content": "(b) Every registered dealer specified in clause (a) shall furnish a statement in Form 18 for a year within 8 months of the expiry of the year showing therein the amount of tax and interest payable and paid by him, if any, or the amount of input tax rebate due to him and refundable to him or adjustable towards the tax payable by him for the period subsequent to the year to which such statement relates. Every such dealer required to furnish the audit report under sub-section (2) of Section 41 shall also furnish such report along with the statement. [A dealer may file statement in Form 18 electronically [without digital signature or] 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 statement electronically.]\n[(c) A dealer, registered under the State Act, whose annual gross turnover exceeds Rupees forty lacs, shall compulsorily file the return electronically.]",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "21",
"title": "21. Monthly Returns.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "22",
"title": "22. Revised return.",
"chapter": null,
"content": "(b) A revised return in respect of the last quarter of such year shall be furnished by him at any time before the date on which return for the first quarter of the year immediately succeeding, becomes due or would have become due but for the closure of his business.\n(a) an explanatory note specifying the omission, error or wrong statement by reason of which it has become necessary to furnish a revised return and indicating the difference between the original and the revised return;\n(b) a copy of challan in proof the payment of the amount of tax if any, payable in addition to the lax already paid along with the return filed under the provisions of clause (a) of sub-rule (2) of Rule 20 and interest payable on such amount.",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "23",
"title": "23. Terms and conditions subject to which exemption to any dealer from furnishing returns may be granted.",
"chapter": null,
"content": "(i) If the registered dealer makes during the period of exemption any sale or purchase which is taxable, he shall, within fifteen days from the date of such sale or purchase give information thereof to the appropriate Commercial Tax Officer.\n(ii) The registered dealer shall furnish the returns by the date and in the manner prescribed under these rules, beginning with the period commencing with the quarter during which the sale or purchase aforesaid takes place.",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "24",
"title": "24. Terms and conditions subject to which permission to furnish return for different period may be granted.",
"chapter": null,
"content": "(a) is required to furnish monthly returns under Rule 21; or\n(b) fails to pay any tax payable by him under the Act or under any earlier law, or under the Central Sales Tax Act, 1956 (74 of 1956); or under the Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (52 of 1976);\n(c) fails without sufficient cause to furnish returns under the Act; or\n(d) is convicted of an offence punishable under the Act, or under any earlier law; or\n(e) has not submitted all the returns for the year immediately preceding the year in respect of which the permission is sought.\n(i) the registered dealer shall pay within thirty days of the expiry of each quarter tax equal to one fourth of the amount of tax to which he has been assessed for the latest preceding year or one-fourth of the amount of tax payable according to his returns for the latest preceding year, whichever is greater;\n(ii) the registered dealer shall furnish the return within ninety days of the expiry of the period in respect of which such permission is granted and shall pay along with the return the balance of tax, if any, representing the difference between the tax payable according to such return and the tax already paid by him;\n(iii) the return for such different period shall be accompanied by a copy of challan in Form 34 in respect of lax paid for the quarter or quarters of the period to which such return relates;\n(iv) the permission shall stand automatically revoked if the dealer is convicted of an offence punishable under the Act or under any repealed Act and in that case he shall furnish all the returns normally due from him in accordance with the provisions of Section 19 within a period of thirty days from the date of such conviction; and\n(v) the permission granted under this rule shall be liable to be cancelled for breach of any of the terms and conditions subject to which it has been granted.",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "19",
"title": "25. Notice under sub-section (5) of Section 19.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "26",
"title": "26. Furnishing of return by persons liable for tax deduction at source.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "27",
"title": "27. Production of documents.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "21",
"title": "28. Selection of dealers for re-assessment under sub-section (2) of Section 21.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "21",
"title": "29. Notice under sub-section (4) of Section 21.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "30",
"title": "30. Manner of assessment, re-assessment and imposition of penalty.",
"chapter": null,
"content": "(a) a dealer has failed to comply with a notice issued under sub-section (1) of Section 19; or\n(b) a registered dealer has failed without sufficient cause, to furnish returns in Form 17 under clause (a) of sub-section (2) of Section 19 for any period and the statement in Form 18 under clause (a) of sub-section (2) of the said Section by the prescribed date; or\n(c) a registered dealer has rendered himself liable to best judgment assessment under sub-section (5) of Section 21; or\n(d) a dealer has rendered himself liable to best judgment assessment under sub-section (6) of Section 21; or\n(e) the sale or purchase of goods by a dealer during any period has been under assessed or has escaped assessment, err has been assessed at a lower rate or any deduction has wrongly been made therefrom or input tax rebate has incorrectly been allowed; or\n(f) a dealer has concealed his turnover or aggregate of purchase prices in respect of any goods or has furnished a false return; or\n(g) an assessment is rendered erroneous and prejudicial to the interest of revenue consequent to or in the light of any judgment or order of any Court or Tribunal, which has become final,",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "16",
"title": "31. Notice under sub-section (6) of Section 16, sub-section (8) of Section 25, sub-section (2) of Section 42, sub-section (2) of Section 54, sub-section (6) of Section 57 and Rule 82.",
"chapter": null,
"content": "(a) a dealer without reasonable cause fails to get himself registered within the prescribed time as required by sub-section (1) or sub-section (2) of Section 16; or\n(b) a dealer fails to pay the tax assessed or penalty imposed on him or any other amount due from him within the time specified therefor in the notice of demand and the dealer has not obtained any order under sub-section (7) of Section 25 or has failed to pay tax or penally in accordance with the order passed under sub-section (6) thereof; or\n(c) a registered dealer, who contravenes the provisions of sub-section (1) of Section 42; or\n(d) a registered dealer has concealed his turnover or aggregate of purchase price or has furnished false particulars of sales/purchases in returns furnished by him; or\n(e) a dealer has not accounted for any goods in the books, registers or accounts maintained by him with a view to evade payment of lax; or\n(f) a dealer contravenes the provisions of any rule made under the Act,",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "32",
"title": "32. Form of order of assessment and/or penalty.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "33",
"title": "33. Assessment case record.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "34",
"title": "34. Enrollment of tax practitioners.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "35",
"title": "35. Payment of tax.",
"chapter": null,
"content": "(i) actual amount of tax payable by him for the first and second month of that quarter or one third of the tax deposited in respect of the corresponding quarter of the preceding year, if he is liable to pay tax under the Act ordinarily at the rate of rupees fifteen thousand per quarter or rupees sixty thousand per annum or above; and\n(ii) actual amount of lax payable by him for the first and second month of the quarter if he is liable to pay tax ordinarily at the rate of rupees twenty five lacs per quarter or rupees one crore per annum or above :\n(b) The balance of the amount of tax due from him for a quarter, according to the returns, shall be paid on or before the date prescribed for furnishing for such return.",
"footnote": "",
"is_definition": false,
"sort_order": 34
},
{
"number": "36",
"title": "36. Method of payment.",
"chapter": null,
"content": "(a) the cheque or bank draft shall be crossed and made payable to the Government of Chhattisgarh with the following endorsement :-\n(b) the cheque or bank draft shall be tendered to the bank along with challan in Form 34 or 35, as the case may be, in five copies duly filled in. Encashment of the cheque or bank draft and crediting of the amount of such cheque or bank draft into Government account shall be governed by the rules of the bank for the time being in force;\n(c) the cheque or bank draft shall be payable on the date of presentation and shall not be postdated;\n(d) the date on which adjustment is made and the amount covered by the cheque or bank draft is credited by the bank into Government account by challan, shall be deemed to be the date of payment of the amount to which the cheque or bank draft relates.",
"footnote": "",
"is_definition": false,
"sort_order": 35
},
{
"number": "37",
"title": "37. Fraction of a rupee to be rounded of.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 36
},
{
"number": "38",
"title": "38. Reconciliation of payments.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 37
},
{
"number": "39",
"title": "39. Notice of demand for payment of any sum due under the Act.",
"chapter": null,
"content": "(i) where an order has been passed under Section 48 or Section 49 and the sum payable by the dealer or person under the Act or the rules has been quantified by the authority passing such order, the balance, if any, or the additional amount, if any, to be paid as a consequence of such order shall be paid by the dealer or person within thirty days from the date of service of such order on him and he shall within the said period produce or send the treasury receipted challan in proof of payment of such sum to the appropriate Assessing Authority;\n(ii) where a dealer is the Central or a State Government or any of their departments, the payment may be made in the manner provided in Rule 36.",
"footnote": "",
"is_definition": false,
"sort_order": 38
},
{
"number": "40",
"title": "40. Recovery of tax, penalty, interest or any other sum payable under the Act.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 39
},
{
"number": "25",
"title": "41. Notice for recovery of modified amount under sub-section (12) of Section 25.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "42",
"title": "42. Report of recovery of tax, penalty or any other amount.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 41
},
{
"number": "43",
"title": "43. Notice of demand and payment of tax in advance of assessment and the manner of its payment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 42
},
{
"number": "27",
"title": "44. Payment of sums deducted under Section 27 and issue of certificate thereof.",
"chapter": null,
"content": "(b) For the amount deducted under sub-section (2) of Section 27, the person shall issue a certificate in Form 40 in duplicate to the contractor within ten days of the deposit of such amount under the provision of sub-rule (1).\n(b) On receipt of the report of the Commercial Tax Officer the Deputy Commissioner shall after satisfying himself about the correctness of the particulars given in the application and after condoning the delay, if any and recording in writing reasons therefor, grant to the applicant certificate in Form 42 within fifteen days of the report from the Commercial Tax Officer.",
"footnote": "",
"is_definition": false,
"sort_order": 43
},
{
"number": "45",
"title": "45. Notice for recovery from third parties.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 44
},
{
"number": "37",
"title": "46. Procedure for forfeiture of the amount collected by way of tax in contravention of the provisions of sub-section (1) of Section 37 and for refund of such amount.",
"chapter": null,
"content": "(i) The name and address of the dealer and the registration certificate number, if any, in whose case the order is passed;\n(ii) Date of order;\n(iii) The amount forfeited;\n(iv) Description of goods in respect of which the amount forfeited was collected;\n(v) The period to which the order passed relates;\n(vi) Reasons for forfeiture.\nChapter - VII",
"footnote": "",
"is_definition": false,
"sort_order": 45
},
{
"number": "47",
"title": "47. Refund by cheque or by refund payment order.",
"chapter": null,
"content": "(b) Where the amount for which the cheque or the refund payment order is issued exceeds rupees five thousand, such cheque or refund payment order shall be crossed and made \"Account Payee\".",
"footnote": "",
"is_definition": false,
"sort_order": 46
},
{
"number": "48",
"title": "48. Refund adjustment order.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 47
},
{
"number": "49",
"title": "49. Submission of refund adjustment order with the return.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 48
},
{
"number": "50",
"title": "50. Intimation of book numbers.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 49
},
{
"number": "51",
"title": "51. Order sanctioning interest on delayed refund.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 50
},
{
"number": "52",
"title": "52. Interest payment order.",
"chapter": null,
"content": "Chapter - VIII",
"footnote": "",
"is_definition": false,
"sort_order": 51
},
{
"number": "53",
"title": "53. Furnishing of audit report and conditions to maintain accounts in different form and manner.",
"chapter": null,
"content": "(i) by issue of an order in Form 51 to such dealer; or\n(ii) by issue of a notification under sub-section (2) of Section 41 to such class of dealers, direct to maintain accounts in the form appended to the order/notification after the expiry of the month following that in which such order or notification is made or issued.",
"footnote": "",
"is_definition": false,
"sort_order": 52
},
{
"number": "54",
"title": "54. Particulars required in a bill, invoice or cash memorandum.",
"chapter": null,
"content": "Chapter - IX",
"footnote": "",
"is_definition": false,
"sort_order": 53
},
{
"number": "55",
"title": "55. Delegation of Commissioner's powers.",
"chapter": null,
"content": "S. No.\nSection/Rule\nDescription of Power\nDesignation of Officer and conditions of\n\t\t\t\t\tdelegation\n(1)\n(2)\n(3)\n(4)\n1\n5\nTo determine liability to pay tax\nAssistant Commercial Tax Officer\n2\n16 and 18\n(i) To grant Registration Certificate under Sections 16 and\n\t\t\t\t\t18\nAssistant Commercial Tax Officer\n(ii) To impose penalty under sub-section (6) of Section 16,\n\t\t\t\t\tand\nAssistant Commercial Tax Officer\n(iii) To amend or cancel a Registration Certificate\nAssistant Commercial Tax Officer\n3\n19\n(i) To require any dealer to furnish returns\nAssistant Commercial Tax Officer\n(ii) To exempt a dealer from furnishing returns or to permit\n\t\t\t\t\ta dealer to furnish returns for different period\nDeputy Commissioner\n(iii) To exempt a registered dealer having more than one\n\t\t\t\t\tplace of business from submitting separate returns in respect of\n\t\t\t\t\teach place of business\nDeputy Commissioner\n(iv) To impose penalty\nAssistant Commercial Tax Officer\n4\n21, 22 25 and 36\n(i) To make an assessment or re-assessment of tax for any\n\t\t\t\t\tperiod in respect of turnover and/or to impose penalty or to\n\t\t\t\t\tlevy interest or to grant further time to pay such tax, interest\n\t\t\t\t\tand/or penalty or to allow the payment of tax, interest or\n\t\t\t\t\tpenalty in instalment, to set aside an ex-parte order and to\n\t\t\t\t\texercise all other powers under Sections 21, 22, 25 and 36.\n(i) Assistant Commercial Tax Officer up to a turnover and/or\n\t\t\t\t\taggregate of purchase price of Rs. one crore\n(ii) Commercial Tax Officer upto a turnover and/or aggregate\n\t\t\t\t\tof purchase price of Rs. three crores, and\n(iii) Assistant Commissioner in respect of every dealer\n5\n26\nTo require a registered dealer to pay tax in advance of\n\t\t\t\t\tassessment on failure to furnish returns\nAssistant Commercial Tax Officer\n6\n27\nTo impose penalty\nAssistant Commercial Tax Officer\n7\n37\nTo pass an order including an order of forfeiture of any\n\t\t\t\t\tamount collected by any dealer or person in contravention of the\n\t\t\t\t\tprovisions of sub-section (1) of Section 37, publication of\n\t\t\t\t\tnotice thereof and refund of such amount to the person from whom\n\t\t\t\t\tit was so collected.\nAssistant Commercial Tax Officer\n8\n39\n(i) To sanction refund of excess tax or penalty, interest,\n\t\t\t\t\tinput tax rebate, or any other amount\nCommercial Tax Officer\n(ii) To sanction payment of interest on delayed refunds\n9\n41\nTo require a registered dealer to keep accounts in a\n\t\t\t\t\tparticular form and manner\nDeputy Commissioner\n10\n42\nTo impose penalty for not issuing a bill, invoice or cash\n\t\t\t\t\tmemorandum or for not maintaining counterfoil or duplicate of\n\t\t\t\t\tsuch bill, invoice or cash memorandum or for not preserving the\n\t\t\t\t\tcounterfoils thereof as per the provisions of Section 42 (1).\nAssistant Commercial Tax Officer\n11\n44\nTo transfer any proceeding or any class of proceedings under\n\t\t\t\t\tany provision of the Act\nDeputy Commissioner\n12\n46\nPower to call for information in certain cases\nAssistant Commercial Tax Officer\n13\n49\nPower of revision\nDeputy Commissioner\n14\n54\nTo impose penalty\nAssistant Commercial Tax Officer\n15\n56\nTo rectify mistake under sub-section (1) of Section 56\nAssistant Commercial Tax Officer\n16\n57\n(i) Powers under sub-sections (3) to (5)\nInspector of Commercial Tax\n(ii) Powers under sub-section (6)\nAssistant Commissioner\n[16-A\n64-A\nTo compound offences to determine and to accept composition\n\t\t\t\t\tmoney\nCommercial Tax Officer]\n17\nRule 82\nTo impose penalty in respect of contravention of any rule\nAssistant Commercial Tax Officer\n[18\n57-A\nSurvey\nAssistant Commercial Tax Officer for such period as directed\n\t\t\t\t\tby Commissioner, Commercial Tax.]",
"footnote": "",
"is_definition": false,
"sort_order": 54
},
{
"number": "56",
"title": "56. Service of notice, summons and orders.",
"chapter": null,
"content": "(i) by delivering or tendering to the addressee or his agent by hand of a copy of the notice, summons or order; or\n(ii) by post :\n(a) if the addressee is a dealer, on some conspicuous part of the dealer's office or the building in which his office is located or upon some conspicuous part of any place of the dealer's business last notified by him; and\n(b) if the addressee is not a dealer, on some conspicuous part of his residence or office or the building in which his residence or office is located, and such service shall he deemed to have been made on the addressee personally.\nExplanation :\nChapter - X",
"footnote": "",
"is_definition": false,
"sort_order": 55
},
{
"number": "57",
"title": "57. Filing of memorandum of appeal or application for revision.",
"chapter": null,
"content": "(a) be in writing;\n(b) specify the name and address of the appellant/applicant;\n(c) specify the date of order against which it is made;\n(d) specify the date on which order was communicated to the appellant or applicant;\n(e) contain a clear statement of facts;\n(f) specify the grounds on which appeal or revision is preferred without any argument or narration and numbered consecutively;\n(g) state precisely the relief prayed for; and\n(h) be signed and verified by the appellant or applicant or an agent duly authorized by him in writing in this behalf in the following form, namely :-\n...................... Signature\n(i) an authenticated copy of the impugned order; and\n(ii) a copy of the challan in proof of payment of the amount of tax and/or penalty, in accordance with the provisions of sub-section (4) of Section 48;\n(b) The application for revision shall be accompanied by an authenticated copy of the impugned order.",
"footnote": "",
"is_definition": false,
"sort_order": 56
},
{
"number": "58",
"title": "58. Stay of recovery of the remaining amount.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 57
},
{
"number": "59",
"title": "59. Summary rejection.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 58
},
{
"number": "60",
"title": "60. Hearing.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 59
},
{
"number": "61",
"title": "61. Notice to person likely to be affected adversely.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 60
},
{
"number": "62",
"title": "62. Supply of copy of order to the appellant or applicant and the officer concerned.",
"chapter": null,
"content": "[62A. Application for relief under sub-section (7) of Section 49.\n(a) it is accompanied by authenticated copies of the original order and subsequent appellate and/or revision order;\n(b) admitted tax, interest and penalty is paid and the proof of payment is furnished along with the application.",
"footnote": "",
"is_definition": false,
"sort_order": 61
},
{
"number": "63",
"title": "63. Fees.",
"chapter": null,
"content": "(i) on a memorandum of appeal under Section 48 to the Appellate Deputy Commissioner - Rs. Ten.\n(ii) on a memorandum of appeal under Section 48 or sub-section (4) of Section 49 to the Tribunal - Rs. Thirty.\n(iii) on an application for revision under Section 49 - Rs. Ten.\n(iv) on any other miscellaneous application or petition for relief - Rs. Five.\nExplanation :\nOrdinary Urgent Five rupees Ten rupees",
"footnote": "",
"is_definition": false,
"sort_order": 62
},
{
"number": "56",
"title": "64. Notice for rectification of mistake under Section 56.",
"chapter": null,
"content": "Chapter-XI",
"footnote": "",
"is_definition": false,
"sort_order": 63
},
{
"number": "65",
"title": "65. Production of documents and furnishing of information by dealers.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 64
},
{
"number": "66",
"title": "66. Request for requisitioning the services of police officer.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 65
},
{
"number": "67",
"title": "67. Retention of seized books of accounts, registers and documents.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 66
},
{
"number": "57",
"title": "68. Form of notice and Procedure for release or disposal by way of sale of goods seized under sub-section (6) of Section 57.",
"chapter": null,
"content": "(b) If no person claims the ownership of goods referred to in clause (a) within fifteen days of the date of publication of the notice, such goods shall be put up for sale in auction by issue of a public notice. On the sale of such goods, the sale proceeds shall be deposited in the government treasury as miscellaneous receipt.",
"footnote": "",
"is_definition": false,
"sort_order": 67
},
{
"number": "69",
"title": "69. Establishment of check posts and barriers.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 68
},
{
"number": "70",
"title": "70. Submission of declaration in case of a person.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 69
},
{
"number": "58",
"title": "71. Records to be maintained and particulars to be furnished by the person transporting any goods notified under sub-section (4) of Section 58.",
"chapter": null,
"content": "(i) Full name and address with number of registration certificate under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) if any, of the consignor;\n(ii) Full name and address with number of registration certificate under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) if any, of the consignee;\n(iii) Place from which goods dispatched;\n(iv) Destination (including district);\n(v) Description of goods;\n(vi) Quantity or weight;\n(vii) Value of the goods:\n(viii) Consignor's invoice No. and date;\n(ix) Name of the person to whom goods to be delivered;\n(x) Name and full address of the carrier;\n(xi) Details of the vehicle transporting goods with its No. if any;\n(xii) Name, address and license number of the driver of the vehicle;\n(xiii) Name and address of the person (if any) in charge of the goods,",
"footnote": "",
"is_definition": false,
"sort_order": 70
},
{
"number": "72",
"title": "72. Inspection and search of the vehicle.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 71
},
{
"number": "73",
"title": "73. Procedure for seizure sale and release of goods or goods with vehicle.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 72
},
{
"number": "74",
"title": "74. Procedure for obtaining and keeping record of the declaration in Form 59.",
"chapter": null,
"content": "(b) For obtaining the declaration forms referred to in sub-rule (1), every registered dealer shall apply in writing in Form 65 to the appropriate Commercial Tax Officer stating his requirement of such forms and shall furnish such other particulars, statements and information and produce such other documents as the Commercial Tax Officer may require for the purpose of satisfying himself about bonafide use of such forms issued on previous occasions and the bonafide nature of his requirement of forms on the present occasion.\n(c) The application in Form 65 shall be accompanied by a copy of the treasury-receipted challan in Form 34 in respect of the fee payable therefor under clause (a) :\n(d) On receipt of the application under clause (b) the Commercial Tax Officer shall, with due regard to the requirements of the dealer supply the declaration forms on furnishing an acknowledgment thereof.\n(e) If for reasons to be recorded in writing the Commercial Tax Officer is not satisfied that the applicant has made bonafide use of the declaration forms previously issued to him or that the requirement of the declaration forms applied for is not bonafide he shall reject the application.\n(f) If for reasons to be recorded in writing the Commercial Tax Officer is not satisfied that the applicant requires the books of declaration forms in such numbers as he has applied for, he may issue such forms in such lesser number, as in his opinion, would satisfy the reasonable requirement of the applicant :\n(g) If the Commercial Tax Officer is satisfied that the applicant at the time of making application has defaulted in furnishing the returns or payment of tax as per return under the Act, or under the Central Sales Tax Act, 1956 (Act No. 74 of 1956) or under the Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976) for any quarter or is in arrears of any dues under the above Acts in respect of any period, he may withhold the issue of the declaration forms to the applicant till such time the applicant furnishes the returns and pays the dues for the relevant period;\n(h) If the fee paid for the declaration forms is more than the fee payable for the number of forms issued, the balance shall be credited to the account of the dealer to be adjusted against any further issue or may be refunded to him on making an application by him.\n[75. Transit of goods by Hoad through the State and issue of transit pass.\n(1) Name and complete address of the consignor with TIN (if any)\n(2) Name and complete address of the consignee with TIN (if any)\n(3) Name and complete address of the person to whom goods will be delivered in case the consignee is described as self\n(4) Place from which goods dispatched\n(5) Destination (including District)\n(6) Brief description of goods\n(7) Total quantity\n(8) Total weight\n(9) Total value\n(10) Consignor's invoice No. and date\n(11) (a) Name and address of the carrier (transport company or owner of the vehicle)\n(b) Details of the vehicle with its number\n(c) Name and address of the driver of the vehicle\n(d) Name and address of the person in-charge of the goods\n(e) Bilty/L.R. No. and date\n(12) In case of transshipment of goods in transit-\n(a) Name and address of the carrier (transport company or owner of the vehicle)\n(b) Details of the vehicle with its number\n(c) Name and address of the driver of the vehicle\n(d) Name and address of the person in-charge of the goods\n(e) Bilty/L.R. No. and date\n(f) Name of the exit check post through which the vehicle would cross the State border.",
"footnote": "",
"is_definition": false,
"sort_order": 73
},
{
"number": "61",
"title": "76. Particulars to be given in the documents required to be carried by a transporter under sub-section (1) of Section 61.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 74
},
{
"number": "77",
"title": "77. Intimation to be given by clearing, forwarding, booking agent, dalal and person transporting goods.",
"chapter": null,
"content": "Chapter-XII",
"footnote": "",
"is_definition": false,
"sort_order": 75
},
{
"number": "78",
"title": "78. Issue of tax clearance certificates.",
"chapter": null,
"content": "(b) Where an application is rejected, the appropriate Commercial Tax Officer shall specify the amount of arrears outstanding against the dealer. If the arrears are paid the tax clearance certificate shall be granted to the dealer. The certificate shall be prepared in duplicate. One copy shall be given to the dealer and the other copy shall be retained by the appropriate Commercial Tax Officer for his record. Where an application is rejected the appropriate Commercial Tax Officer shall immediately intimate this fact to the officer specified in serial number 7 of the application in Form 72.",
"footnote": "",
"is_definition": false,
"sort_order": 76
},
{
"number": "70",
"title": "79. Procedure for determination under Section 70 of disputed questions.",
"chapter": null,
"content": "(b) Every dealer making such application shall deposit a fee of rupees one hundred and enclose with the application a copy of chalan in Form 34 in proof the payment of such fee.\n(i) be in duplicate;\n(ii) clearly state the facts relating to the goods in respect of which determination is sought, that is to say, their description, the use to which the goods are put to, specification thereof, raw material used in the manufacture of such goods and give a detailed description of the process of manufacture of the goods in question;\n(iii) be accompanied by a sample, a copy of the sale voucher, purchase order and purchase voucher, if any;\n(iv) contain the dealer's contention regarding the rate of tax and the entry of the Schedule by which the goods are claimed to be covered.",
"footnote": "",
"is_definition": false,
"sort_order": 77
},
{
"number": "73",
"title": "80. Furnishing of statement of goods held in stock on the date of commencement of the Act under Section 73.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 78
},
{
"number": "81",
"title": "81. Acceptance of declaration or certificate.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 79
},
{
"number": "82",
"title": "82. Imposition of penalty for breach of rules.",
"chapter": null,
"content": "[(b) The Commissioner may impose a penalty not exceeding rupees five thousand on a dealer, formed a company, registered under the Companies Act, 1956. as the case may be, committing a breach of sub-rule (5) and sub-rule (10) of Rule 8 and clauses (a) and (b) of sub-rule (2) of Rule 20.]",
"footnote": "",
"is_definition": false,
"sort_order": 80
},
{
"number": "83",
"title": "83. Repeal and Saving.",
"chapter": null,
"content": "Form I\nForm I\n[ See Rules 6(1) and 65]\nNotice under Section 5/Section 57 (3) (a) of the Chhattisgarh Value Added Tax Act, 2005\nNotice under Section 5/Section 57 (3) (a) of the Chhattisgarh Value Added Tax Act, 2005\n(Signed)...............................\nDesignation.........................\n* Strike out whichever is not applicable.\nForm 2\nForm 2\n[ See Rule 6 (2)]\nOrder determining liability to pay tax under the Chhattisgarh value added tax Act, 2005\nOrder determining liability to pay tax under the Chhattisgarh value added tax Act, 2005\nName of the Dealer\n....................................................................\nAddress\n....................................................................\nRegistration Certificate No. (if any)\n....................................................................\nDate from which liable to pay tax under the Chhattisgarh Value\n\t\t\tAdded Tax Act, 2005.\n....................................................................\nSignature................................ Commercial Tax Officer..........Circle\nForm 3\nForm 3\n[ See Rule 7 (1)]\nDeclaration\nDeclaration\nParticulars of goods supplied in the execution of the works contract\nParticulars of goods supplied in the execution of the works contract\nS. No.\nDescription of goods\nTotal Value of goods\nValue of goods purchased from outside the State\nValue of goods purchased from within the State\nTax paid with chalan\nfrom registered dealer\nfrom unregistered dealer\nNo. and date\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\nTotal\nSignature of the sub-contractor\nForm 4\nForm 4\n[ See Rule 7 (3)]\nDeclaration\nDeclaration\nParticulars of goods dispatched for sale on commission\nParticulars of goods dispatched for sale on commission\nS. No.\nDate on which goods were dispatched to the\n\t\t\t\tadatiya\nDescription of goods\nQuantity\nSale value at the hands of the commission agent\nTax under Section [x x x] paid with chalan No.\n\t\t\t\tand date\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nTotal\nPlace............................ Date..............................\n........................................ Signature of the registered dealer\n*Strike out whichever is not applicable.\nForm 5\nForm 5\n[ See Rule 8(1) and (9)]\nApplication for grant of permission to make payment of lump sum amount by way of composition under Section 10 of Chhattisgarh Value Added Tax Act, 2005\nApplication for grant of permission to make payment of lump sum amount by way of composition under Section 10 of Chhattisgarh Value Added Tax Act, 2005\nOR\nPlace ..............\n......................................\nDate ...............\nSignature of the registered dealer\n[Form 6]\n[Form 6]\n[ See Rule 8 (5)]\nDeclaration\nDeclaration\nStatement for the quarter ending ................... showing the receipts on account of the works contract under execution\nStatement for the quarter ending ................... showing the receipts on account of the works contract under execution\nS.No.\nDescription of the works contract\nDuration of the contract\nAmount received or receivable during the quarter\n(1)\n(2)\n(3)\n(4)\nRate of composition (percent)\nAmount of composition\nAmount deducted at source\nAmount paid (6-7)\nRemarks\n(5)\n(6)\n(7)\n(8)\n(9)\nPayment details :-\nPayment details\nS.No.\nChallan No.\nDate\nAmount\nName of Bank\nBranch\nTotal:\nPlace ..............\n......................................\nDate ...............\nSignature of the registered dealer\nPlace ..............\n......................................\nDate ...............\nSignature of the registered dealer]\n[Form 7]\n[Form 7]\n[ See Rule 8(10)]\nStatement of sales & composition money for the quarter ending .......................... year.......................\nStatement of sales & composition money for the quarter ending .......................... year.......................\n1\nTotal sales\n................................................\n2\nSales of goods specified in Schedule-I\n................................................\n3\nBalance\n................................................\n4\nComposition money payable-\nS.No.\nAmount of sales\nRate of composition\nAmount of composition\n(1)\n(2)\n(3)\n(4)\nTotal:\n5. 6\nAmount paid Payment details :-\nPayment details\n.........................................\nS.No.\nChallan No.\nDate\nAmount\nName of Bank\nBranch\nTotal:\nPlace ..............\n......................................\nDate ...............\nSignature of the registered dealer\nPlace ..............\n......................................\nDate ...............\nSignature of the registered dealer]\nForm 8\nForm 8\n[ See Rule 9 (4)]\nDeclaration\nDeclaration\nA-Statement showing particulars of tax paid goods\nA-Statement showing particulars of tax paid goods\nS. No.\nDate on which goods dispatched to the commission\n\t\t\t\tagent\nDescription of goods\nQuantity\nSale price of the goods at the hands of the\n\t\t\t\tselling registered dealer from whom they were purchased by the\n\t\t\t\tprincipal\nAmount of tax paid to the selling registered\n\t\t\t\tdealer on the amount of sale price shown in column (5)\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nB. Statement showing the particulars of tax paid goods consumed or used in the manufacture of taxable goods\nB. Statement showing the particulars of tax paid goods consumed or used in the manufacture of taxable goods\nS. No.\nDate on which taxable goods dispatched\nDescription of goods\nQuantity\nApproximate value\n(1)\n(2)\n(3)\n(4)\n(5)\nDescription of tax paid goods consumed or used in\n\t\t\t\tthe manufacture of taxable goods\nQuantity\nSale price of the tax paid goods shown in column\n\t\t\t\t(6) at the hands of the selling registered registered dealer from\n\t\t\t\twhom they were purchased by the principal\nAmount of tax under Section [8] paid by the\n\t\t\t\tprincipal to the selling dealer on the sale price shown in the\n\t\t\t\tcolumn (8)\n(6)\n(7)\n(8)\n(9)\nPlace ..............\n......................................\nDate ...............\nSignature of the dealer\n*Strike out whichever is not applicable.\nNote: The expression \"tax paid goods\" used in the declaration refers to goods [specified in Part III of Schedule II] which have borne tax under Section [8] of the Chhattisgarh Value Added Tax Act, 2005.\nNote:\nForm 9\nForm 9\n[ See Rule 9 (4)]\nDeclaration\nDeclaration\nA-Statement showing particulars of goods taxable under Section [8]\nA-Statement showing particulars of goods taxable under Section [8]\nDescription of tax paid goods\nParticulars relating to the tax paid goods held\n\t\t\t\tin stock at the beginning of the month/*quarter\nDate of receipt of the declaration in Form 5 from\n\t\t\t\tthe principal\nQuantity shown in the declaration in Form 5\nSale price shown in the declaration in Form 5 at\n\t\t\t\tthe hands of the selling registered dealer from whom the goods\n\t\t\t\twere purchased by the principal\nTax under Section [8] paid by the principal to\n\t\t\t\tthe selling registered dealer on the sale price shown in column\n\t\t\t\t(4)\n(1)\n(2)\n(3)\n(4)\n(5)\nParticulars relating to the tax paid goods\n\t\t\t\treceived from the principal during the month/quarter\nDate of receipt of the declaration in Form 5 from\n\t\t\t\tthe principal\nQuantity shown in the declaration in Form 5 from\n\t\t\t\tthe principal\nSale price shown in the declaration in Form 5 at\n\t\t\t\tthe hands of the selling registered dealer from whom the goods\n\t\t\t\twere purchased by the principal\nTax under Section [8] paid by the principal to\n\t\t\t\tthe selling registered dealer on the sale price shown in cloumn\n\t\t\t\t(8)\n(6)\n(7)\n(8)\n(9)\nParticulars relating to goods available for\n\t\t\t\t\tdisposal during the month/*quarter.\nDisposal of goods out of the quantity shown\n\t\t\t\t\tcolumn (10) during the month/quarter\nBy way of sale within the State\nBy way of sale in the course of inter-State\n\t\t\t\t\ttrade or commerce\nQuantity\nSale price\nTax under Section [8] paid by the principal to\n\t\t\t\t\tthe selling registered dealer on the sale price shown in column\n\t\t\t\t\t(11)\nQuantity\nSale price\nTax payable under Section 8(i)\nQuantity\nSale price\nTax payable under the Central Sales Tax Act,\n\t\t\t\t\t1956\n(3) + (7)(4) + (8)(5) + (9)\n(10)\n(11)\n(12)\n(13)\n(14)\n(15)\n(16)\n(17)\n(18)\nBy way of sale in the course of of export out of\n\t\t\t\tthe territory of India\nBy way of sale outside the State\nQuantity\nSale price\nQuantity\nSale price\n(19)\n(20)\n(21)\n(22)\nParticulars of tax paid goods held in State at\n\t\t\t\tthe end of the month/*quarter\nAmount of input tax rebate claimed\nQuantity\nSale price at the hands of the selling registered\n\t\t\t\tdealer from whom the goods were purchased by the principal\nTax under Section [8] paid by the principal to\n\t\t\t\tthe selling registered dealer on the sale price shown in column\n\t\t\t\t(24)\n(23)\n(24)\n(25)\n(26)\nB. Statement showing the particulars of the\n\t\t\t\ttax paid goods consumed or used in the manufacture of goods\n\t\t\t\ttaxable under Section [8] received from the principal for sale on\n\t\t\t\tcommission\nB. Statement showing the particulars of the\n\t\t\t\ttax paid goods consumed or used in the manufacture of goods\n\t\t\t\ttaxable under Section [8] received from the principal for sale on\n\t\t\t\tcommission\nDescription of taxable goods\nTaxable goods held in stock at the beginning of\n\t\t\t\tthe month/*quarter.\nTaxable goods received from the principal during\n\t\t\t\tthe month/*quarter\nDate of receipt of the declaration in Form 5 from\n\t\t\t\tthe principal\nQuantity shown in the declaration in Form 5\nValue\nDate of receipt of the declaration in Form 5 from\n\t\t\t\tthe principal\nQuantity shown in the declaration in Form 5\nValue\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\nTaxable goods available for disposal during\n\t\t\t\tmonth/*quarter\nTaxable goods disposed of during the\n\t\t\t\tmonth/*quarter by way of\nQuantity\nValue\nSale within the State\nSales in the course of inter-State trade or\n\t\t\t\tcommerce\nSales in the course of export out of the\n\t\t\t\tterritory of India\nSales outside the State\nQuantity\nSale price\nTax payable under Section [8]\nQuantity\nSale price\nCentral sales tax payable\nQuantity\nSale price\nQuantity\nSale price\n(8)\n(9)\n(10)\n(11)\n(12)\n(13)\n(14)\n(15)\n(16)\n(17)\n(18)\n(19)\nParticulars relating to the tax paid goods\n\t\t\t\tconsumed or used in the manufacture of taxable goods shown in\n\t\t\t\tcolumns (10), (13) and (16)\nTaxable goods held in stock at the end of the\n\t\t\t\tmonth/ quarter\nDescription of goods\nSale price at the hands of the selling registered\n\t\t\t\tdealer from whom the goods were purchased by the principal\nTax paid by the principal to the selling\n\t\t\t\tregistered dealer on the sale price shown in column (23)\nInput rebate to which eligible\nQuantity\nValue\n(20)\n(21)\n(22)\n(23)\n(24)\n(25)\nPlace ..............\n......................................\nDate ...............\nSignature of the dealer\n*Strike out whichever is not applicable.\nNote: The expression \"tax paid goods\" used in this declaration refers to goods [specified in Part III of Schedule II] which have borne tax under Section [8] of the Chhattisgarh Value Added Tax Act, 2005.\nNote:\nForm 10\nForm 10\n[ See Rule 11(1)]\nApplication for grant of Registration Certificate under Section 16 of the Chhattisgarh Value Added Tax Act, 2005\nApplication for grant of Registration Certificate under Section 16 of the Chhattisgarh Value Added Tax Act, 2005\n(i) Name and full address of the business.................................................\n(ii) Status of Business (whether a proprietorship, partnership, a public limited or private limited company, H.U.F., Society, Co-operative Society, club or association..................................................\n(iii) Nature of business with description of goods,-\n(a) Trading mainly in\n................................................\n(b) Manufacturing mainly................................................\n(c) Mining of\n(iv) Name of the Proprietor/Name of the Partners/Directors with full present and permanent address and extent of interest in the business-\nName\nAddress\nAge\nFather's Name\nHome address\nExtent of interest in business\nSignature\nSignature and address of the person attesting\n\t\t\t\t\tthe signature in Col. (7)\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\n1\n2\n3\nNote - Attach passport size photograph of the proprietor or each of the adult partners of the firm or each adult co-parcener of HUF as the case may be, on a separate paper duly attested by a Lawyer or a lax Practitioner or a Gazetted Officer.\nNote\n(v)\nParticulars about the proprietor, partner or any other person\n\t\t\t\thaving interest in the business if he has interest in any other\n\t\t\t\tbusiness anywhere in India,-\n(a)\nFull name of the person\n.................................\n(b)\nName(s) of the firm(s) with Registration Certificate No. under\n\t\t\t\tthe Chhattisgarh Value Added Tax Act. 2005 and the Central Sales\n\t\t\t\tTax Act.\n.................................\n(c)\nFull address\n.................................\n(d)\nExtent of interest\n.................................\n(vi)\nRegistration Certificate Number(s) under the State Sales Tax\n\t\t\t\tAct and the Central Sales Tax Act if the business is registered\n\t\t\t\tin any other State.\n.................................\n(vii)\nDate of commencement of the business\n.................................\n(viii)\nTurnover from the date of commencement of business to the date\n\t\t\t\tof making the application\n.................................\n(ix) (a) Date on which the turnover exceeded the limit\n\t\t\t\tprescribed under sub-section (1) of Section 4.\n.................................\n(b)\nDate of liability to pay tax.\n.................................\n(x) (a)\nIf the turnover has not exceeded the limit prescribed under\n\t\t\t\tsub-section (1) of Section 4, whether it is likely to exceed with\n\t\t\t\tin a period of twelve months from the date of commencement of the\n\t\t\t\tbusiness.\n.................................\n(b)\nIf the turnover is likely to exceed as aforesaid, reasons\n\t\t\t\ttherefor.\n.................................\n(xi)\nIf the business in respect of which the application is made is\n\t\t\t\tregistered as an industrial unit with the Commerce and Industries\n\t\t\t\tDepartment of the Government of Chhattisgarh the number and date\n\t\t\t\tof the certificate\n.................................\n(xii)\nWhether applied for Registration Certificate under the Central\n\t\t\t\tSales Tax Act, 1956. If so the date of first interstate sale if\n\t\t\t\tthe application has been made under Section 7 (1) of that Act.\n.................................\n(xiii) (a)\nNumber and date of Mandi licence, if any (enclose copy).\n.................................\n(b)\nNumber and date of licence under the Chhattisgarh Shops and\n\t\t\t\tEstablishment Act, if any (enclose copy).\n.................................\n(c)\nNumber and date of licence under the Essential Commodities\n\t\t\t\tAct, if any (enclose copy)\n.................................\n(xiv)\nParticulars of immovable property owned by the persons having\n\t\t\t\tinterest in the business-\n.................................\nS. No.\nName of the Person\nDescription and other particulars of the\n\t\t\t\timmovable property\nExtent of ownership in the immovable property\n(1)\n(2)\n(3)\n(4)\n(xv) Particulars of permanent account number if the person\n\t\t\t\t\tis/*persons are income tax assessee (s).\nS.No.\nName of the person\nPermanent Account No.\nName and number of the Income Tax ward\n(1)\n(2)\n(3)\n(4)\n(xvi) Particulars of the bankers through whom the business is\n\t\t\t\ttransacted\nS.No.\nName of the Bank\nFull address of the Bank\nBank Account No.\n(1)\n(2)\n(3)\n(4)\n(xvii)(a)\nName and address of the additional places of business in the\n\t\t\t\tState, if any\n.................................\n(b)\nParticulars of godowns/warehouses, if any\n.................................\n(xviii)\nParticulars about the business premises (whether owned by any\n\t\t\t\tperson or persons having interest in the business or taken on\n\t\t\t\trent or on lease or allotted by the Govt.). If taken on rent or\n\t\t\t\ton lease enclose a copy of receipt of rent or lease deed\n..................................\n3\nNames and addresses of two dealers registered under the\n\t\t\t\tChhattisgarh Value Added Tax Act, 2005 identifying the business.\n\t\t\t\t(Enclose letters of identifications.)\n(i)................................. (ii).................................\nPlace ..............\n..............................\nDate ...............\nSignature\nPlace ..............\n..............................\nDate ...............\nSignature\n*Strike out whichever is not applicable.\nAcknowledgment\nAcknowledgment\nPlace ..............\n..............................\nDate ...............\nSignature and full name of the official receiving the application.\nForm 11\nForm 11\nForm 11\nForm 11\n[ See Rule 12(1)]\n[ See Rule 12(1)]\nRegistration Certificate\nRegistration Certificate\nRegistration Certificate\nRegistration Certificate\nCounterfoil\nCounterfoil\nNo................................\n\t\t\t\tCircle.................................\n1\nRegistration Certificate No................................\nRegistration Certificate\n2\nName of the business.................................\n1\nThis is to certify that.................................\n3\nName of the applicant.................................\n(Name of the business)\n4\nStatus of the applicant in the business (whether\n\t\t\t\tProprietor/Partner/Manager/Director)\n(Name of the applicant ...................with his status in\n\t\t\t\tthe business, that is whether\n\t\t\t\tProprietor/Partner/Manager/Director) whose only place of\n\t\t\t\tbusiness/principal place of business situated\n\t\t\t\tat.............(address) is registered under Chhattisgarh Value\n\t\t\t\tAdded Tax Act, 2005.\n5\nFull address of the principal place of business in\n\t\t\t\tChhattisgarh...............\n6\nNature of business..................\n2\nThe nature of business is\n*(i) Trading mainly in..............\n*(i) Trading mainly in................\n*(ii) Manufacturing mainly..........\n*(ii) Manufacturing mainly............\n*(iii) Mining of....................\n*(iii) Mining of......................\n7\nNames and addresses of the additional places of business in\n\t\t\t\tChhattisgarh-\n3\nThe business has additional places of business at-\nName\nAddress\nName\nAddress\n1.\n\t\t\t\t......................................\n......................................\n1. ......................................\n......................................\n2. ......................................\n......................................\n2. ......................................\n......................................\n3. ......................................\n......................................\n3. ......................................\n......................................\n4. ......................................\n......................................\n4. ......................................\n......................................\n8\nParticulars of godowns/warehouses if any\n4\nThe business has godowns/warehouses at-\n9\nDate of issue of the registration certificate\n1\n........................................2.........................................\n10\nDate of validity of the registration certificate\n3\n........................................4.........................................\nThe certificate is valid from.............\nSeal\nDate ...........\n........... Signature of the Commercial Tax Officer\nForm 12\nForm 12\n[ See Rule 18 (2)]\nApplication for cancellation of registration certificate\nApplication for cancellation of registration certificate\n*(a) I have discontinued my business from............and had the following stock of goods with me on the said date:\nOR\n*(b) My gross turnover for the last two consecutive years preceding the current year as also for the current year (upto the date of application) was as under :\nYear\nGross turnover\n1\n......................................\n.................................................\n2\n......................................\n.................................................\n3\n......................................\n.................................................\nPlace ..............\n..............................\nDate ...............\nSignature of the dealer\n*Strike out Whichever is not applicable.\nForm 13\nForm 13\n[ See Rule 18 (5)]\nIntimation under sub-rule (5) of Rule 18 of the Chhattisgarh Value Added Tax Rules, 2006\nIntimation under sub-rule (5) of Rule 18 of the Chhattisgarh Value Added Tax Rules, 2006\nPlace ..............\n..............................\nDate ...............\nSignature of the dealer\n*Strike out whichever is not applicable.\nForm 14\nForm 14\n[ See Rule 11 (3)]\nApplication for registration of persons liable for tax deduction at source\nApplication for registration of persons liable for tax deduction at source\n(1)\nName of the applicant\n.....................................................\n(2)\nAddress of the principal place of work\n\t\t\t\t(Building/Street/Road/Municipal ward/Town/City/Tehsil/District)\n.....................................................\n(3)\nStatus of the person signing the form (Whether\n\t\t\t\tProprietor/Partner/Principal\n\t\t\t\tOfficer/Agent/Manager/Director/Secretary)\n.....................................................\n(4)\nClass of the person (whether\n\t\t\t\tindividual/firm/company/corporation/ society/club/ association,\n\t\t\t\tetc.)\n.....................................................\n(5)\nIf registered under the Chhattisgarh Value Added Tax Act, 2005\n\t\t\t\tCentral Sales Tax Act, 1956 the number of registration\n\t\t\t\tcertificate:-\n.....................................................\n(a) under Value Added fax Act\n.....................................................\n(b) under Central Sales Tax Act\n.....................................................\n(c) nature of supply/contract for which liability for tax\n\t\t\t\tdeduction at source arises.\n.....................................................\nPlace.........................\nSignature...................................\nDate .........................\nStatus..................................\nAcknowledgment\nAcknowledgment\nPlace ..............\n.........................................\nDate ...............\nSignature of the Receiving Officer\nForm 15\nForm 15\n[ See Rule 12(1 )(ii)]\nCertificate of registration of persons liable for tax deduction at source\nCertificate of registration of persons liable for tax deduction at source\nPlace................................\nSignature..........................................\nDate .................................\nDesignation......................................\nForm 16\nForm 16\n[ See Rule 20 (1)]\nNotice under sub-Section (1) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005\nNotice under sub-Section (1) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005\nSignature................................ Designation ..............................\n[Form 17]\n[Form 17]\n[ See Rule 20 (2) (a)]\nRetrun for the Period DD MM YY DD MM YY\nFrom..................To...................\n(For official use only) Date of receipt DD MM YYYY Signature............................... Name..................................... Designation...........................\n(For official use only) Date of receipt DD MM YYYY Signature............................... Name..................................... Designation...........................\n1\nGross Turnover\n...........................................\n*Gross Turnover on the basis of Maximum Retail Price if option\n\t\t\t\thas been taken for payment of tax on Maximum Retail Price of\n\t\t\t\tmedicine.\n...........................................\nLess (i) Sale value of goods return within six months of sales\n...........................................\n(ii)\nCash discount allowed\n...........................................\n(iii)\nAmount of labour charges included in Value of Work Contract,\n\t\t\t\tif it has not been deducted from Gross Turnover\n2\nNet Turnover\n...........................................\n3\n3\nDeductions :-\nDeductions :-\n(i)\nTax free sales u/s 15 and 15 (B)\n...........................................\n(ii)\nTax paid Sales u/s 2 (x)\n(iii)\nTurnover of the goods supplied in the execution of works\n\t\t\t\tcontract on which tax has been paid by sub-contractor\n...........................................\n(iv)\nTurnover of the goods on which tax has been paid or payable\n\t\t\t\tby commission agent\n...........................................\n(v)\nTurnover of the goods on which tax has been paid by principal\n...........................................\n(vi)\nDeductions u/s 38-\nDeductions u/s 38-\n(a)\nSales out of State/Consignment/Branch Transfer\n...........................................\n(b)\nSales in the Course of Inter-State trade or Commerce\n...........................................\n(c)\nSales in the Course of export out of the territories of India\n...........................................\n(d)\nSale made to registered dealers u/s 38 (1) (iv) (Special\n\t\t\t\tEconomic Zone).\n...........................................\n(vii)\nOther deduction (give details)\n...........................................\n(a)\n...........................................\n(b)\n...........................................\n(viii)\nTax amount included in gross turnover\n...........................................\nTotal Deductions\nTotal Deductions\n...........................................\n[4\n[4\nTaxable Turnover-\nTaxable Turnover-\nS.No.\nTaxable Turnover\nRate of Tax\nTax Amount\n1\n1.00%\n2\n2.00%\n3\n4.00%\n4\n5.00%\n5\n14.00%\n6\n25.00%\nTotal :]\nTotal :]\n5.\nTax Payable u/s 13 (5)\n...........................................\n6.\nPurchase Tax\nTaxable\n\t\t\t\tamount\nPurchase Tax Payable\n...........................................\n...........................................\n7.\nTotal Tax Payable (4 + 5+ 6)\n......................................................................................\n8.\nAmount of interest, if any\n......................................................................................\n9.\nTotal (7 + 8)\n......................................................................................\n[10.\nComputation of input tax rebate-\nComputation of input tax rebate-\nOn stock u/s 73/u/s 13(1)\nOn Capital goods\nOn goods other than capital goods\nTotal\n(a)\nBalance input tax rebate brought forward from Last quarter/\n\t\t\t\tyear\n..............\n..............\n..............\n..............\n(b)\nOn goods purchased within the quarter (On tax amount shown\n\t\t\t\tseparately in purchase bills)-\n(i)\n@1%\n.....................................................................................\n(ii)\n@2%\n.....................................................................................\n(iii)\n@ 4%\n.....................................................................................\n(iv)\n@ 5%\n.....................................................................................\n(v)\n@ 10%\n.....................................................................................\n(vi)\n@14%\n.....................................................................................\nTotal :\nTotal :\n.....................................................................................\nGross Total (a + b) :\nGross Total (a + b) :\n.....................................................................................]\n11.\nDeduct- Amount of input tax rebate adjusted (As per serial No.\n\t\t\t\t12)\n................................................................................\n12.\nAdjustment of input tax rebate :-\nAdjustment of input tax rebate :-\n(i)\nAdjusted against the quarter\n.........................................\n(ii)\nAdjusted against the Central Sales Tax\n.........................................\n(iii)\nInput tax rebate claimed as cash refund\n.........................................\nTotal (i + ii + iii)\nTotal (i + ii + iii)\n..........................................\n13.\nAmount of input tax rebate carried forward to next\n\t\t\t\tquarter/year (10-11)\n................................................................................\n14.\nTax deducted at source u/s. 27\n................................................................................\n15.\nAmount of exemption/deferment from payment of tax as New\n\t\t\t\tIndustries\n................................................................................\n16.\nAmount of exemption from payment of tax on the goods\n\t\t\t\tpurchased from New Industries\n................................................................................\n17.\nTotal [12(i)+14+15+16]\n................................................................................\n18.\nBalance payable amount [(9-17)]\n................................................................................\n19.\nPayment details :-\nPayment details :-\nS.No.\nChallan No.\nDate\nAmount\nName of Bank\nBranch\nTotal :\nTotal :\n20.\nBalance payable amount (if any)\n.....................................................................................\n21.\nRefund amount (if any)\n.....................................................................................\n22.\nAmount adjusted in next quarter from the amount of refund\n.....................................................................................\nThe particulars given above are true to the best of my\n\t\t\t\tknowledge & belief.\nPlace ...................................\nSignature ....................................\nDate ....................................\nDesignation ................................\nSeal of dealer, if any ..................\nAcknowledgment\nAcknowledgment\nS.No.\nS.No.\nChallan No.\nChallan No.\nDate\nDate\nAmount\nAmount\nName of Bank\nName of Bank\nBranch\nBranch\nTotal :\nTotal :\nOffice seal\n............\nSignature, Name and\ndesignation of employee\nreceiving return]\n[Form 18]\n[Form 18]\n[See Rule 20 (2) (b)]\nPeriod of Annual Statement DD MM YY DD MM YY\nFrom..................To...................\n(For official use only) Date of receipt DD MM YYYY Signature............................... Name..................................... Designation...........................\n(For official use only) Date of receipt DD MM YYYY Signature............................... Name..................................... Designation...........................\n1. ..............................................................................................\n2. ...........................................................................................\nPart-A\n1.\nGross Turnover\n............................................................\n*Gross Turnover on the basis of Maximum Retail\n............................................................\nPrice if option has been taken for payment of tax on Maximum\n\t\t\tRetail Price of medicine.\nLess-\n(i)\nSale value of goods return within six months of sales\n............................................................\n(ii)\nCash discount allowed\n............................................................\n(iii)\nAmount of labour charges included in Value of Works Contract,\n\t\t\tif it has not been deducted from Gross Turnover\n2.\nNet Turnover\n............................................................\n3.\nDeductions :-\nDeductions :-\n(i)\nTax free sales u/s 15 and 15 (B)\n............................................................\n(ii)\nTax paid Sales- u/s 2 (x)\n............................................................\n(iii)\nTurnover of the goods supplied in the execution of works\n\t\t\tcontract on which tax has been paid by sub-contractor\n............................................................\n(iv)\nTurnover of the goods on which tax has been paid or payable by\n\t\t\tcommission agent\n............................................................\n(v)\nTurnover of the goods on which tax has been paid by principal\n............................................................\n(vi)\nDeductions u/s. 38-\nDeductions u/s. 38-\n(a)\nSales out of State/Consignment/ Branch transfer\n............................................................\n(b)\nSales in the Course of Inter-State trade or Commerce\n............................................................\n(c)\nSales in the Course of export out of the territories of India\n............................................................\n(d)\nSale made to registered dealers u/s 38(1 )(iv) (Special\n\t\t\tEconomic Zone)\n............................................................\n(vii)\nOther deduction (give details)\n............................................................\n(a)\n............................................................\n(b)\n............................................................\n(viii)\nTax amount included in gross turnover\n............................................................\nTotal Deductions:\nTotal Deductions:\n............................................................\n[4.\n[4.\nTaxable Turnover :-\nTaxable Turnover :-\nS.No.\nTaxable Turnover\nRate of Tax\nTax Amount\n1.\n1 %\n2\n2 %\n3.\n4 %\n4.\n%\n5.\n14 %\n6.\n25 %\nTotal :]\nTotal\n5.\nTax Payable u/s 13(5)\n............................................................\n6.\nPurchase Tax u/s 9\nTaxable amount\nPurchase Tax Payable\n................................................\n............................................................\n7.\nTotal Tax Payable(4 + 5 + 6) :\n............................................................\n8.\nAmount of interest, if any\n............................................................\n9.\nTotal (7 + 8)\n............................................................\n[10.\nComputation of input tax rebate-\nOn stock u/s73/u/s 13(1)\nOn Capital goods\nOn goods other than capital goods\nTotal\n(a)\nBalance input tax rebate brought forward from the last year\n....................................\n....................................\n....................................\n....................................\n(b)\nOn goods purchased within year (On tax amount shown separately\n\t\t\tin purchase bills)-\n(i)\n@ 1 %\n....................................\n....................................\n....................................\n....................................\n(ii)\n@2%\n....................................\n....................................\n....................................\n....................................\n(iii)\n@4%\n....................................\n....................................\n....................................\n....................................\n(iv)\n@5%\n....................................\n....................................\n....................................\n....................................\n(v)\n@10%\n....................................\n....................................\n....................................\n....................................\n(vi)\n@ 14%\n....................................\n....................................\n....................................\n....................................\nTotal :\nTotal :\nGross Total (a + b) :\nGross Total (a + b) :\n....................................\n....................................\n....................................\n....................................]\n11.\nDeduct- Amount of input tax rebate adjusted\n............................................................\n(As per serial No. 12)\n............................................................\n12.\nAdjustment of Input Tax Rebate :-\nAdjustment of Input Tax Rebate :-\n(i)\nAdjusted against the Tax and Interest payable under the Act\n............................................................\n(ii)\nAdjusted against the Central Sales tax\n............................................................\n(iii)\nInput tax rebate claimed as cash refund\n............................................................\nTotal (i + ii + iii) :\nTotal (i + ii + iii) :\n............................................................\n13.\nAmount of input tax rebate carried over to next year (10-11)\n............................................................\n14.\nTax deducted at source u/s 27\n............................................................\n15.\nAmount of exemption/deferment from payment of tax as New\n\t\t\tIndustries\n............................................................\n16.\nAmount of exemption from payment of tax on the goods purchased\n\t\t\tfrom New Industries\n............................................................\n17.\nTotal [12(i) + 14+ 15+ 16]\n............................................................\n18.\nBalance payable amount [9-17]\n............................................................\n19.\nPayment details :-\nPayment details :-\n............................................................\nS.No.\nChallan No.\nDate\nAmount\nName of Bank\nBranch\nTotal :\nTotal :\n20.\nBalance payable amount (if any)\n............................................................\n21.\nRefund amount (if any)\n............................................................\n22.\nAmount adjusted in next year from the amount of refund\n............................................................\nPart - B\nStatement of rate wise stock of goods\nStatement of rate wise stock of goods\nS.No.\nPage of the ledger\nName of the goods trading A/c.\nRate of tax\nOpening balance\nPurchase\nClosing balance\nSale\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\nTotal\nPart - C\nList of sales return within 6 months\nList of sales return within 6 months\nS. No.\nName of dealer with Address to whom goods have\n\t\t\t\tbeen sold\nR.C. No./ TIN No.\nDescription of goods sold\nSale invoice No. and date\nAmount of sales return\nDate of goods return\nRemarks\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\nTotal\nList of purchases from such dealers within the State from whom purchases of more than Rs. 1 lac in a year have been made\nList of purchases from such dealers within the State from whom purchases of more than Rs. 1 lac in a year have been made\nS. No.\nName of dealer with address from whom goods\n\t\t\t\tpurchased\nR.C. No./ TIN No.\nDescription of goods purchased\nAmount of Total Purchases\nRemarks\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nTotal\nList of sales to such dealers within the State to whom sales of more than Rs. 1 lac in a year have been made\nList of sales to such dealers within the State to whom sales of more than Rs. 1 lac in a year have been made\nS. No.\nName of dealer with Address to whom goods sold\nR.C. No./ TIN No.\nDescription of goods sold\nAmount of Total sales\nRemarks\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nTotal\nList of Inter-State purchases (Quarterly)\nList of Inter-State purchases (Quarterly)\nS. No.\nPeriod of quarter\nName of dealer with Address from whom goods\n\t\t\t\tpurchased\nR.C. No./ TIN No.\nDescription of goods purchased\nValue\n'C' Form No.\nRemarks\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\nTotal\nList of sales out of State/ consignment/ branch transfer\nList of sales out of State/ consignment/ branch transfer\nS. No.\nName of consignment agent/ branch with Address\nR.C. No./ TIN No.\nDescription of goods\nValue\n'F' Form No.\nRemarks\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\nTotal\nNote: Enclose 'F' Form.\nNote:\nList of sales in the course of export out of the territories of India\nList of sales in the course of export out of the territories of India\nS. No.\nName of dealer with address\nR.C. No./ TIN No.\nDescription of goods\nValue\n'H' Form No./ Form 26\nRemarks\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\nTotal\nNote: Enclose 'H' Form/Form 26.\nNote:\nList of sales u/s. 38 (1)(iv) (Special Economic Zone)\nList of sales u/s. 38 (1)(iv) (Special Economic Zone)\nS. No.\nName of dealer with Address\nR.C. No./ TIN No.\nDescription of goods\nValue\n'I' Form No.\nRemarks\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\nTotal\nNote: Enclose 'I' Form.\nNote:\nList of sales against declaration without collection of tax\nList of sales against declaration without collection of tax\nS. No.\nName of dealer with Address to whom goods have\n\t\t\t\tbeen sold\nR.C. No./ TIN No.\nDescription of goods\nAmount of sale\nRemarks\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nTotal\nNote: Enclose declaration form.\nNote:\nList of sales against declaration by collecting tax at concessional rate of tax\nList of sales against declaration by collecting tax at concessional rate of tax\nS. No.\nName of dealer with Address to whom goods have\n\t\t\t\tbeen sold\nR.C. No./ TIN No.\nDescription of goods sold\nRate of tax\nAmount of sale\nRemarks\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\nTotal\nNote: Enclose declaration forms.\nNote:\nThe particulars given above are true to the best of my knowledge and belief.\nPlace ......................................\nSignature .......................................\nDate .......................................\nDesignation ...................................\nSeal of dealer, if any .....................\nAcknowledgment\nAcknowledgment\nS.No.\nParticular of Challans/ documents\nTotan No. of Challans/ documents\nTotal Amount of Challans/ documents\n(1)\nChallan\n(2)\n'F' Form\n(3)\n'H' Form\n(4)\nForm 26\n(5)\n'I' Form\n(6)\n(7)\n(8)\nReceipt Number ...............\nDate ..................................\n........................................\nOffice\n\t\t\t\tSeal\nOffice\n\t\t\t\tSeal\nSignature,\n\t\t\t\tName and\ndesignation of employee\nreceiving\n\t\t\t\treturn.]\nForm 19\nForm 19\n[ See Rule 23 (1) and (3)]\nApplication for grant/renewal of exemption certificate under Rule 23 of the Chhattisgarh Value Added Tax Rules, 2006\nApplication for grant/renewal of exemption certificate under Rule 23 of the Chhattisgarh Value Added Tax Rules, 2006\nThe Commercial fax Officer\n..........................\nPlace ................\n.....................................\nDate .................\nSignature of the Dealer\nNote : In case the application is for renewal, the application should be accompanied by exemption certificate.\nNote :\nAcknowledgment\nAcknowledgment\n...........................\nDate ......................\nSignature of the\n\t\t\tofficial receiving\nthe\n\t\t\tapplication\nForm 20\nForm 20\n[ See Rule 23 (1)]\nExemption Certificate\nExemption Certificate\nPlace ................\nSignature ...........................\nDate .................\nDesignation .......................\nDate of renewal\nDate upto which renewed\nSignature and designation of the renewing officer\n(1)\n(2)\n(3)\nForm 21\nForm 21\n[ See Rule 24(1)]\nApplication for grant of permission to submit return for different period\nApplication for grant of permission to submit return for different period\nThe Commercial Tax Officer\n......................Circle\n(i) Name and style of the business .......................................................................\n(ii) Address of the place of business..................................\n(iii) Registration Certificate No.........................................\n(i) Year ........................ (From to )\n(ii) Gross turnover Rs......................................\n(iii) fax assessed............\n(iv) Assessment Case No......................\n(v) Order of assessment dated ,\n(i) Year.................. (From to)\n(ii) Gross turnover Rs..............................................\n(iii) Tax payable Rs.................... Tax paid Rs................\nPlace ................\n.....................................\nDate .................\nSignature of the Dealer\nPlace ................\n.....................................\nDate .................\nSignature of the D dealer\nForm 22\nForm 22\n[ See Rule 24 (4)]\nOrder permitting a dealer to furnish return for different period\nOrder permitting a dealer to furnish return for different period\nRegistration Certificate No. ..................\nSchedule\nQuarter for which tax is payable\nLast date for payment of tax\nAmount of tax of be paid\n(1)\n(2)\n(3)\nPlace ................\nSignature ...........................\nDate .................\nDesignation .......................\n*Strike out whichever is not applicable.\nForm 23\nForm 23\n[ See Rule 25(1)]\nNote under Section 19 (5)(a) of the Chhattisgarh Value Added Tax Act, 2005\nNote under Section 19 (5)(a) of the Chhattisgarh Value Added Tax Act, 2005\n(Name).................\n(Address) .............\nTIN ...................\nSeal\nSigned ...........................\nDate .................\n(Designation) .......................\n* Strike out whichever is not applicable.\nForm 24\nForm 24\n[ See Rule 25 (2)]\nNotice under Section 19 (5)(b) of the Chhattisgarh Value Added Tax Act, 2005 for demand of additional tax/ interest\nNotice under Section 19 (5)(b) of the Chhattisgarh Value Added Tax Act, 2005 for demand of additional tax/ interest\n(Name)...................\n(Address) ...............\nTIN......................\n(i) tax payable by you during the said period at the correct rate of .......... amounts to Rs. ...........\n(ii) interest payable by you during the said period amount to Rs..............\n(iii) a deduction of an amount of Rs has been wrongly claimed by you on which you are liable to pay tax of Rs. ........................ at the rate of ..............\n(iv) input tax rebate of an amount of Rs. ................. has been wrongly claimed by you and the said amount of tax is payable by you.\nSeal\n(Signed) ...........................\nDate .................\n(Designation) .......................\n* Strike out whichever is hot applicable.\nForm 25\nForm 25\n[ See Rule 26]\nReturn by person liable for tax deduction at source\nReturn by person liable for tax deduction at source\nReturn of tax payable for the period from\n................................. to\n\t\t\t\t.................................\nName of the person\n.......................................................................\nAddress\n.......................................................................\nRegistration Certificate No.\n.......................................................................\nS. No.\nDetails of Suppliers/ Contractors name and\n\t\t\t\tAddress, Regn. No. (if any)\nDate of payment\nAmount paid\nNature of supply/ contract for which payment\n\t\t\t\trelates\nTax deducted from payment\nRemarks\nRate of tax\nAmount\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\nPlace .................\nSignature ...........................\nDate ...................\nStatus .................................\nAcknowledgment\nAcknowledgment\n(Particulars of name and address to be filled by the person)\nSignature with full name and designation of the Receiving Officers\nForm 26\nForm 26\n[ See Rule 27 (2)]\nDeclaration\nDeclaration\nPlace ...................\nSignature ...........................\nDate ....................\nName of the person signing the\ndeclaration ...................\nStatus of the person\nsigning the declaration in relation\nto the exporter ...............\nAppendix-1\nAppendix-1\nDescription of goods purchased\nQuantity\nValue\nRs. P.\n(1)\n(2)\n(3)\nTotal\nAppendix-II\nAppendix-II\nDetails regarding export :\nDetails regarding export :\n(1)\nName of airport*/ seaport/ land custom station through which\n\t\t\t\tgoods have been exported.\n..............................................................\n(2)\nName of the airlines*/ ship/ railway/ goods vehicle or other\n\t\t\t\tmeans of transport through which export took place.\n..............................................................\n(3)\nNumber and date of air consignment note/ bill of lading*/\n\t\t\t\trailway receipt*/ goods vehicle receipt/ postal receipt/ any\n\t\t\t\tother document in proof of export of goods across the custom\n\t\t\t\tfrontier of India (certified copy of such air consignment note/\n\t\t\t\tbill of lading/ railway receipt/goods vehicle receipt/ postal\n\t\t\t\treceipt/ other documents to be enclosed).\n..............................................................\n(4)\nDescription*/ quantity/ weight and value of the goods exported\n\t\t\t\tunder documents referred to in item (3) above.\n..............................................................\nPlace ...............\nSignature\n\t\t\t\t..............................\nDate ................\nName of the person signing the declaration\n\t\t\t\t.............\nStatus\n\t\t\t\tof the person signing the declaration in\nrelation\n\t\t\t\tto the exporter ..........................\n*Strike out whichever is not applicable.\nForm 27\nForm 27\n[ See Rule 29]\nNotice under Section 21 (4) of the Chhattisgarh Value Added Tax Act, 2005\nNotice under Section 21 (4) of the Chhattisgarh Value Added Tax Act, 2005\n(Name) ...................................\n(Address) ..............................\nRegistration No. ....................\n(i) to appear in person or by an agent;\n(ii) to produce evidence or have it produced in support of the returns; and\n(iii) to produce or cause to be produced accounts, registers, bills, invoices or cash memoranda, or other documents pertaining to the business at .......... (place) ......... (time) ........on (date) .............\n(Signed) ...........................\nSeal\nDesignation .....................\nForm 28\nForm 28\n[ See Rule 30 (1)]\nNotice under Sections 19 (4), 21 (5), 21 (6), 22 and 54 of the Chhattisgarh Value Added Tax Act, 2005\nNotice under Sections 19 (4), 21 (5), 21 (6), 22 and 54 of the Chhattisgarh Value Added Tax Act, 2005\n(Name) Shri........................\n(Address)..........................\n(Registration No.) ................\nSeal\n(Signed) ...........................\nDate ................\nDesignation .....................\nNote : - Strike out whichever is not applicable.\nNote : -\nForm 29\nForm 29\n[ See Rule 30 (1)]\nNotice under Sections 16 (6), 25 (8), 42 (2), 54 (2), 57 (6) of the Chhattisgarh Value Added Tax Act, 2005 and Rule 82 of the Chhattisgarh Value Added Tax Rules, 2006\nNotice under Sections 16 (6), 25 (8), 42 (2), 54 (2), 57 (6) of the Chhattisgarh Value Added Tax Act, 2005 and Rule 82 of the Chhattisgarh Value Added Tax Rules, 2006\n(Name) Shri............\n(Address)..............\nR.C. No................\nSeal\n(Signed) ...........................\nDate ................\nDesignation .....................\n*Strike out whichever is not applicable.\n[Form 30]\n[Form 30]\n[ See Rule 32 (1)]\nOrder of assessment and/ or penalty\nOrder of assessment and/ or penalty\nAs per returns\nAs determined\n1.\nGross turnover\n..............................\n..............................\nLess- Sale value of goods return within six months of sales\n..............................\n..............................\n2.\nNet Turnover\n.................................................................\n3.\n3.\nDeductions :-\nDeductions :-\n(i)\nTax free sales u/s 15 and 15(B) -\n.................................................................\n(ii)\nTax paid Sales- u/s 2(x)\n.................................................................\n(iii)\nTurnover of the goods supplied in the execution of works\n\t\t\tcontract on which tax has been paid by sub-contractor\n.................................................................\n(iv)\nTurnover of the goods on which tax has been paid or payable by\n\t\t\tcommission agent\n.................................................................\n(v)\nTurnover of the goods on which tax has been paid by principal\n.................................................................\n(vi)\nDeductions u/s 38 -\nDeductions u/s 38 -\n.................................................................\n(a)\nSales out of State/Consignment/ Branch transfer\n.................................................................\n(b)\nSales in the Course of Interstate trade or Commerce\n.................................................................\n(c)\nSales in the Course of export out of the territories of India\n.................................................................\n(d)\nSale made to registered dealers u/s 38( 1) (iv) (special\n\t\t\teconomic zone)\n.................................................................\n(vii)\nOther deduction (give details)\n.................................................................\n(viii)\nTax amount included in gross turnover\n.................................................................\nTotal Deductions:\nTotal Deductions:\n.................................................................\n[4.\n[4.\nTaxable Turnover-\nTaxable Turnover-\nRate wise breakup\nRate wise breakup\nS.No.\nRate of Tax\nDetermined Taxable Turnover\nTax Amount\n1.\n1 %\n2.\n4 %\n3.\n5 %\n4.\n14 %\n5.\n25 %\nTotal : ]\nTotal : ]\n5.\nTax Payable u/s 13(5)\n.................................................................\n6.\nPurchase Tax u/s 9\nTaxable purchase price\nPurchase Tax Payable\n.................................................................\n.................................................................\n7.\nTotal Tax Payable (4 + 5 + 6) :\n.................................................................\n8.\nAggregate of purchase prices of goods specified in schedule II\n\t\t\tmade from registered dealers during the year under assessment and\n\t\t\tthe amount of tax shown separately in purchase bills, -\nAs per returns Purchase Tax price\nAs determined Purchase Tax price\n(a)\nfor sale within the state\n.................................................................\n(b)\nfor use or consumption or use in manufacture or use in mining\n\t\t\tof any goods specified in schedule II for sale\n.................................................................\nTotal (a + b):\n.................................................................\n9.\n(i)\nInput tax rebate claimed by/ allowed to dealer\nAs per returns\nAs determined\nu/s 13\nu/s 73\nu/s 13\nu/s 73\n..........\n..........\n..........\n..........\n(ii)\nInput tax rebate to the credit of the dealer at beginning of\n\t\t\tthe year Total (i + ii):\n............................................\n............................................\n10.\nAmount of Interest Payable, if any u/s 19(4)(a)\n.................................................................\n11.\nTotal Amount of Tax and Interest Payable (7+8):\n.................................................................\n12.\nAmount of penalty imposed\n(i)\nUnder Section\n......................................................\n.................................................................................\n(ii)\nUnder Section\n......................................................\n.................................................................................\n(iii)\nUnder Section\n......................................................\n.................................................................................\n(iv)\nUnder Section\n......................................................\n.................................................................................\n(v)\nUnder Rule 82\n......................................................\n.................................................................................\nTotal :\nTotal :\n.................................................................................\n13.\nTotal amount of tax/ interest/ penalty payable (11 + 12)\n.................................................................\n14.\nInput tax rebate to the credit of the dealer ( As per column\n\t\t\tno. 9)\n.................................................................\n15.\nNet amount of tax/ interest/ penalty payable (13-14)\n.................................................................\n16.\nTax deducted at source u/s 27\n.................................................................\n17.\nTax/ Interest deposited by the dealer\n.................................................................\n18.\nInput tax rebate to the credit of dealer if any\n\t\t\tadjusted towards the amount of Central Sales Tax payable for the\n\t\t\tperiod under assessment or to any other dues under the Act or the\n\t\t\tCentral Sales Tax Act\n.................................................................\n19.\nBalance of the input tax rebate to the credit of the dealer at\n\t\t\tthe end of the year to be carried over for the next year.\nu/s 13 u/s 73\n.................................................................\n20.\nTotal balance of tax and penalty due for payment, if any\n\t\t\t[(15)-( 16+17+18 + 19)]\n.................................................................\n21.\nAmount of tax/ interest paid in excess\n.................................................................\n22.\nAmount of input tax to be refunded, if any\n.................................................................\nOffice Seal ..............................\nSignature ..............................\nDated ......................................\nName ....................................\nDesignation .........................]\nForm 31\nForm 31\n[ See Rule 34(1)]\nApplication for enrollment as a Tax Practitioner\nApplication for enrollment as a Tax Practitioner\nThe Commissioner of Commercial Tax,\nChhattisgarh,\nRaipur\nSignature\n\t\t\t...........................................................\nPlace .......................................................\nPermanent address\n\t\t\t.........................................\nDate ........................................................\nPresent address (if different from\n\t\t\tpermanent address)\n\t\t\t............................................................\n* Strike out whichever is not applicable.\nForm 32\nForm 32\n[ See Rule 34 (3)]\nRegister of tax Practitioners enrolled under Section 24 (3) of the Chhattisgarh Value Added Tax Act, 2005\nRegister of tax Practitioners enrolled under Section 24 (3) of the Chhattisgarh Value Added Tax Act, 2005\nS. No.\nDate of application for enrollment\nName of the applicant with father's name\nDate of enrollment\nEnrollment Number\nPresent and Permanent address\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nQualification\nSignature of Commissioner\nDate of removal\nReasons for removal\nRemarks\n(7)\n(8)\n(9)\n(10)\n(11)\nForm 33\nForm 33\n[ See Rule 34 (3)]\nEnrollment Certificate\nEnrollment Certificate\nPlace ..............................\nSignature .............................\nDated .............................\nCommissioner of Commercial Tax\nChhattisgarh\nSeal\nOriginal\nOriginal\nForm 34\nForm 34\n[ See Rule 36 (2)]\n(To be sent by the Treasury to Commercial Tax Officer)\nChallan\nChallan\nThe Chhattisgarh Value Added Tax Act, 2005 (040-Commercial Tax/ Taxes under the State Value Added Tax Act)\nBy whom tendered\nName and address of the dealer on whose behalf\n\t\t\t\t\tmoney is paid and R.C. No. and Case No. if any\nPayment on account\nAmount (to be entered in figures)\n(1)\n(2)\n(3)\n(4)\n(a)\nfax according to return for the period\n\t\t\t\t\tfrom.............to..............\nRs. .....................\nP. .....................\n(b)\nTax demanded after assessment for the year\n...............................................................\n(c)\nPurchase tax\n...............................................................\n(d)\nComposition amount\n...............................................................\n(e)\nPenalty\n...............................................................\n(f)\nInterest\n...............................................................\n(g)\nMiscellaneous\n...............................................................\nUnder Rs. (in words)\nTotal Rs.\n\t\t\t\t\t....................................................................................................................................................\n\t\t\t\t\t(in figures)\nRs.\n\t\t\t\t\t..............................................................................................................................................................\n\t\t\t\t\t(in words)\nDated ..................\nSignature of the Dealer or\nDepositor\nFor use in the Treasury or State Bank\nFor use in the Treasury or State Bank\nTreasurer\nAccountant\nTreasury Officer/\nAgent or Manager\nSecond Copy\nSecond Copy\nForm 34\nForm 34\n[ See Rule 36 (2)]\n(To be retained in the Treasury)\nChallan\nChallan\nThe Chhattisgarh Value Added Tax Act, 2005 (040-Commercial Tax/ Taxes under the State Value Added Tax Act)\nBy whom tendered\nName and address of the dealer on whose behalf\n\t\t\t\t\tmoney is paid and R.C. No. and Case No. if any\nPayment on account\nAmount (to be entered in figures)\n(1)\n(2)\n(3)\n(4)\n(a)\nfax according to return for the period\n\t\t\t\t\tfrom.............to..............\nRs. .....................\nP. .....................\n(b)\nTax demanded after assessment for the year\n...............................................................\n(c)\nPurchase tax\n...............................................................\n(d)\nComposition amount\n...............................................................\n(e)\nPenalty\n...............................................................\n(f)\nInterest\n...............................................................\n(g)\nMiscellaneous\n...............................................................\nUnder Rs. (in words)\nTotal Rs.\n\t\t\t\t\t....................................................................................................................................................\n\t\t\t\t\t(in figures)\nRs.\n\t\t\t\t\t..............................................................................................................................................................\n\t\t\t\t\t(in words)\nDated ..................\nSignature of the Dealer or\nDepositor\nFor use in the Treasury or State Bank\nFor use in the Treasury or State Bank\nTreasurer\nAccountant\nTreasury Officer/\nAgent or Manager\nThird Copy Form 34 [ See Rule 36 (2)] (To be given to the payer for being sent to Commercial Tax Officer) Challan The Chhattisgarh Value Added Tax Act, 2005 (040-Commercial Tax/ Taxes under the State Value Added Tax Act) Challan of tax/ penalty/ registration fee/ interest paid to .................... Government Treasury/ sub-treasury/ branch of bank of ..........\nThird Copy\nForm 34\nForm 34\n[ See Rule 36 (2)]\n(To be given to the payer for being sent to Commercial Tax Officer)\nChallan\nChallan\nThe Chhattisgarh Value Added Tax Act, 2005 (040-Commercial Tax/ Taxes under the State Value Added Tax Act)\nBy whom tendered\nName and address of the dealer on whose behalf\n\t\t\t\t\tmoney is paid and R.C. No. and Case No. if any\nPayment on account\nAmount (to be entered in figures)\n(1)\n(2)\n(3)\n(4)\n(a)\nfax according to return for the period\n\t\t\t\t\tfrom.............to..............\nRs. .....................\nP. .....................\n(b)\nTax demanded after assessment for the year\n...............................................................\n(c)\nPurchase tax\n...............................................................\n(d)\nComposition amount\n...............................................................\n(e)\nPenalty\n...............................................................\n(f)\nInterest\n...............................................................\n(g)\nMiscellaneous\n...............................................................\nUnder Rs. (in words)\nTotal Rs.\n\t\t\t\t\t....................................................................................................................................................\n\t\t\t\t\t(in figures)\nRs.\n\t\t\t\t\t..............................................................................................................................................................\n\t\t\t\t\t(in words)\nDated ..................\nSignature of the Dealer or\nDepositor\nFor use in the Treasury or State Bank\nFor use in the Treasury or State Bank\nTreasurer\nAccountant\nTreasury Officer/\nAgent or Manager\nFourth Copy\nFourth Copy\nForm 34\nForm 34\n[ See Rule 36 (2)]\n(To be given to the payer for his own use)\nChallan\nChallan\nThe Chhattisgarh Value Added Tax Act, 2005 (040-Commercial Tax/ Taxes under the State Value Added Tax Act)\nBy whom tendered\nName and address of the dealer on whose behalf\n\t\t\t\t\tmoney is paid and R.C. No. and Case No. if any\nPayment on account\nAmount (to be entered in figures)\n(1)\n(2)\n(3)\n(4)\n(a)\nfax according to return for the period\n\t\t\t\t\tfrom.............to..............\nRs. .....................\nP. .....................\n(b)\nTax demanded after assessment for the year\n...............................................................\n(c)\nPurchase tax\n...............................................................\n(d)\nComposition amount\n...............................................................\n(e)\nPenalty\n...............................................................\n(f)\nInterest\n...............................................................\n(g)\nMiscellaneous\n...............................................................\nUnder Rs. (in words)\nTotal Rs.\n\t\t\t\t\t....................................................................................................................................................\n\t\t\t\t\t(in figures)\nRs.\n\t\t\t\t\t..............................................................................................................................................................\n\t\t\t\t\t(in words)\nDated ..................\nSignature of the Dealer or\nDepositor\nFor use in the Treasury or State Bank\nFor use in the Treasury or State Bank\nTreasurer\nAccountant\nTreasury Officer/\nAgent or Manager\nFifth Copy\nFifth Copy\nForm 34\nForm 34\n[ See Rule 36 (2)]\n(To be sent by the Treasury Officer to the Accountant General)\nChallan\nChallan\nThe Chhattisgarh Value Added Tax Act, 2005 (040-Commercial Tax/Taxes under the State Value Added Tax Act)\nBy whom tendered\nName and address of the dealer on whose behalf\n\t\t\t\t\tmoney is paid and R.C. No. and Case No. if any\nPayment on account\nAmount (to be entered in figures)\n(1)\n(2)\n(3)\n(4)\n(a)\nfax according to return for the period\n\t\t\t\t\tfrom.............to..............\nRs. .....................\nP. .....................\n(b)\nTax demanded after assessment for the year\n...............................................................\n(c)\nPurchase tax\n...............................................................\n(d)\nComposition amount\n...............................................................\n(e)\nPenalty\n...............................................................\n(f)\nInterest\n...............................................................\n(g)\nMiscellaneous\n...............................................................\nUnder Rs. (in words)\nTotal Rs.\n\t\t\t\t\t....................................................................................................................................................\n\t\t\t\t\t(in figures)\nRs.\n\t\t\t\t\t..............................................................................................................................................................\n\t\t\t\t\t(in words)\nDated ..................\nSignature of the Dealer or\nDepositor\nFor use in the Treasury or State Bank\nFor use in the Treasury or State Bank\nTreasurer\nAccountant\nTreasury Officer/\nAgent or Manager\nOriginal\nOriginal\nForm 35\nForm 35\n[ See Rule 36 (2)]\n(To be sent by the Treasury to Commercial Tax Officer)\nChallan\nChallan\nThe Chhattisgarh Value Added Tax Act, 2005 (040-Commercial Tax/ Taxes under the State Value Added Tax Act)\nBy whom tendered\nName and address of the dealer from whom the\n\t\t\t\t\tamount of tax deducted at source and on whose behalf money is\n\t\t\t\t\tpaid and his R.C. No., if any\nAmount (to be entered in figures)\n(1)\n(2)\n(3)\nUnder Rs. (in words)\nTotal Rs.\n\t\t\t\t\t....................................................................................................................................................\n\t\t\t\t\t(in figures)\nRs.\n\t\t\t\t\t..............................................................................................................................................................\n\t\t\t\t\t(in words)\nDated ..................\nSignature of the Dealer or\nDepositor\nFor use in the Treasury or State Bank\nFor use in the Treasury or State Bank\nTreasurer\nAccountant\nTreasury Officer/\nAgent or Manager\nSecond Copy\nSecond Copy\nForm 35\nForm 35\n[ See Rule 36(2)]\n(To be sent by the Treasury to Commercial Tax Officer)\nChallan\nChallan\nThe Chhattisgarh Value Added Tax Act, 2005 (040-Commercial Tax/Taxes under the State Value Added Tax Act )\nChalan of tax paid to ........................ Government treasury/ sub-treasury/ branch of bank of .....................\nBy whom tendered\nName and address of the dealer from whom the\n\t\t\t\t\tamount of tax deducted at source and on whose behalf money is\n\t\t\t\t\tpaid and his R.C. No., if any\nAmount (to be entered in figures)\n(1)\n(2)\n(3)\nUnder Rs. (in words)\nTotal Rs.\n\t\t\t\t\t....................................................................................................................................................\n\t\t\t\t\t(in figures)\nRs.\n\t\t\t\t\t..............................................................................................................................................................\n\t\t\t\t\t(in words)\nDated ..................\nSignature of the Dealer or\nDepositor\nFor use in the Treasury or State Bank\nFor use in the Treasury or State Bank\nTreasurer\nAccountant\nTreasury Officer/\nAgent or Manager\nThird Copy\nThird Copy\nForm 35\nForm 35\n[ See Rule 36(2)]\n(To be given to the payer for being sent to Commercial Tax Officer)\nChallan\nChallan\nThe Chhattisgarh Value Added Tax Act, 2005 (040-Commercial Tax/ Taxes under the State Value Added Tax Act )\nChalan of tax paid to ................. Government treasury/ Sub-treasury/ branch of bank of ....................\nBy whom tendered (Give name of the person)\nName and address of the dealer from whom the\n\t\t\t\t\tamount of tax deducted at source and on whose behalf money is\n\t\t\t\t\tpaid and his R.C. No., if any\nAmount (to be entered in figures)\n(1)\n(2)\n(3)\nUnder Rs. (in words)\nTotal Rs.\n\t\t\t\t\t....................................................................................................................................................\n\t\t\t\t\t(in figures)\nRs.\n\t\t\t\t\t..............................................................................................................................................................\n\t\t\t\t\t(in words)\nDated ..................\nSignature of the Dealer or\nDepositor\nFor use in the Treasury or State Bank\nFor use in the Treasury or State Bank\nTreasurer\nAccountant\nTreasury Officer/\nAgent or Manager\nFourth Copy\nFourth Copy\nForm 35\nForm 35\n[See Rule 36(2)]\n(To be given to the payer for his own use)\nChallan\nChallan\nThe Chhattisgarh Value Added Tax Act, 2005 (040-Commercial Tax/Taxes under the State Value Added Tax Act )\nChalan of tax paid to ................... Government treasury/sub-treasury/ branch of bank of ......................\nBy whom tendered (Give name of the person)\nName and address of the dealer from whom the\n\t\t\t\t\tamount of tax deducted at source and on whose behalf money is\n\t\t\t\t\tpaid and his R.C. No., if any\nAmount (to be entered in figures)\n(1)\n(2)\n(3)\nUnder Rs. (in words)\nTotal Rs.\n\t\t\t\t\t....................................................................................................................................................\n\t\t\t\t\t(in figures)\nRs.\n\t\t\t\t\t..............................................................................................................................................................\n\t\t\t\t\t(in words)\nDated ..................\nSignature of the Dealer or\nDepositor\nFor use in the Treasury or State Bank\nFor use in the Treasury or State Bank\nTreasurer\nAccountant\nTreasury Officer/\nAgent or Manager\nFifth Copy\nFifth Copy\nForm 35\nForm 35\n[ See Rule 36(2)]\n(To be sent by the Treasury Officer to the Accountant General)\nChallan\nChallan\nThe Chhattisgarh Value Added Tax Act, 2005 (040-Commercial Tax/ Taxes under the State Value Added Tax Act)\nChallan of tax paid to .................. Government treasury/sub-treasury/ branch of bank of .........................\nBy whom tendered (Give name of the person)\nName and address of the dealer from whom the\n\t\t\t\t\tamount of tax deducted at source and on whose behalf money is\n\t\t\t\t\tpaid and his R.C. No., if any\nAmount (to be entered in figures)\n(1)\n(2)\n(3)\nUnder Rs. (in words)\nTotal Rs.\n\t\t\t\t\t....................................................................................................................................................\n\t\t\t\t\t(in figures)\nRs.\n\t\t\t\t\t..............................................................................................................................................................\n\t\t\t\t\t(in words)\nDated ..................\nSignature of the Dealer or\nDepositor\nFor use in the Treasury or State Bank\nFor use in the Treasury or State Bank\nTreasurer\nAccountant\nTreasury Officer/\nAgent or Manager\nForm 36\nForm 36\n[ See Rule 39(1)]\nNotice of demand for payment of tax, interest, penalty, or any other dues payable under the Chhattisgarh Value Added Tax Act, 2005.\nShri (Name of the dealer or person, as the case may be).......\nAddress................\nRegistration Certificate No.............\n(i) *You have been finally assessed under the Chhattisgarh Value Added Tax Act, 2005, to a tax of Rs. ........ ....... (in figures) Rs. ...............(in words) only for the period from ...... to ........... which is payable by you.\n(ii)*A penalty of Rs. ..........under section/*rule .......has been imposed on you.\n(iii) *An amount of Rs. .......as interest payable by you under section ........has been levied.\nDate ............................\nSigned ..................................\nDesignation ..........................\n*Strike out whichever is not applicable.\nForm 37\nForm 37\n[ See Rule 41]\nIntimation under sub-section (12) of section 25 of the Chhattisgarh Value Added Tax Act, 2005.\nIntimation under sub-section (12) of section 25 of the Chhattisgarh Value Added Tax Act, 2005.\nShri ........... (dealer or person)\n............... (address)\nSeal\n............................\nDate ...............\nSignature of the Assessing Authority\n............................\nSignature of the Assessing Authority\n*Strike out whichever is not applicable.\nForm 38\nForm 38\n[ See Rule 43(1)]\nNotice under sub-section (3) of section 26 of the Chhattisgarh Value Added Tax Act, 2005.\nNotice under sub-section (3) of section 26 of the Chhattisgarh Value Added Tax Act, 2005.\n(Name)................\n(Address)...............\n(R.C.No.)..............\nSeal\nSignature ..................\nDated .........\nDesignation ................\n*Strike whichever is not applicable.\nForm 39\nForm 39\n[ See Rule 44(2)(a)]\nCertificate in respect of amount deducted under sub-section (1) of Section 27 of the Chhattisgarh Value Added Tax Act, 2005\nCertificate in respect of amount deducted under sub-section (1) of Section 27 of the Chhattisgarh Value Added Tax Act, 2005\nSeal\n......................................................\nSignature of the Officer Authorized to make\nPlace .....................................\npurchases\n\t\t\ton behalf of the Central/ State\nDate ......................................\nGovernment/\n*Strike whichever is not applicable.\nForm 40\nForm 40\n[ See Rule 44 (2)(b)]\nCertificate in respect of amount deducted under sub-section (2) of section 27 of the Chhattisgarh Value Added Tax Act, 2005.\nCertificate in respect of amount deducted under sub-section (2) of section 27 of the Chhattisgarh Value Added Tax Act, 2005.\nSeal\nSignature\n\t\t\tof the person letting out of the\nPlace .....................\ncontract\n\t\t\thimself or for or on behalf of the\nDate .....................\nCentral\n\t\t\tGovernment/ State\nGovernment/ Public Sector undertaking/ local\nBody/\n\t\t\tstatutory public limited company.\nForm 41\nForm 41\n[ See Rule 44(4)(a)]\nApplication for grant of a certificate under section 28 of the Chhattisgarh Value Added Tax Act, 2005\nApplication for grant of a certificate under section 28 of the Chhattisgarh Value Added Tax Act, 2005\nThe Commercial Tax Officer,\n...............(Circle),\n(Signature of the applicant)\nwith name and status.\nForm 42\nForm 42\n[ See Rule 44(4)(b)]\nCertificate\nCertificate\n........................\n........................\n........................\nSignature\nDeputy Commissioner of Commercial Tax,\n..........................Division\n*Strike out whichever is not applicable.\nForm 43\nForm 43\n[ See Rule 44 (5)]\nQuarterly statement showing the particulars of the amount of tax deducted at source and its payment under section 27 of the Chhattisgarh Value Added Tax Act, 2005\nQuarterly statement showing the particulars of the amount of tax deducted at source and its payment under section 27 of the Chhattisgarh Value Added Tax Act, 2005\nPart - A\nS.No.\nName of the registered dealer from whom goods\n\t\t\t\twere purchased during the quarter with his RC No.\nDescription of goods purchased\nNo. and date of the bill issued by the dealer\nAmount of the consideration payable in accordance\n\t\t\t\twith the bill.\n(1)\n(2)\n(3)\n(4)\n(5)\nAmount of tax under section 8(i)* 8(ii) of the\n\t\t\t\tChhattisgarh Value Added Tax Act. 2005\nAmount of tax deducted at source under section\n\t\t\t\t27(1) of the Chhattisgarh Value Added Tax Act. 2005\nDate of payment of the tax shown in column (7)\n\t\t\t\twith chalan No. and date.\nDate of issue of the certificate in form 39 to\n\t\t\t\tthe selling registered dealer.\n(6)\n(7)\n(8)\n(9)\nPart - B\nS.No.\nName of the contract with his RC No.\nNature of the contract\nDescription of the goods supplied in the\n\t\t\t\texecution of the contract\nNo. and Date of the running bill given by the\n\t\t\t\tcontractor during the period.\n(1)\n(2)\n(3)\n(4)\n(5)\nAmount of the running bill\nAmount of tax deducted at source\nDate of payment of the tax shown in column (7)\n\t\t\t\twith Chalan No. and Date\nNo. and Date of issue a certificate in form 40 to\n\t\t\t\tthe contractor.\n(6)\n(7)\n(8)\n(9)\nPlace ....................\nSigned .......................\nDate ....................\nName and designation of the authorised officer\nNote:- Strike out which ever is not applicable. Form 44 [ See Rule 45] Notice under section 29 (1) of the Chhattisgarh Value Added Tax Act, 2005. To,\nForm 44\nForm 44\n[ See Rule 45]\nNotice under section 29 (1) of the Chhattisgarh Value Added Tax Act, 2005.\nNotice under section 29 (1) of the Chhattisgarh Value Added Tax Act, 2005.\n(Name) ............\n(Address) .........\nSeal .............\nSignature ................\nDesignation ..............\n*Strike out whichever is not applicable.\nForm 45\nForm 45\n[ See Rule 46 (1)]\nNotice for forfeiture of any amount under section 37(3) of the Chhattisgarh Value Added Tax Act, 2005\nNotice for forfeiture of any amount under section 37(3) of the Chhattisgarh Value Added Tax Act, 2005\n..............(Name of the person)\n..............(Address)\n..............(R.C.No. if any)\nSeal\nPlace ....................\nSignature ...............\nDated ...................\nDesignation .............\nForm 46\nForm 46\n[ See Rule 46(3)]\nApplication for refund of the unauthorisedly collected amount forfeited under section 37 of the Chhattisgarh Value Added Tax Act, 2005\nApplication for refund of the unauthorisedly collected amount forfeited under section 37 of the Chhattisgarh Value Added Tax Act, 2005\nThe Commercial Tax Officer,\n..................................Circle.\nPlace .....................\nSignature ..............................\nDate ......................\nName and address .............\nForm 47\nForm 47\n[ See Rule 47(1)]\nForm 47\nForm 47\nForm 47\nForm 47\nForm 47\nForm 47\n(See Rule 47(1))\n(See Rule 47(1))\n(See Rule 47(1))\n(See Rule 47(1))\n(See Rule 47(1))\n(See Rule 47(1))\nCounter foil\nRefund payment order\nRefund payment order\nRefund payment order\n(under Rs........ (in words)\n(under Rs........ (in words)\n(under Rs........ (in words)\nRupees\nRupees\nRupees\nBook No........\nBook No........\nBook No........\nVoucher No.......\nVoucher No.......\nVoucher No.......\nRefunds\nRefunds\nRefunds\nOrder for refund payable\n(for use in treasury only)\nto........\nR.C.No.........\nTo,\nTo,\nAssessment case\nThe Treasury/ Sub-Treasury\nThe Treasury/ Sub-Treasury\nNo. ..........\nOfficer .......................\nOfficer .......................\n(If refund accrues under order",
"footnote": "",
"is_definition": false,
"sort_order": 81
},
{
"number": "1",
"title": "1. A refund of",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 82
},
{
"number": "2",
"title": "2. A refund of",
"chapter": null,
"content": "of assessment)\nRs. ....................\nRs. ....................\nDate of order .......\n(in words)\n(in words)\nAmount Rs.........\nRs. ..................... has\nRs. ..................... has\nDate ..... Signed ......\nbeen sanctioned in favour of\nbeen sanctioned in favour of\nShri/ M/s. ......................................\nShri/ M/s. ......................................\n...................\n........................ R.C. No.\n........................ R.C. No.\nsignature of the recipient of\n................................\n................................\nthe voucher\nunder section 39 of the\nunder section 39 of the\nDate of encashment in the\nChhattisgarh Value Added\nChhattisgarh Value Added\nGovernment Treasury\nTax Act, 2005 on account of\nTax Act, 2005 on account of\n..........................\n..........................\n..........................\n..........................",
"footnote": "",
"is_definition": false,
"sort_order": 83
},
{
"number": "2",
"title": "2. No refund of the amount",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 84
},
{
"number": "2",
"title": "2. No refund of the amount",
"chapter": null,
"content": "mentioned above has\nmentioned above has\npreviously been granted to\npreviously been granted to\nShri/M/s. ......................\nShri/M/s. ......................\n..........................\n..........................",
"footnote": "",
"is_definition": false,
"sort_order": 85
},
{
"number": "3",
"title": "3. Entry of the order of refund",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 86
},
{
"number": "3",
"title": "3. Entry of the order of refund",
"chapter": null,
"content": "has been duly made in the\nhas been duly made in the\nrelevant record pertaining to\nrelevant record pertaining to\nthe said dealer under my\nthe said dealer under my",
"footnote": "",
"is_definition": false,
"sort_order": 87
},
{
"number": "4",
"title": "4. Please pay to Shri / M/s ....",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 88
},
{
"number": "4",
"title": "4. Please pay to Shri / M/s ....",
"chapter": null,
"content": "..........................\n..........................\nthe sum of Rs. ...................\nthe sum of Rs. ...................\n(in words)\n(in words)\nRupees ......................\nRupees ......................\n..........................\n..........................\nand debit to the head ......\nand debit to the head ......\n..........................\n..........................\nDate .......signed............\nDate .......signed............\nDesignation...................\nDesignation...................\nPay\nPay\nRs. ..........................only\nRs. ..........................only\nPlace ...........................\nPlace ...........................\nDate ................. Treasury\nDate ................. Treasury\nOfficer/sub treasury officer\nOfficer/sub treasury officer\nReceived payment\nReceived payment\n..........................\n..........................\nclaimants signature\nclaimants signature\nOriginal\nOriginal\nForm 48\nForm 48\n[ See Rule 48(1)]\nRefund Adjustment Order\nRefund Adjustment Order\nUnder rupees ............... (in words)\nBook No. ...........\nVoucher No. .........\nThe Treasury/ Sub-Treasury Officer,\n..............\nSeal\nSignature ................\nDate\nDesignation ..............\nCopy forwarded to ..........................\nSignature ................\nDesignation ..............\n(For use in the treasury/ sub-treasury)\n(For use in the treasury/ sub-treasury)\n(To be returned by the treasury/sub-treasury to the officer issuing the refund adjustment order)\nThe Commercial Tax Officer/\nAssistant Commissioner of Commercial Tax\n...................................\nSignature .........................\nTreasury/ sub-treasury officer...................\nDuplicate\nDuplicate\nForm 48\nForm 48\n[ See Rule 48(1)]\nRefund Adjustment Order\nRefund Adjustment Order\nUnder rupees ............... (in words)\nBook No. ...........\nVoucher No. .........\nThe Treasury/ Sub-Treasury Officer,\n..............\nSeal\nSignature ................\nDate\nDesignation ..............\nCopy forwarded to ..........................\nSignature ................\nDesignation ..............\n(For use in the treasury/ sub-treasury)\n(For use in the treasury/ sub-treasury)\n(To be returned by the treasury/sub-treasury to the officer issuing the refund adjustment order)\nThe Commercial Tax Officer/\nAssistant Commissioner of Commercial Tax\n...................................\nSignature .........................\nTreasury/ sub-treasury officer...................\nTriplicate\nTriplicate\nForm 48\nForm 48\n[ See Rule 48(1)]\nRefund Adjustment Order\nRefund Adjustment Order\nUnder rupees ............... (in words)\nBook No. ...........\nVoucher No. .........\nThe Treasury/ Sub-Treasury Officer,\n..............\nSeal\nSignature ................\nDate\nDesignation ..............\nCopy forwarded to ..........................\nSignature ................\nDesignation ..............\n(For use in the treasury/ sub-treasury)\n(For use in the treasury/ sub-treasury)\n(To be returned by the treasury/sub-treasury to the officer issuing the refund adjustment order)\nThe Commercial Tax Officer/\nAssistant Commissioner of Commercial Tax\n...................................\nSignature .........................\nTreasury/ sub-treasury officer...................\nForm 49\nForm 49\n[ See Rule 52(1)]\nInterest payment order\nInterest payment order\nInterest payment order\nUnder Rs. ........\nUnder Rs. ........\nUnder Rs. ........\n(in words)\n(in words)\n(in words)\nBook No. ........\nBook No. ........\nBook No. ........\nInterest on delayed\nInterest on delayed\nInterest on delayed\nrefund - Counterfoil\nrefund\nrefund\nOrder for the payment\n(For use in treasury only)\n(for use in treasury only)\nof interest on delayed\nOrder for payment of\nOrder for payment of\nrefund.\ninterest (Payable at the\ninterest (Payable at the\nName of the dealer ..................\nGovernment Treasury\nGovernment Treasury\nAssessment Case\nwithin three months of\nwithin three months of\nNo. ..................\nthe date of issue)\nthe date of issue)\nDate of service of\nTo,\nTo,\norder directing\nThe Treasury Officer/\nThe Treasury Officer/\nthe refund ..........\nSub-treasury Officer\nSub-treasury Officer\nDate on which refund",
"footnote": "",
"is_definition": false,
"sort_order": 89
},
{
"number": "1",
"title": "1. With reference to the",
"chapter": null,
"content": "1.With reference to the\npayment order or\nassessment record of ...........\nassessment record of ...........\nrefund adjustment\nbearing registration\nbearing registration\norder was issued\ncertificate No. ..............\ncertificate No. ..............\nperiod of delay for\nfor the period from\nfor the period from\nwhich interest is\n.......to..........\n......to..........\npayable.......\nan amount of Rs. .......\nan amount of Rs. ..........\nAmount of delayed\nwas required to be\nwas required to be\nrefund......\nrefunded to.........\nrefunded to........\nAmount of interest",
"footnote": "",
"is_definition": false,
"sort_order": 90
},
{
"number": "2",
"title": "2. The payment of the",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 91
},
{
"number": "2",
"title": "2. The payment of the",
"chapter": null,
"content": "to be paid on\nsaid refund was delayed\nsaid refund was delayed\ndelayed refund\nby a period of........\nby a period of .....\nRs. .................\nand the dealer is entitled to\nand the dealer is entitled to\nsigned ..........\nan interest of Rs. .....at %\nan interest of Rs... at %\nDesignation .........\nper annum under section\nper annum under section\nDate .......\n39(5)of the Chhattisgarh\n39(5)of the Chhattisgarh\nSignature of the\nValue Added Tax Act, 2005\nValue Added Tax Act, 2005\nreceipient",
"footnote": "",
"is_definition": false,
"sort_order": 92
},
{
"number": "3",
"title": "3. A sum of Rs........... is",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 93
},
{
"number": "3",
"title": "3. A sum of Rs....... is",
"chapter": null,
"content": "Date of encashment in\nsanctioned as the interest\nsanctioned as the interest\nthe Government Treasury\non the delayed refund.\non the delayed refund.\nor Sub-treasury",
"footnote": "",
"is_definition": false,
"sort_order": 94
},
{
"number": "4",
"title": "4. No order for the",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 95
},
{
"number": "4",
"title": "4. No order for the",
"chapter": null,
"content": "payment of interest\npayment of interest\nhas previously been\nhas previously been\ngranted and that this\ngranted and that this\norder for payment of\norder for payment of\ninterest has been entered\ninterest has been entered\nin the Original record\nin the Original record\nunder my signature\nunder my signature.\n5.Please pay to.....\n5.Please pay to.....\nthe sum of Rs.......\nthe sum of Rs.......\n(in figures)Rs......\n(in figures)Rs......\n(in words).........and\n(in words)......... and\ndebit it to the head\ndebit it to the head\ndate ......Signature...\ndate .... Signature.....\nPlace ........Date.....\nPlace ........Date.....\nPay Rs. .......only\nPay Rs. .......only\nDate............\nDate............\nTreasury Officer/Sub-\nTreasury Officer/Sub-\nTreasury Officer.....\nTreasury Officer.....\nReceived Payment.....\nReceived Payment.....\nClaimant's Signature.\nClaimant's Signature.\n[Form 50]\n[Form 50]\n[ See Rule 53(1)]\nPart - A\nAudit Report under Section 41 (2) of the Chhattisgarh Value Added Tax Act, 2005\nAudit Report under Section 41 (2) of the Chhattisgarh Value Added Tax Act, 2005\n(i) ..............................................\n(ii) .............................................\n(iii) ............................................\n(iv) .............................................\n(v) ..............................................\n(vi) .............................................\n(vii) ............................................\nChartered Accountant\n(Name)\n(Proprietor/ Partner)\n(Membership No.)\n(Address)\nNotes:\nNotes:\n1. *Delete whichever is not applicable",
"footnote": "",
"is_definition": false,
"sort_order": 96
},
{
"number": "2",
"title": "2. This report has to be given by A Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (No. 30 of 1949)",
"chapter": null,
"content": "Part - B\nStatement of Particulars\nStatement of Particulars\nFor the year ending 31st March ...................\n1.\nName of the dealer\n....................................................\n2.\nAddress\n....................................................\n3.\nRegistration Number:—\n(a)\nChhattisgarh VAT Act (TIN)\n....................................................\n(b)\nCentral Sales Tax Act\n....................................................\n4.\nConstitution of the firm\n....................................................\n5.\n(a)\nIncome Tax PAN\n....................................................\n(b)\nCentral Excise Duty Registration No.\n....................................................\n(c)\nService Tax Registration No.\n....................................................\n6.\nPeriod under audit\n....................................................\n7.\nAddress of all branches and manufacturing units within the\n state\n....................................................\n8.\nAddress of all branches and manufacturing units outside the\n state\n....................................................\n9.\nNature of business :—\n....................................................\nresale/ manufacture/ importer/ exporter/ works\ncontractor/ lessor/ other\n10.\nClass of main goods dealt with by the dealer\n....................................................\n11.\nChange in the nature of business, if any, during the year (the\n brief particulars of such change i.e. new product, new capacity\n etc.)\n....................................................\n12.\nChange in the constitution during the year, if any\n....................................................\n13.\n(a)\nBooks of account maintained (in case books of account are\n maintained in a computer system, mention the books of account\n generated by such computer system).\n....................................................\n(b)\nList of books of account examined.\n....................................................\n14.\nMethod of accounting employed (indicate whether any change from\n the method of account employed in the immediately preceding year)\n....................................................\n(a)\nMethod of valuation of opening and closing stock\n....................................................\n(b)\nState whether there is any change in the method of valuation of\n any of the items as compared to the method employed in the\n immediately preceding year\n....................................................\n16.\nParticulars of Bank Accounts (within the State):\n....................................................\nName of Bank Branch Account No. ........................................ ........................................ ........................................\nName of Bank\nBranch\nAccount No.\n........................................\n........................................\n........................................\n17.\nParticulars of goods accounts :—\n(a)\nTrading:—\nS. No. Name of account Rate of tax (%) Opening Stock (in Rs.) Input Output Closing stock (in Rs.) Purchase (in Rs.) Receipt (in Rs.) Sales (in Rs.) Transfer (in Rs.) Total\nS. No.\nName of account\nRate of tax (%)\nOpening Stock (in Rs.)\nInput\nOutput\nClosing stock (in Rs.)\nPurchase (in Rs.)\nReceipt (in Rs.)\nSales (in Rs.)\nTransfer (in Rs.)\nTotal\n(b)\nIn the case of Manufacturing concerns :—\nParticulars Raw material Finished product Quantity Value (in Rs.) Quantity Value (in Rs.) (i) Opening stock (ii) Purchase (purchase price as defined in VAT Act. I (iii) Receipts other than by- way of purchase (iv) Consumption (v) Sales (sale price as defined in VAT Act) (vi) Transfers (vii) Closing stock (viii) Yield of finished products (ix) Percentage of Yield (x) Shortage if any Note :- 1. Information in regard to above sub-items may be given to the\n extent available. 2. Separate quantitative details on the above list should be\n given in respect of by products also.\nParticulars\nRaw material\nFinished product\nQuantity\nValue (in Rs.)\nQuantity\nValue (in Rs.)\n(i)\nOpening stock\n(ii)\nPurchase (purchase price as defined in VAT Act. I\n(iii)\nReceipts other than by- way of purchase\n(iv)\nConsumption\n(v)\nSales (sale price as defined in VAT Act)\n(vi)\nTransfers\n(vii)\nClosing stock\n(viii)\nYield of finished products\n(ix)\nPercentage of Yield\n(x)\nShortage if any\nNote :-\nNote :-\n1.\nInformation in regard to above sub-items may be given to the\n extent available.\n2.\nSeparate quantitative details on the above list should be\n given in respect of by products also.\n18.\nTurnover (as defined in VAT Act)\n(i)\nTrading goods\n....................................................\n(ii)\nFinished products\n....................................................\n(iii)\nBy product/ waste product\n....................................................\n(iv)\nFixed assets\n....................................................\n(v)\nTransfer of' property in goods in the execution of works\n contract\n....................................................\n(vi)\nTransfer of the right to use any goods including leasing\n thereof\n....................................................\n(vii)\nGoods other than mentioned in (i) to (vi).\n....................................................\n19.\n(i)\nTotal amount of value added tax collected during the year.\n....................................................\n(ii)\nTotal amount of value added tax due for the year.\n....................................................\n(iii)\nTotal amount of value added tax paid during the year.\n....................................................\n20.\n(i)\nTotal amount of C.S.T. collected during the year.\n....................................................\n(ii)\nTotal amount of CST due for the year.\n....................................................\n(iii)\nTotal amount of C.S.T. paid during the year.\n....................................................\n21.\n(i)\nTotal amount of Entry tax due for the year.\n....................................................\n(ii)\nTotal amount of Entry tax paid during the year.\n....................................................\n22.\n(i)\nTotal amount of Professional tax due for the year.\n....................................................\n(ii)\nTotal amount of Professional tax paid during the year.\n....................................................\n23.\nWhether there is any illegal collection, if so whether the same\n has been remitted to Government.\n....................................................\n24.\n(a)\nInterest payable :\n....................................................\n(i)\nunder VAT Act\n(ii)\nunder CST Act\n(iii)\nunder Entry Tax Act\n(b)\nInterest paid :\n....................................................\n(i)\nunder VAT Act\n(ii)\nunder CST Act\n(iii)\nunder Entry Tax Act\n25.\nWhether the purchases are supported by bill/ invoice and tax\n shown separately, if not give details.\n....................................................\n26.\nWhether the sales are supported by bill/ invoice and tax shown\n separately, if not give details.\n....................................................\n27.\nWhether the auditor has come across any violation of the\n Chhattisgarh Value Added Tax Act or rules made there under during\n the course of audit.\n....................................................\n28.\nWhether the auditor has come across any violation of the CST\n Act or rules made there under during the course of audit.\n....................................................\n29.\nWhether the auditor has come across any violation of the Entry\n Tax Act or rules made there under during the course of audit.\n....................................................\n30.\nDetails of inspection of the place of business of the dealer\n during the above year, if any\n....................................................\nI\n .............................. Managing partner/ Proprietor/\n Managing Director/ Manager of M/s ...............................\n (Name and address) ....................... do hereby declare that\n the particulars given above are true and correct to the best of my\n knowledge, information and belief.\nI certify\n that above particulars are verified by me from books of account\n and same are true and correct.\nFor.\n .............................\nSignature Place : Name : Date : Status :\nSignature\nPlace :\nName :\nDate :\nStatus :\nChartered Accountant\n(Name)\n(Proprietor/ Partners)\nMembership\n No. ................\nAddress\n ..............................\nPlace :\n .......................\nDate :\n ........................]\nForm 51\nForm 51\n[ See Rule 53 (2)(i)]\nOrder under Section 41 of the Chhattisgarh Value Added Tax Act, 2005\nOrder under Section 41 of the Chhattisgarh Value Added Tax Act, 2005\nShri. .................................. (Name)\n........................................ (address)\nRegistration Certificate No. ........... (if any)\nSeal\nSignature ..............................\nDate ..............................\nDesignation ..........................\nForm 52\nForm 52\n[ See Rule 56 (9)]\nForm of Summons under Section 46 of the Chhattisgarh Value Added Tax Act, 2005\nForm of Summons under Section 46 of the Chhattisgarh Value Added Tax Act, 2005\n..................................\nPlace ..............................\nSignature ..............................\nDate ..............................\nDesignation ..........................\nForm 53\nForm 53\n[ See Rule 57 (3)]\nMemorandum of appeal against an order of assessment or penalty or refund under the Chhattisgarh Value Added Fax Act, 2005\nMemorandum of appeal against an order of assessment or penalty or refund under the Chhattisgarh Value Added Fax Act, 2005\nThe ...........................\n..................................\nName of the\n dealer or person\n.......................................................\nRegistration\n Certificate No.\n.......................................................\nPlace of\n business\n.......................................................\nName of the\n circle\n.......................................................\n2.\n2.\nThe following particulars are furnished in respect of this\n appeal:\n(A)\n(A)\nPeriod of assessment from .............................. to\n ..............................\n(B)\n(B)\nParticulars\nAs admitted by the appellant\nAs determined by the assessing authority\nTurnover\n.......................................................\n.......................................................\nTaxable turnover\n.......................................................\n.......................................................\nAggregate of Purchase price\n.......................................................\n.......................................................\nliable to purchase tax\nInput Tax Rebate\n.......................................................\n.......................................................\nAmount\n(C)\n(C)\nParticulars of penalty imposed under Section/ Rule\n(i)\n.......................................................\n.......................................................\n(ii)\n.......................................................\n.......................................................\n(iii)\n.......................................................\n.......................................................\nTotal\n(D)\nThe appellant has paid Rs.\n ........................................ before assessment and Rs.\n ........................................ after assessment.\n3.\n3.\nThe notice of demand and a certified copy of the order appealed\n against are attached.\n4.\n4.\nThe appellant has paid out of the total demand of\n Rs........................a sum of Rs..............as required by\n clause ( ) of sub-section (4) of Section 48.\n5.\n5.\nAdditional particulars to be furnished in respect of second\n appeal.\nFollowing relief has been given :\n(a)\namount of reduction in tax, if quantified\n............................................................\n(b)\namount of reduction in penalty if quantified\n............................................................\n(c)\nadditional amount of input tax rebate allowed\n............................................................\n(d)\nthe relief given has not been quantified but the following\n relief has been given which has to be quantified by the assessing\n authority:\n............................................................\nOR\nThe appellate Deputy Commissioner made the following\n enhancement:\n............................................................\n6.\n6.\nThis appeal is made on the following grounds\n............................................................................................................................................\n(here state the grounds on which the appeal is preferred)\n7.\n7.\nThe appellant, therefore, prays for the following relief:\n............................................................................................................................................\n(here give particulars of the relief sought)\nSigned .............................\nDate .............................\n(To\n be signed by the\nappellant\n or by an agent\nduly authorized in writing\nin\n this behalf by the\nappellant)\nAppellant named above hereby declares that what is stated\n herein is true to the best of his information and belief.\nSigned .............................\nDate .............................\n(To\n be signed by the\nappellant\n or by an agent\nduly authorised in writing\nin\n this behalf by the\nappellant)\nForm 54\nForm 54\n[ See Rule 57 (4)]\nApplication for revision under Section 49 (1) of the Chhattisgarh Value Added Tax Act, 2005\nApplication for revision under Section 49 (1) of the Chhattisgarh Value Added Tax Act, 2005\nThe ...........................\n..................................\nName of the\n dealer or person\n.......................................................\nRegistration\n Certificate No.\n.......................................................\nPlace of\n business\n.......................................................\nName of the\n circle\n.......................................................\n2.\n2.\nThe following particulars are furnished in respect of this\n application of revision:\n(A)\n(A)\nPeriod of assessment from .............................. to\n ..............................\n(B)\n(B)\nParticulars\nAs admitted by the applicant\nAs determined by the assessing appellate authority\nTurnover\n.......................................................\n.......................................................\nTaxable turnover\n.......................................................\n.......................................................\nPurchase price liable to\n.......................................................\n.......................................................\npurchase tax\nAggregate of Input Tax Rebate\n.......................................................\n.......................................................\nAmount\n(C)\n(C)\nParticulars of penalty imposed under Section/ Rule\n(i)\n.......................................................\n.......................................................\n(ii)\n.......................................................\n.......................................................\n(iii)\n.......................................................\n.......................................................\nTotal\n(D)\nThe petitioner has paid Rs.\n ........................................ before assessment and Rs.\n ........................................ after assessment.\n3.\n3.\nA certified copy of the order \n against which the revision application is filed is attached. (The notice of demand should also be filed in case the application for revision is against the original order of assessment/ penalty).\n4.\n4.\nAdditional particulars (to be furnished where the revision is filed against the order of appellate Deputy Commissioner. In the appeal preferred by the petitioner, the appeal was dismissed or the following relief has been given.)\n(a)\namount of reduction in tax, if quantified\n............................................................\n(b)\namount of reduction in penalty if quantified\n............................................................\n(c)\nadditional amount of input tax rebate allowed\n............................................................\n(d)\nthe relief given has not been quantified but the following\n relief has been given which has to be quantified by the assessing\n authority:\n............................................................\nOR\nThe appellate Deputy Commissioner made the following\n enhancement:\n............................................................\n5.\n5.\nThis application for revision is made on the following grounds :\n............................................................................................................................................\n(here state the grounds on which the appeal is preferred)\n6.\n6.\nThe petitioner, therefore, prays for the following relief:\n............................................................................................................................................\n(here give particulars of the relief sought)\nSigned .............................\nDate .............................\n(To\n be signed by the\nappellant\n or by an agent\nduly authorized in writing\nin\n this behalf by the\nappellant)\nPetitioner named above hereby declares that what is stated\n herein is true to the best of his information and belief.\nSigned .............................\nDate .............................\n(To\n be signed by the\nappellant\n or by an agent\nduly authorized in writing\nin\n this behalf by the\nappellant)\nForm 55\nForm 55\n[ See Rule 61]\nNotice to a dealer under Section 48 or 49 of the Chhattisgarh Value Added Tax Act, 2005 to pass an order which affects him prejudicially\nNotice to a dealer under Section 48 or 49 of the Chhattisgarh Value Added Tax Act, 2005 to pass an order which affects him prejudicially\nShri. ...............................\nRegistration No. ....................\n(Signed)..................\nDesignation.......................\nForm 56\nForm 56\n[ See Rule 64]\nNotice under sub-section (1) of Section 56 of the Chhattisgarh Value Added fax Act, 2005\nNotice under sub-section (1) of Section 56 of the Chhattisgarh Value Added fax Act, 2005\nShri. ................................\nAddress ..............................\nRegistration No. .....................\nSeal\nPlace .........................................\nSignature\n .........................................\nDated .........................................\nDesignation .....................................\nForm 57\nForm 57\n[ See Rule 66]\nRequisition for the services of a Police Officer\nRequisition for the services of a Police Officer\nThe Station House Officer\n.............................................\nSeal\nPlace .........................................\nSignature\n .........................................\nDated .........................................\nDesignation .....................................\nForm 58\nForm 58\nNotice under Section 57 (6)(b) of Chhattisgarh Value Added Tax Act, 2005\nNotice under Section 57 (6)(b) of Chhattisgarh Value Added Tax Act, 2005\n(Name) ...........................................\n(Address) ........................................\n(Registration Certificate No. ....................)\nSeal\nSignature\n .........................................\nDated .........................................\nDesignation .....................................\nForm 59\nForm 59\n[ See Rule 69 (3)]\nDeclaration\nDeclaration\nUnder Section 58 of the Chhattisgarh Value Added Tax Act, 2005\nUnder Section 58 of the Chhattisgarh Value Added Tax Act, 2005\n1.\n(a) Name and complete address of the consignor or the\n consignee, as the case may be\n......................................................................................\n2.\nPlace from which the goods dispatched\n......................................................................................\n3.\nConsignor's Invoice No. and date\n......................................................................................\n4.\nDestination (including District)\n......................................................................................\n5.\nBrief description of goods\n......................................................................................\n6.\nTotal quantity and total weight\n......................................................................................\n7.\nTotal value\n......................................................................................\n8.\n(a) Name and address of the carrier (transport company or\n owner of the vehicle etc.) and vehicle number.\n......................................................................................\n(b) Bilty/ L.R. No. and date\n......................................................................................\nSeal and signature of the\nconsignor of the goods\n(To be completed in the office of the check post)\nSignature and designation of the officer\nForm 60\nForm 60\n[ See Rule 70]\nDeclaration\nDeclaration\nUnder Section 58 of the Chhattisgarh Value Added Tax Act, 2005 in respect of goods belonging to a person\n1.\n(a)\nName and complete address of the consignor\n................................................................\n(b)\nRegistration Certificate Number under the State Sales Tax law\n of the appropriate State (if any)\n................................................................\n2.\nName and complete address of the consignee\n................................................................\n3.\nName and complete address of the person to whom goods will be\n delivered in case his consignee is described as self in the\n declaration\n................................................................\n4.\nPlace from which the goods dispatched\n................................................................\n5.\nDestination (including District)\n................................................................\n6.\nBrief description of goods\n................................................................\n7.\nTotal quantity\n................................................................\n8.\nTotal weight\n................................................................\n9.\nTotal value\n................................................................\n10.\nConsignor’s Invoice No. and date\n................................................................\n11.\n(a)\nName and address of the carrier (transport company or owner of\n the vehicle etc.)\n................................................................\n(b)\nDetails of the vehicle with its number\n................................................................\n(c)\nName and address of the driver of the vehicle\n................................................................\n(d)\nName and address of the person in charge of the goods\n................................................................\n(e)\nBilty/ L.R.No. and date\n................................................................\nSignature and Designation\nForm 61\nForm 61\n[ See Rule 71 (3)]\nStatement showing the particulars of goods transported under Section 58 of the Chhattisgarh Value Added Tax Act, 2005\nStatement showing the particulars of goods transported under Section 58 of the Chhattisgarh Value Added Tax Act, 2005\nThe ................... (Designation of the officer)\n............................................... (Address)\nWith reference to your requisition No. ................... dated ...............\n(1)\nDetails of the vehicle with Registration No.\n...................................................................\n(2)\nName and address of the driver of the vehicle\n...................................................................\n(3)\nFull name and address with Registration Certificate No. under\n the Chhattisgarh Value Added fax Act, 2005, if any of the dealer\n on whose behalf the goods are consigned.\n...................................................................\n(4)\nFull name and address of the person actually consigning the\n goods if he is a person other than the dealer mentioned in (iii)\n above.\n...................................................................\n(5)\nFull name and address with the Registration Certificate No.\n under the Chhattisgarh Value Added Tax Act, 2005, if and of the\n dealer on whose behalf the goods are actually consigned.\n...................................................................\n(6)\nFull name and address of the person taking delivery of the\n goods.\n...................................................................\n(7)\nName and address of the person incharge of the goods.\n...................................................................\n(8)\nPlace (with district) from which goods dispatched.\n...................................................................\n(9)\nDestination (with district)\n...................................................................\n(10)\nDescription of goods\n...................................................................\n(11)\nQuantity or weight\n...................................................................\n(12)\nValue of goods\n...................................................................\n(13)\nConsignor's Invoice No. and date\n...................................................................\nSignature with Designation\nForm 62\nForm 62\n[ See Rule 73 (2)]\nNotice under sub-Section (11) of Section 58 of the Chhattisgarh Value Added Tax Act, 2005\nNotice under sub-Section (11) of Section 58 of the Chhattisgarh Value Added Tax Act, 2005\n.................... (Name of the Transporter)\n............................................... (Address)\nSeal\nSignature .....................\nDate ...................\nCheck Post Officer\n................... Check Post\n*Strike out whichever is not applicable.\nForm 63\nForm 63\n[ See Rule 73 (4)]\nNotice for disposal by way of sale of goods or the vehicle alongwith the goods under sub-section (15) of Section 58 of the Chhattisgarh Value Added Tax Act, 2005\nNotice for disposal by way of sale of goods or the vehicle alongwith the goods under sub-section (15) of Section 58 of the Chhattisgarh Value Added Tax Act, 2005\n....................(Name of the Transporter)\n........................................(Address)\nSignature ..................\nCheck Post Officer\n...................Check Post.\nForm 64\nForm 64\n[ See Rule 73 (6)|\nOrder of disposal by way of sale of goods or the vehicle alongwith the goods under sub-section (15) of Section 58 of the Chhattisgarh Value Added Tax Act, 2005\nOrder of disposal by way of sale of goods or the vehicle alongwith the goods under sub-section (15) of Section 58 of the Chhattisgarh Value Added Tax Act, 2005\n..............................................\n(here give details of goods/ vehicle)\nSignature .....................\nCheck Post officer\n................. Check Post.\nSignature.....................\nCheck Post Officer\n................. Check Post\nForm 65\nForm 65\n[ See Rule 74 (2)(c)]\nApplication for obtaining declaration in Form 59\nApplication for obtaining declaration in Form 59\nThe Commercial Tax Officer\n....................................\n....................................\nName of the Act\nPeriod\nAmount (in rupees)\n1.\n2.\n3.\n4.\n*Signature of the Proprietor/ Manager/ Secretary of the Company/ Partner of the firm.\nSignature of the dealer or his authorized representative\n* Strikeout whichever is not applicable.\nForm 66\nForm 66\n[ See Rule 74 (3)]\nRegister to be maintained by registered dealers who obtain declaration Form 55 from the Commercial Tax Officer\nRegister to be maintained by registered dealers who obtain declaration Form 55 from the Commercial Tax Officer\nS. No.\nBook and S.No. of Form 59\nName and full address of Consignor/ Consignee\nPlace from where goods dispatched\nDestination\nDescription of goods\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nNo. of Packages\nQuantity/ Weight\nValue of goods (in Rupees)\nInvoice No. and date\nName and full address of the carrier (transporter\n company or owner of the vehicle)\n(7)\n(8)\n(9)\n(10)\n(11)\nTruck No.\nBilty No. and date\nRemarks\n(12)\n(13)\n(14)\nForm 67\nForm 67\n[ See Rule 74 (4)]\nIndemnity Bond\nIndemnity Bond\nS.No.\nNo.of Bill/ invoice challan\nDate\nDescription of goods\nQuantity\nAmount\n(1)\n(2)\n(2)\n(4)\n(5)\n(6)\nSchedule\n(Give details of the properties mortgaged/ charged)\n(Give details of the properties mortgaged/ charged)\n..................\nObligor's Signature\n..................\n(Name and Designation of the Officer)\nForm 68\nForm 68\n[See Rule 74 (9)]\nRegister of issue of blank declarations in Form 59\nRegister of issue of blank declarations in Form 59\nS.No.\nDate\nName and Registration No. of the dealer\nNo. of forms issued\nBook No./ S.No. from ............... to\n ...............\nSignature of the dealer\nRemarks\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n[Form 69]\n[Form 69]\n[ See Rule 75 (2)]\nTransit Pass\nTransit Pass\n......................................\nSignature of the Check Post Officer]\nForm 70\nForm 70\n[ See Rule 77 (1)]\nInformation under Section 02 (1) of the Chhattisgarh Value Added Tax Act, 2005\nInformation under Section 02 (1) of the Chhattisgarh Value Added Tax Act, 2005\nThe Commercial Tax Officer\n..................... Circle\nSignature\n* Strike out whichever is not applicable.\nAcknowledgment\nAcknowledgment\nCommercial Tax Officer\n................ Circle\nForm 71\nForm 71\n[ See Rule 77 (2)]\nRegister of intimations received under Section 62 (1) of the Chhattisgarh Value Added fax Act, 2005\nRegister of intimations received under Section 62 (1) of the Chhattisgarh Value Added fax Act, 2005\n............... Circle\nS.No.\nName of the clearing/ forwarding/ booking agent/\n dalal/ person transporting goods\nAddress\nDate of receipt of intimation\n(1)\n(2)\n(3)\n(4)\nForm 72\nForm 72\n[ See Rule 78(1)]\nApplication for grant of Tax Clearance Certificate\nApplication for grant of Tax Clearance Certificate\nThe Commercial Tax Officer\n........................ Circle\n(1)\nFull name of the applicant\n................................................................\n(2)\nFather's Name\n................................................................\n(3)\nName of the business with address\n................................................................\n(4)\nRegistration Certificate No. (if any)\n................................................................\n(5)\nPermanent address of the applicant\n................................................................\n(6)\nPresent address of the applicant\n................................................................\n(7)\nName, designation and address of the officer before whom\n certificate is to be presented\n................................................................\n(8)\nValue of contract and its duration\n................................................................\n(9)\nAmount of earnest money required to be deposited\n................................................................\nPlace ........................................\nSignature ..................................\nDate ........................................\nStatus ........................................\nAcknowledgment\nAcknowledgment\n.........................\nReceiving Officer\nForm 73\nForm 73\n[ See Rule 78 (2)]\nTax Clearance Certificate\nTax Clearance Certificate\nSeal\nPlace .......................\nSignature .......................\nDate ........................\nCommercial Tax Officer\n.......................Circle\n* Strikeout whichever is not applicable.\nForm 74\nForm 74\n[ See Rule 80]\nStatement of rate wise stock of goods on the date of commencement of Value Added Tax Act, 2005\nStatement of rate wise stock of goods on the date of commencement of Value Added Tax Act, 2005\nS.No\nName of goods\nRate of Tax\nQuantity\nValue\n(1)\n(2)\n(3)\n(4)\n(5)\nDate of Purchase\nFrom whom purchased\nR.C. No.\nRemarks\n(6)\n(7)\n(8)\n(9)\nSeal\nPlace : ................................\nSignature ...................................\nDate : ................................\nName and status of the person\n....................................................\n[Form 75]\n[Form 75]\n[ See Rule 62-A (1)]\nApplication for grant of relief under sub-section (7) of Section 49 of the Chhattisgarh Value Added Tax Act, 2005\nApplication for grant of relief under sub-section (7) of Section 49 of the Chhattisgarh Value Added Tax Act, 2005\nThe Secretary,\nChhattisgarh Government,\nCommercial Taxes Department,\nMantralaya, D.K.S. Bhavvan,\nRaipur.\n(a) Name and Designation of the officer passing order ...........................\n(b) Date of order ..........................................................\n(c) If the order against which relief is sought pertains to an assessment,--\n(i) Period of assessment...........................................\n(ii) Amount of tax assessed, imposed interest and penalty-\nTax\nInterest\nPenalty\nTotal\nRs. ..............\nRs. ..............\nRs. ..............\nRs. ..............\n(d) Particulars of the order passed where the order does not relate to assessment of tax and/or imposition of penalty :.......\n(a) Name & designation of the Appellate/ Revision Authority.......................\n(b) Case No. and date of order..................................................\n(c) Relief granted, if any, by the Appellate/Revision Authority.............\nTax\nInterest\nPenalty\nTotal\nRs. ..............\nRs. ..............\nRs. ..............\nRs. ..............\n(b) Total amount paid (with challan No. and date) ...........................................\n(c) Balance of tax, interest and penalty payable at the time of making the application:\nTax\nInterest\nPenalty\nTotal\nRs. ..............\nRs. ..............\nRs. ..............\nRs. ..............\n(d) Admitted tax, interest and penalty (provide grounds and reasons separately):-\nTax\nInterest\nPenalty\nTotal\nRs. ..............\nRs. ..............\nRs. ..............\nRs. ..............\n(e) Particulars of deposit of admitted tax. interest and penalty (with challan No. and date) :\nTax\nInterest\nPenalty\nTotal\nRs. ..............\nRs. ..............\nRs. ..............\nRs. ..............\nSignature .................................\nPlace .......................................\nName .......................................\nDate .......................................\nStatus ......................................]",
"footnote": "",
"is_definition": false,
"sort_order": 97
}
],
"metadata": {
"Act ID": "cg084",
"Act Number": "Published vide Notification No. F-10/6/2006/CT/5/(12), C.G. Rapatra (Asadharan), dated 21-3-2006 at pages 172 (144)-(264)",
"Enactment Date": "",
"Act Year": "2006",
"Short Title": "Chhattisgarh Value Added Tax Rules, 2006",
"Type": "STATE",
"Location": "Chhattisgarh"
},
"updated_at": "2026-09-29 21:55:19"
}