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Commercial Tax Department - Chhattisgarh

PROPOSED DRAFT AMENDMENT

1. In Rule 4:-

(i) In sub-rule (1) for the words “one member” the words “one or more

members” shall be substituted.

(ii) In clause (a) of sub-rule (2) the words “at least for three years” shall

be omitted.

(iii) In clause (b) of sub-rule (2) the words “Madhya Pradesh or” shall be

omitted.

(iv) In clause (b) of sub-rule (3) for the word “two” the word “five” and

for the word “sixty two” the word “sixty five” shall be substituted.

(v) For sub-rule (8) the following sub-rule shall be substituted, namely:-

“(8) (i) In case Chairman/Member of the Tribunal has a difference

of opinion about any earlier judgment passed by a single Member

then the case shall be referred to the full bench.

(ii) If the opinion of the members of a Bench is divided, in

such cases, then the decision of the majority shall prevail. If the

members are equally divided in opinion, then they shall state such

point or points on which they differ in opinion and refer the case to

the Chairman of the Tribunal. The Chairman shall direct one or more

members of the tribunal, including those who first heard for hearing

on such point or points and the case shall be decided on such point or

points according to the majority of the Tribunal.

Provided that if at any time the Tribunal consists of

only two members, then in such cases, the decision of the chairman

of the Tribunal shall be final.

2. In Rule 8:-

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(i) The existing sub-rule (1) shall be renumbered as clause (a) of sub-

rule (1) thereof, and after the end of clause (a) as so renumbered the

following proviso shall be added, namely:-

“Provided that, the registered dealer who once opts the facility of

composition under sub-section (1) of Section 10 and enters into other

contract or contracts, may send intimation of such work contract or

contracts electronically in Form – 5AA, within 30 days of the

commencement of the execution of such contract or contracts to appropriate

Assistant Commissioner/ Commercial Tax Officer.”

(ii) After clause (a) the following clause (b) shall be added, namely:-

(b) Every registered dealer who is a builder and is engaged in the

construction business of commercial/ residential buildings, and enters into

agreement with the buyers in the project, and, who is desirous of making a

lump sum payment by way of composition in respect of the tax payable by

him in relation to goods to be supplied in the execution of works contract or

contracts, under the agreement in the project, shall within thirty days of the

commencement of such project for the execution of works contract or

contracts, unless prevented by sufficient cause, furnish an application

electronically in form- 5 to appropriate Commercial Tax Officer.

(iii) After sub-rule (11) the following sub-rules shall be added, namely:-

"(12) The annual statement in Form-6 and Form-7 specified in sub-rule (5)

and (10) may be revised only once within sixty days from the date of expiry

of the year.”

"(13) A dealer opting for composition under section 10 shall not collect

tax separately in bill, invoice or cash memo.”

3. In Rule-9:-

In sub-rule (2) the words “clause (i) of " shall be omitted.

4. In Rule-11:-

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(i) In sub-clause (iii) of clause (a) of sub-rule (1) for the words "duly

attested by a lawyer or a tax practitioner or a gazette officer" the

words "duly attested by himself" Shall be substituted.

(ii) In sub-rule (3) after the words and figure “in Form- 14” the word

“electronically” shall be substituted.

5. In Rule-15:-

(i) For the existing sub-rule (1) the following sub-rule (1) shall be

substituted; namely :-

"Every dealer or if he dies, his legal representative, who is required

to furnish information under sub-section (8) of Section 16, shall

within thirty days of the occurrence of any event specified therein,

the information of such event, if any, furnish electronically in Form-

12 for cancellation and Form-12-A for amendment or replacement

thereof, as the case may be, to the registering authority."

(ii) In sub rule (2) for the words “report the fact” the words and figure

“apply for amendment in registration certificate electronically in

Form-12-A” shall be substituted.

(iii) After sub rule (3) the following proviso shall be inserted, namely:-

“Provided that the documents of information specified in above sub-

rules shall be sent through departmental web portal to registering

authority.”

6. In Rule-16:-

In sub rule (1) for the words “makes an application for amendment

of his registration certificate” the words and figure “makes an application

electronically in Form-12-A for amendment of his registration certificate” shall

be substituted.

7. In Rule-18:-

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(i) In sub-rule (2) the words and figure "in Form-12“ the word

“electronically” shall be added.

(ii) In sub-rule (5) the words and figure “ and thereupon such dealer

shall send an intimation in form-13 to that effect to the registering

authority" shall be omitted.

8. In Rule-19:-

The existing Rule-19 shall be omitted.

9. In Rule-20:-

(i) Amendment in sub-rule (2) :-

For the existing second proviso of clause (a) of sub-rule (2) the

following proviso shall be substituted, namely:-

“Provided further that, every such registered dealer whose annual

turnover is less than rupees one crore shall furnish for each year a

statement in Form- 18 electronically instead of Form- 17, within

three month from the date of expiry of the year.

(ii) For the existing clause (b) of sub-rule (2) the following clause shall

be substituted:-

(b) "Every registered dealer specified in clause (a) other than the

dealer specified in second proviso of clause (a) of sub-rule (2) of

Rule 20 shall furnish a statement electronically 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

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furnish the audit reports under sub section (2) of Section 41 shall

also furnish such report along with the statement. "

(iii) After clause (c) the following clause (cc) shall be added, namely:-

“(cc) The Annual statement in Form-18 may be revised only once

within thirty days from the last date furnishing the statement

specified under second proviso of clause (a) of sub-rule (2) and

clause (b) of sub-rule (2) of Rule 20.”

10. In Rule-22:-

In sub-rule-(1) the following proviso shall be added, namely:-

“Provided that the revised return may be filed only once.”

11. In Rule-26:-

(i) In sub-rule (1) after the words and figure “in Form-25” the word

“electronically” shall be added.

12. In Rule- 35:-

In sub-rule (1) for the word “thirty” the word “twenty” shall be substituted.

13. In Rule-44:-

(i) In clause (a) of sub-rule (2) after the words and figure “in Form-39”

the word “electronically” shall be added.

(ii) In clause (b) of sub-rule (2) after the words and figure “in Form-40”

the word “electronically” shall be added.

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14. In Rule-55 :-

In serial no 3 of the table in rule, after entry number (iv) against column (3)

and (4) the following entry shall be added, namely:-

(v) verify the correctness of the

details given in the return

Assistant Commercial Tax

Officer

15. Amendment in Form-5 :-

In Form-5 for the words "rupees fifty lacs" the words "rupees sixty lacs"

shall be substituted .

16. Insertion of new Form -5 AA :-

After Form-5A the following new Form -5 AA, prescribed under clause (a)

of sub-rule (1) of Rule 8 shall be inserted.

Form-5 AA

[See rule 8(1) (a)]

Intimation for subsequent contract or contracts to make payment of

lump sum amount by way of composition under section 10(1)(a) of

Chhattisgarh Value Added Tax Act, 2005.

To,

The Assistant Commissioner/Commercial Tax officer

Circle ..........................................................................

I .................................................... a dealer holding registration certificate

No. (TIN) ................................ under the Chhattisgarh Value Added Tax Act,

2005, herby state that I have obtained necessary permission in Form 5A from the

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Assistant Commissioner/commercial tax officer on dated : .......................................

for making payment of lump sum amount by way of composition in lieu of tax

under section 10(1) of the Act,

I herby inform that, I have made another works contract, for execution of

the work ................................................................ (give description of work) of Rs.

....................................... The execution of the contract is commenced on

....................... and likely to be completed by ..........................................................

I desire to pay a lump sum amount by way of composition in lieu of tax that

would by payable on goods that may be supplied in the execution of the said

subsequent works contract awarded to me, and accordingly, I hereby inform under

to proviso of Rule 8(1)(a) of the Chhattisgarh Value Added Tax Rule, 2006.

Place :

Date : Signature of the registered dealer

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17. Amendment of Form-6 :-

For the existing Form 6 prescribed under sub-rule (5) of rule 8 the

following form 6 shall be substituted:-

FORM 6

(See rule 8(5))

Annual Statement under Section 10(1)(a) of

The Chhattisgarh Value Added Tax Act, 2005

TIN

Period of statement

From DD MM YY To DD MM YY

Type of annual Statement: Original/Revised.

Part:A

1 Name of dealer

2 Full address

3 Email address

4 PAN

5 Mobile/Tel. No.

6 Latest details of bank account:

(a) Account No.

(b) Name of bank with

branch

(c) IFS Code

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Part: B

1.

2. Details of deposited amount

(1) Excess amount brought forwarded from last

year

(2) Tax amount deducted at source

(as per payment details)

(3) Tax deposited by contractor

(as per payment details)

3. Total Deposited amount

[2(1)+(2)+(3)]

4. Excess deposited amount

[3-column(6) of above table)

5. Excess amount carried forward in next year (if any)

(From S.No. 4)

6. Excess amount claimed as cash refund (if any)

(From S.No. 4)

Part: C

Payment details (Payment made by contractor):-

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

(1) (2) (3) (4) (5) (6)

S.N.

Description

of the works

Contract(s)

Duration of

contract (s)

Amount received

or receivable

during the year

Rate of

composition

(percent)

Amount of

Composition

(1) (2) (3) (4) (5) (6)

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Payment details (Payment made by Departments/persons, liable for TDS ):-

S.

No

.

Name of

department/perso

n who has

deducted tax

amount

Tax

amount

Challan

No. Date Name of bank

Name of

Branch

(1) (2) (3) (4) (5) (6) (7)

Place :

Date :

Signature of the registered dealer

Declaration

I hereby declare that, the statement made and particulars given above are is true to the

best of my knowledge and belief.

Place :

Date :

Signature of the registered dealer

Acknowledgement and Verification Form

1. Statement identification No.

2. Statement/revised statements

3. TIN

4. Name of the dealer

5. Address

6. Period

7. Date of submission

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8. Details of chhalan

S.No. Challan No. Date Amount Name of

Bank

Branch

9. Other documents

Particular No. Total Amount

TDS certificate

Signature of receiver

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18. Amendment of Form-7

For the existing Form 7 prescribed under sub-rule (10) of rule 8 the

following Form 7 shall be substituted:-

“FORM-7

[(See rule 8(10)]

Annual statement under section 10(2)(a) of

The Chhattisgarh Value Added Tax Act, 2005

TIN Period of statement

2 2

From

DD MM YY

To

DD MM YY

Type of annual statement: Original/Revised.

Part:A

1 Name of dealer

2 Full address

3 Nature of business

(Manufacturer of cooked food/other)

4 PAN

5 Email address

6 Mobile/Tel. No.

7 Latest details of bank account:

(a) Account No.

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(b) Name of bank with branch

(c) IFS Code

Part: B

1 Gross Turnover

2 Turnover of goods specified in

schedule I

3 Taxable Turnover(1-2)

4 Calculation of Tax :

(a) On Taxable turnover up to sixty lac:

S.No. Class of goods Amount of

taxable turnover

Rate of

Lump-sum

Amount of

Lump-sum

1. Cooked food

2. Sweet and Namkeen

3. Other than cooked food and

sweets & Namkeens

Total:

(b) On Taxable turnover above Rs. Sixty lac and up to Rs. One crore (if any)

(under sub-rule (10A) of Rule 8)

S.N. Amount of Taxable

turnover

Rate of Tax Amount of Tax

1

2

Total

5. Total payable amount [4(a)+4(b)]

6. Excess paid amount brought forwarded from last year (if any)

7. Balance payable amount (5-6)

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8. Tax deposited by challan

9. Excess amount carried forward in next year(if any) (7-8)

10. Excess paid amount claimed as cash refund

11. Details of payment:

S.No. Challan No. Date Amount Name of bank Name of branch

1.

2.

Total

Place :

Date :

Signature of the registered dealer

Declaration

I hereby declare that, the statement made and particulars given above are is true to the

best of my knowledge and belief.

Place :

Date :

Signature of the registered dealer

Acknowledgement and Verification Form

1. Statement identification No.

2. Statement/revised statements

3. TIN

4. Name of the dealer

5. Address

6. Period

7. Date of submission

8. Details of chhalan

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

Signature of receiver

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19. Amendment of Form-10 :-

For the existing Form 10 prescribed under sub-rule (1) of rule 11 the following

Form 10 shall be substituted:-

“FORM 10

[See Rule 11 (1)]

Application for grant of registration certificate under section 16, of

The Chhattisgarh Value Added Tax Act, 2005.

To,

The Assistant Commissioner/Commercial Tax Officer

Circle …………………………………………………

Division………………………………………………

I, __________ *Proprietor/Manager/Partner/Director/Authorised person of

company/Karta of HUF, of the business known as M/s ________________________

hereby apply for grant of registration certificate under clause (......) of sub-section (2) of

section 16 of the Chhattisgarh Value Added Tax, 2005.

2. The particulars which regard to the business and the person (s) having interest in the

aforesaid business, are as under , --

(i) Name of the business :-

(ii) Address of business:-

Building/ Flat/Block No.

Name of premises/Building/

Flat/Block

Road/Street/post office

Area/ Locality

Town/City

District

Pin Code

(iii) Email ID :

(iv) (1) Mobile No.

(2) Telephone No.

(v) Status of Business (whether is

a proprietorship/partnership/a

public limited or private

limited company/ H.U.F./ Co-

operative Society/ club or

association)

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(vi) Sector of Business:-

Govt. Department/ Govt.

Enterprises/ Public

Enterprises/Other

(vii) Nature of business with

description of goods :-

Commodity code Description of

goods

(a) Manufacture

(b) Import

(c) Works contract

(d) Mining

(e) Other

(viii) Whether accounts/records are computerised :- Yes / No

(ix) Name of the proprietor / partners/ HUF karta/ directors. with full present and

permanent address and extent of interest in the business;

(complete information shall be compulsorily filled in every column)

S.No. Name

Address of

Proprietor/

Partner/

Director/

Karta of

HUF

Date

of

Birth

Father’s

Name

Building/Flat/Block

No., Name of

premises,

Road/Street/post

office,

Area/Locality,

Town/city, District,

Pin code

Extent

of

interest

in

business

Signature

Signature

with address

of the person

attesting the

signature in

col. (8)

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Note :- Attach passport size photograph of the proprietor or each of the adult partners of the firm

or each adult co-partner of HUF as the case may be, on a separate paper, duly attested by himself

to be enclosed.

(x) Particulars about the proprietor, partner or any person having interest in the business

if he has interest in any other business any where in India, -

Sr. No Full Name

of the

Person

Name of the

Firms and

full address

Registration

No.(Tin)

Home address of

such place with pin

code, Email address,

phone/mobile no.

Extent

Of interest

(1) (2) (3) (4) (5) (6)

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(xi) Registration certificate number (TIN)

and name of the State, if the business

is registered in any other State.

(xii) Date of commencement of the business

(xiii) Date of incorporation of Company/Firm

(xiv) Total Turnover from the date of

commencement of business, to the date

of making the application

(xv) (a) Date on which the total turnover

exceeded the limit prescribed under sub-

section (1) of section 4.

(b) Date of liability to pay tax

(xvi) (a) Whether applied for registration

certificate under section 7(2) of the

Central Sales Tax Act, 1956.

(b) The date of first inter state sale if,

applied for registration certificate u/s

7(1) of the Central Sales Tax Act, 1956.

(xvii) Number and date of licence under the

Chhattisgarh Shops and Establishment

Act, if any (enclose copy).

(xviii) Particulars of immovable property owned by the persons having interest in the

business:-

S.No. Name

of the

person

Description of the immovable property Present

market

value

Extent of

ownership

in the

immovable

property

Land/Building Total

Area

Khasra

No./P.H.No.

Revenue

Circle/Tahsil/

District

(1) (2) (3) (4) (5) (5) (7) (8)

2

(xix) Particulars of income tax permanent account numbers (PAN) of *person/

*company/*partnership firm/*HUF/*Co-operative society/*association of person etc.

having interest in the business, shall be mentioned compulsorily

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S.No.

Name of the

company/firm/HUF/

person etc.

Permanent Account

No.(PAN)

Name and number of the

Income Tax ward.

(1) (2) (3) (4)

(xx) Particular of the bankers through whom the business is transacted shall be mentioned

compulsorily.

S.No. Name of the

Bank

Full address of the

Bank

Bank

account No.

Types of

Accounts

Bank IFS

Code

(1) (2) (3) (4) (5) (6)

(xxi) (a) Name and address of the additional places of business in the state, if any-

Sr.No. Building/Premise Type

(owned/on rent /on

lease/allotted by Govt.)

Address-

Building No./Street No./

Street Area/Locality/

Landmark, District

Name of

Owner

Full add. Of

owner

(1) (2) (3) (4) (5)

(b) Particulars of godowns/warehouses, if any

(xxii) Particulars about the business premises

(whether owned by any person or persons

having interest in the business or taken on

rent or on lease or allotted by the Govt.).

The copy of essential document such as:-

registration document (if owned) /Rent

agreement/lease agreement/ consent letter

(if derived from parental relationship)

enclosed compulsorily.

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Names and addresses of two dealers who is registered, last before two years or more,

under the Chhattisgarh Value Added Tax Act, 2005, identifying the business. (enclose

letters of identification compulsorily)

Sr.

No.

Name &

Address of

the business

TIN

Name of

Profiteer/Partner/

Director/HUF

karta

Mobile No. Description of

goods

(1) (2) (3) (4) (5) (6)

1

2

Place __________

Date__________

Signature

Declaration

I, hereby declare that the above statements made and particulars given are true

to the best of my knowledge and belief.

Place __________

Date__________

Signature

*Strike out whichever is not applicable.

ACKNOWLEDGMENT

Received an application in form 10 for grant of registration certificate under

clause (-) of sub-section (2) of section 16 of the Chhattisgarh Value Added Tax Act,

2005 alongwith an affidavit from Shri____________________.

Seal of Office

Place __________

Date__________

Signature and full name of the

official receiving the application.

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20. Amendment of Form-12 :-

For the existing Form 12 prescribed under sub-rule (1) of Rule 15 and sub-rule (2)

of rule 18 the following Form 12 shall be substituted:-

FORM-12

[See Rule 15(1) and 18(2)]

Application for cancellation of registration certificate

I………………………………………………..Proprietor/Partner/Director/Authori

zed signatory/HUF Karta of the business known as

M/s…………………………………………… holding registration certificate No.(TIN)

22…………………….under the Chhattisgarh value Added Tax Act, 2005. With his

only/principal place of business situated in Municipal Ward No…………(for municipal

area only) at………………………in the Tehsil……………….of the

district…………………….hereby state that:

(a) I have discontinued my business from………………and had the following stock of

goods with me on the said date:

Particulars of stock with value of goods

S.N. Particulars of stock Rate of Tax

% Value of stock

ITR

(if any)

1 0

2 1

3 2

4 3

5 4

6 5

7 14

OR

I have wholly transferred my business on ………………..……………………to

M/s……………………………………............….of……………........…………holding

registration certificate No. (TIN) 22………………………….(if any).

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(b) My Liability of to pay tax has been ceased and my Gross turnover for the last two

consecutive years preceding the current year as also for the current year ( up to the

date of application) was as under:

S.N. year Gross Turnover

1

2

3

I therefore, apply for cancellation of my registration certificate under* clause(a)/

clause(b) of sub-section (10) of section 16 of the said Act.

Place :

Date : signature of the dealer

*Strike out whichever is not applicable.

Acknowledgement

Received an application in form 12 of cancellation of registration certificate under

clause (a)/ clause(b) of sub-section (10) of Section 16 of the Chhattisgarh Value Added

Tax Act, 2005.

Seal of office

Place :

Date :

signature and full name of application receiver

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21. Insertion of Form-12A :-

After Form 12 the following new Form 12A prescribed under Rule 15 and sub-

rule (1) of Rule 16 shall be added:-

FORM-12-A

[See rule 15 and 16(1)]

Application for amendment in registration certificate

TIN

2 2

Name of Dealer ………………………………………………………………

Full Address ………………………………………………………………

S.N. Part of Amendment Proposed Effective date

1 Change in name :

(a) Name of business

(b) PAN

(if partnership firm or company)

2 Change in address of place of business :

(a) address of new premises

(b) name and address of owner of premises

(c) rent/lease amount if premises is on

rent/lease

3 Adding to new branch:

(a) name of branch

(b) full address

(c) name and address of owner of premises

(d) rent/lease amount if premises is on

rent/lease

4 Deletion to branch, enrolled in registration

(a) name of branch

(b) full address

5 Adding to Godown

(a) address of new premises

(b) name and address of owner of premises

(c) rent/lease amount if premises is on

rent/lease

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6 Deletion to godown, enrolled in

registration

(a) address of enrolled godown

7 Change in legal States:

(a) if partnership firm:

(i) New partner's name

(ii) Father's name

(iii) Address of residence

(iv) mobile/Tel.No.

(v) PAN

(vi) Name of outgoing partner

(b) If Company

(i) New director's Name

(ii) Father's Name

(iii) Address of residence

(iv) Mobile/Tel. No.

(v) Name of outgoing director

8 Change in nature of business, namely

manufacture/ importer /others

9 Adding to new commodities:

(a) manufactured goods

(b) Raw material for manufacturing

(c) Incidental goods for manufacturing

(d) Packing material

(e) For Purchases and Sales

10 Change in bank accounts:

(a) Name of Bank

(b) Name of Branch

(c) Accounts numbers

(d) IFS code

11. Other amendment

(a)

(b)

(c)

(d)

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Declaration I……………………………………….(Name)……………………………Status

of the above business hereby declare that the information given in this form is true and

correct.

2. I hereby also declare that all the documents for above amendment(s) has been sent

through departmental web portal.

Date…........................ Signature of applicant

Acknowledgment

Received amendment application in Form 12-A from

m/s…………………………………………..…..(TIN)…………………................Receipt

No. of application.

Date…........................ Signature and full name of application receiver

22. Omission of Form -13:-

The existing Form 13 prescribed under sub-rule (5) of Rule 18 shall be

omitted.

23. Amendment of Form -17:-

For the existing Form 17 prescribed under, clause – (a) of sub-rule (2) of

Rule 20 the following Form 17 shall be substituted:-

FORM - 17

[See Rule 20(2)(a)]

Tin Period of Return

2 2 From DD MM YY To DD MM YY

Type of return: Original/Revised.

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Part-A

(1) Name of the dealer :

(2) Full Address :

(3) Phone/Mobile No.:

(4) Reasons for filling revised return (in case revised return being filled) :

Part-B

1. Gross Turnover

* Gross turnover on the basis of maximum retail price if option has been taken

for payment of tax on maximum retail price of medicine/medical

equipments/devices and implants.

2. Less - (i) Sale return within six months of sales (from sales of this F.Y.) :

(ii) Cash discount :

(iii) Amount of labour charges included in Value of Work Contract if, it

has not been deducted from gross turnover:

(iv) Cost of freight / delivery / installation, when such cost is separately

charged and included in gross turnover.

3. Total [(i)+(ii)+(iii)+(iv)]:

4. Net Turnover (1-3)

5. Deductions:-

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

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

(iii) Turnover of the goods supplied in the execution of works contract

on which tax has been paid by sub-contractor.

(iv) Turnover of the goods on which tax has been paid or payable by

commission agent.

(v) Turnover of the goods on which tax has been paid by principal.

(vi) Deductions u/s. 38 -

(a) Sales out of State/Consignment/Branch transfer.

(b) Sales in the Course of Interstate trade or Commerce.

(c) Sales in the Course of export out of the territories of India.

(d) Sales made to registered dealers u/s 38(1)(iv) (Special Economic Zone)

(vii) Other deduction (give details)

(a)

(b)

(viii) Tax amount included in gross turnover.

Total Deductions:- ( (i) to (viii) )

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6. Taxable Turnover-(4-5)

7. Computation of VAT on Taxable Turnover:- (With commodity code as

given in annexure -2)

Commodity code No. Rate of Tax (%) Taxable Turnover Tax Amount

1

2

3

4

5

7

14

25

Total

8. Purchase Tax u/s. 9

Commodity code No. Rate of Tax (%) Taxable

Amount

Tax payable

5

14

Total

9. Reversal of Input Tax u/s 13(5) S.No. Turnover Rate % Reversal

Amount

(1) (2) (3) (4)

1

2

Total

10. Total Tax payable :

-27-

11. Computation of Input Tax

(a) Input tax carried over from previous return (if any)

(b) Purchased on goods within the period :

(separately shown VAT amount in the purchase bill)

S.No. Rate of tax (%) Purchase Value Input Tax

(1) (2) (3) (4)

(i) 1

(ii) 2

(iii) 3

(iv) 4

(v) 5

(vi) 14

Total

12. Total Input Tax: [(a) + (b)]

13. Adjustment of input Tax

(i) Against the VAT

(ii) Against the Central sales tax

Total [(i) + (ii)]

14. Unadjusted amount of excess Input Tax -if any (12-13)

15. Adjusted Input Tax against VAT [as per S. No. 13(1)]

16. Tax payable amount (10-15)

17. Credit information against the tax payable amount

(i) Amount of TDS u/s 27

(ii) Amount of exemption/determent from payment of tax as new

industry

(iii) Amount of exemption from payment of tax on the goods

purchased from new industries

(iv) Credit of refund adjusted order (as details RAO)

(v) Excess deposited amount by Challan in last period

(vi) Other credit (like – ITR amount allowed in appeal/revision)

Total [(i) to (vi)

18. Balance Tax payable amount (16-17)

19. Amount of Interest (if any)

-28-

20. Total payable amount (18+19)

21. Total deposited amount ( as per payment details)

22. Excess deposited amount by Challan -if any (20-21)

23. Claimed as cash refund

(i) Refundable excess input tax-if any (from S. No. 14)

(ii) Refundable excess deposited amount made by Challan

-if any (From S. No. 22)

Total [(i) +(ii)]

24. Carried forward in next period

(i) Excess input tax -if any (from S. No. 14)

(ii) Excess deposited amount made by challan-if any

(from S. No. 22)

25. Payment Details :

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

(1) (2) (3) (4) (5) (6)

-29-

Annexure-1

A- Dealer wise list of total purchases within the state on which ITR has

claimed

B- Dealer wise list of purchases (other than "A" above ) within the state from

whom purchases more than Rs. 3 lac in a quarter have been made.

S.

No.

Name of dealer with

address from whom

goods purchased

TIN Description of

goods

Total purchase

amount

(1) (2) (3) (4) (5)

C- Dealer wise list of sales to registered dealers within the state where tax

has been separately charged in sale invoice.

S.

No.

Name of dealer

with Address to

whom goods sold

TIN Description

of goods

Total sales Amount

Net Amt. VAT Total

(1) (2) (3) (4) (5) (6) (7)

Total

D- Dealer wise list of sales to such un-registered dealers within the state to whom

sales of more than Rs. 3 lac in a quarter have been made

S.

No.

Name of

dealer

Full

Address

Description

of goods

Total sales Amount

Net Amt. VAT Total

(1) (2) (3) (4) (5) (6) (7)

Total

S. No. Name of

dealer with

address from

whom goods

purchased

TIN Description

of goods

Total purchase amount

Net

amount

VAT amount

(Separately

charged)

Total

(1) (2) (3) (4) (5) (6) (7)

-30-

E- List of refund adjustment order

S.

No.

Amount of refund

adjustment

Order No. of

refund

adjustment

Date Issued by

(1) (2) (3) (4) (5)

Total

Note:- Enclose order copy.

F: Details of unadjusted Input tax rebate allowed in Appeal/Revision cases.

S.No. Appeal/Revision

case No. Period

Order

dated

Amount of

ITR allowed

Name of

Appellate/Revision

authority

Note : enclose original order

Declaration

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

Place :

Date :

Signature ---------------------

Designation ------------------

Seal -----------------------------

Acknowledgement

Received quarterly return for the period .................... to ....................... in Form-17 from

Ms............................. TIN 22............................... along with following challans.

Challan Details

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

(1) (2) (3) (4) (5) (6)

Return Receipt No. .................

Seal of office : .........................

Place : .....................................

Date : .....................................

Signature of receiver

-31-

Annexure-2

List of Commodity and their Code

Code No. Commodity Name

1001 Agriculture Implements (taxable)

1002 Aluminium and its products.

1003 Asbestos Sheets

1004 Automobile parts and accessories

1005 Aviation Turbine Fuels (ATF)

1006 Bardana, Jute Bag and other Packing Materials

1007 Bidi

1008 Building Materials - Gitti, Sand, Murum,Boulder

1009 Cement

1010 Chemical Fertilizer

1011 Chemicals

1012 Cigarette

1013 Coal

1014 Computer, Computer Parts and Accessories

1015 Confectionery Item, Biscuit, Chocolate Toffee, Cake Pastry

1016 Cooked Food

1017 Cosmetic Goods, Hair Oil etc.

1018 Crockery and Cutlery of all types

1019 Cycle, Cycle Tube and Parts

1020 Dryfruits including Pind Khajoor

1021 Edible Oil

1022 Electrical Cables

1023 Electrical Goods

1024 Electronic Goods (A.C., TV, refrigerator etc. and parts thereof )

1025 Explosive

1026 Ferro Alloys

1027 Fireworks

1028 Floor and Wall Tiles

1029 Footwear - Taxable (above Rs. 200)

1030 Four wheeler

1031 Furnace Oil

1032 Furniture

1033 Ghee

1034 Glass sheet and goods made of Glass

1035 Gold- Silver Ornaments, Bullion &Articles

1036 Gudakhu

1037 H.D.P.E. Bag and Woven Sacs

1038 Hardware Goods

-32-

1039 High Speed Diesel

1040 Hosiery and readymade garments

1041 Hydrogeneted Vegetable Oil

1042 Ice-Cream, Kulfi

1043 Iron & Steel

1044 Iron ore

1045 Kerosene Oil

1046 Kirana Goods

1047 L.P.G. - (Commercial Use)

1048 Light Diesel Oil

1049 Lubricants

1050 Machines and Machinery Parts

1051 Medicines

1052 Milk powder

1053 Minor Forest Produce ( Other than Tendu leaves)

1054 Mobile Phone

1055 Natural Gas

1056 Oil Seed

1057 Other goods not covered in above entries of 14%

1058 Other goods not covered in above entries of 5%

1059 Ores and Minerals

1060 P.V.C. Sheets

1061 Paddy

1062 Paints, Dyes, Turpentine Oil, Polish etc.

1063 Pan Masala and Gutkha

1064 Paper of all kinds

1065 Petrol

1066 Plywood, Laminated Sheet such as.Sunmica and Formica

1067 Pump Sets and parts

1068 Sanitary Goods and Fitting

1069 Soft-Drinks, Non Alcohalic Beverages, Fruit Juice of all kinds

1070 Sports Goods

1071 Stationery Goods

1072 Tea and Coffee beans

1073 Tendu Leaves

1074 Timber

1075 Tractor ,Harvestor, its attachment and parts including tyre and tubes

1076 Two Wheeler Vehicles

1077 Tyre tube and Flaps of MotorVehicles

1078 Utensils

1079 Vehicle other than two and four wheelers

1080 0% rated goods

-33-

24. Amendment of Form-18:-

For the existing Form 18 prescribed under, clause – (a) and clause - (b) of sub-rule

(2) of Rule 20 the following Form 18 shall be substituted:-

FORM - 18

[See Rule 20(2)(a) and (b)]

Tin Period of Return

2 2 From DD MM YY To DD MM YY

Type of return: Original/Revised.

Part-A

(1) Name of the dealer :

(2) Full Address :

(3) Nature of Business (manufacturer /importer/ other):

(4) Phone/Mobile No.:

(5) Latest details of Bank account :

1. Account Number

2. Name of Bank with Branch

3. IFS Code

(11) Reasons for filling revised statement

(in case revised statement being filled) :

Part-B

1. Gross Turnover

* Gross turnover on the basis of maximum retail price if option has been taken

for payment of tax on maximum retail price of medicine/medical

equipments/devices and implants.

2. Less - (i) Sale return within six months of sales (from sales of this F.Y.) :

(ii) Cash discount :

(iii) Amount of labour charges included in Value of Work Contract if, it

has not been deducted from gross turnover:

(iv) Cost of freight / delivery / installation, when such cost is separately

charged and included in gross turnover.

-34-

3. Total [(i)+(ii)+(iii)+(iv)]:

4. Net Turnover (1-3)

5. Deductions:-

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

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

(iii) Turnover of the goods supplied in the execution of works contract

on which tax has been paid by sub-contractor.

(iv) Turnover of the goods on which tax has been paid or payable by

commission agent.

(v) Turnover of the goods on which tax has been paid by principal.

(vi) Deductions u/s. 38 -

(a) Sales out of State/Consignment/Branch transfer.

(b) Sales in the Course of Interstate trade or Commerce.

(c) Sales in the Course of export out of the territories of India.

(d) Sales made to registered dealers u/s 38(1)(iv) (Special Economic Zone)

(vii) Other deduction (give details)

(a)

(b)

(viii) Tax amount included in gross turnover.

Total Deductions:- ( (i) to (viii) )

6. Taxable Turnover-(4-5)

7. Computation of VAT on Taxable Turnover:- (With commodity code as

given in annexure -2)

Commodity code No. Rate of Tax (%) Taxable Turnover Tax Amount

1

2

3

4

5

7

14

25

Total

-35-

8. Purchase Tax u/s. 9

Commodity code No. Rate of Tax (%) Taxable

Amount

Tax payable

5

14

Total

9. Reversal of Input Tax u/s 13(5) S.No. Turnover Rate % Reversal

Amount

(1) (2) (3) (4)

1

2

Total

10. Total Tax payable :

11. Computation of Input Tax

(a) Input tax carried over from previous return (if any)

(b) Purchased on goods within the period :

(separately shown VAT amount in the purchase bill)

S.No. Rate of tax (%) Purchase Value Input Tax

(1) (2) (3) (4)

(i) 1

(ii) 2

(iii) 3

(iv) 4

(v) 5

(vi) 14

Total

12. Total Input Tax: [(a) + (b)]

13. Adjustment of input Tax

(iii) Against the VAT

(iv) Against the Central sales tax

Total [(i) + (ii)]

14. Unadjusted amount of excess Input Tax -if any (12-13)

-36-

15. Adjusted Input Tax against VAT [as per S. No. 13(1)]

16. Tax payable amount (10-15)

17. Credit information against the tax payable amount

(vii) Amount of TDS u/s 27

(viii) Amount of exemption/determent from payment of tax as new

industry

(ix) Amount of exemption from payment of tax on the goods

purchased from new industries

(x) Credit of refund adjusted order (as details RAO)

(xi) Excess deposited amount by Challan in last period

(xii) Other credit (like – ITR amount allowed in appeal/revision)

Total [(i) to (vi)

18. Balance Tax payable amount (16-17)

19. Amount of Interest (if any)

20. Total payable amount (18+19)

21. Total deposited amount ( as per payment details)

22. Excess deposited amount by Challan -if any (20-21)

23. Claimed as cash refund

(iii) Refundable excess input tax-if any (from S. No. 14)

(iv) Refundable excess deposited amount made by Challan

-if any (From S. No. 22)

Total [(i) +(ii)]

24. Carried forward in next period

(iii) Excess input tax -if any (from S. No. 14)

(iv) Excess deposited amount made by challan-if any

(from S. No. 22)

25. Payment Details :

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

(1) (2) (3) (4) (5) (6)

-37-

Annexure-1

A- Statement of rate wise stock of goods

S.

No.

Name of the

goods A/c.

Rate of

tax

Opening stock

value

(including tax)

Purchase

(including

tax)

Closing

stock

value

Sales

(1) (2) (3) (4) (5) (6) (7)

Total

B - List of sales return within 6 months in Financial Years

S.

No.

Name of dealer

with Address to

whom goods

have been sold

R.C. No./

TIN No.

Commodity

Code

Name of

Commodity

Rate

of

Tax

Sales

invoice

No./Date

Amount

of Sales

return

Date of

goods

return

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Total

C- Dealer wise list of total purchases within the state on which ITR has claimed

S.

No.

Name of dealer

with Address to

whom goods

sold

TIN Description

of goods

Total sales Amount

Net

Amt.

VAT Total

(1) (2) (3) (4) (5) (6) (7)

Total

D- Dealer wise list of purchases (other than "C" above ) within the state from whom

purchases more than Rs. 3 lac in any of the quarter in a year have been made.

S.

No.

Name of dealer

with Address to

whom goods sold

TIN Descriptio

n of goods

Total sales Amount

Net Amt. VAT Total

(1) (2) (3) (4) (5) (6) (7)

Total

-38-

E- Dealer wise list of sales to such registered dealers within the state where tax has

been separately charged in sales invoice

S.

No.

Name of dealer

with Address to

whom goods sold

TIN Description

of goods

Total sales Amount

Net

Amt.

VAT Total

(1) (2) (3) (4) (5) (6) (7)

F- Dealer wise list of sales to such un-registered dealers within the state to

whom sales of more than Rs. 3 lac in any of the quarter in a year have

been made

S.

No.

Name of dealer Full

Address

Description of

goods

Total sales

Amount

(1) (2) (3) (4) (5)

G List of sales out of state/consignment/branch transfer

S.

No

.

Name of

consignment

agent / branch

with Address

R.C. No./

TIN No.

Commodity

Code

Name of

Commodity

Value of

goods

Challan/

consignment

No.

Date

(1) (2) (3) (4) (5) (6) (7) (8)

Total

Note:- Enclose ‘F’ form.

-39-

H- List of sales in the course of export out of the territories of India

S.

No.

Name of dealer with

address

R.C. No./

TIN No.

Commodity

Code

Name of

Commodity

Value

of

goods

Form-

H/Form

26

(1) (2) (3) (4) (5) (6) (7)

Total

Note:- Enclose ‘H’ form / form 26.

I- List of sales u/s 38(1)(iv) (Special Economic Zone)

S.

No.

Name of dealer with

Address

R.C. No./

TIN No.

Commodity

Code

Name of

Commodity

Value of

goods

Form-I

(1) (2) (3) (4) (5) (6) (7)

Total

Note:- Enclose ‘I’ form.

J- List of sales against declaration without collection of tax

S.

No.

Name of dealer with

Address to whom

goods have been sold

R.C. No./

TIN No.

Commodity

Code

Name of

Commodity

Sales

amount

(1) (2) (3) (4) (5) (6)

Total

Note:- Enclose declaration forms.

K- List of sales against declaration at concessional rate of tax

S.

No.

Name of dealer with

Address to whom goods

have been sold

R.C. No./

TIN No.

Commodity

Code

Name of

Commodity

Rate of

Tax

Sale

Amount

(1) (2) (3) (4) (5) (6) (7)

Total

Note:- Enclose declaration forms.

-40-

L- Details of TDS certificates u/s 27

S.

No.

Name of

person/Department

who deducted Tax

Amount

Total amount

on which tax

amount has

deducted

TDS

Amount

Challan No.

of deposited TDS

amount

Date

(1) (2) (3) (4) (5) (6)

Total

Note:- Enclose TDS certificate

M- List of refund adjustment order

S.

No.

Amount of refund

adjustment

Order No. of

refund

adjustment

Date Issued by

(1) (2) (3) (4) (5)

Total

Note:- Enclose order copy.

N- Details of unadjusted input tax rebate, allowed in appeal/revision cases.

S.

No.

Appeal/Revision

case No.

Period Order

dated

Amount of

ITR allowed

Name of

Appellate/Revision

authority

Note : Enclose original order

Place :

Date :

Signature

Declaration

I hereby declare that the particulars given above are true to the best of my

knowledge and belief.

Place:

Dated:

Signature of dealer…........................………..

Designation ………………............................

Seal of Dealer

-41-

Acknowledgement and Verification Form

. 1. Return Identification Number

2 2. Return/ Revised Return

3. TIN

. 4. Name of Dealer

. 5. Address

. 6. Act

. 7. Period

. 8. Date of Submission

9. Gross Turnover

0 10. Total Tax payable

11. Input tax adjusted

12. Tax deposited amount

1

3

.

13. Details of Challan:

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

14. Other documents

Description Number Total Amount

TDS Certificates

Form- F

Form- H

Form- 26

Form- I

Form- J

RAO

Other

Your statement in form 18 along with Annexure has been received by this office

dated on ………………….. The said statement and Annexure(s) prima-facie Stands

accepted.

Seal

Name and Designation of Authority

-42-

Annexure-2

List of Commodity and their Code

Code No. Commodity Name

1001 Agriculture Implements (taxable)

1002 Aluminium and its products.

1003 Asbestos Sheets

1004 Automobile parts and accessories

1005 Aviation Turbine Fuels (ATF)

1006 Bardana, Jute Bag and other Packing Materials

1007 Bidi

1008 Building Materials - Gitti, Sand, Murum,Boulder

1009 Cement

1010 Chemical Fertilizer

1011 Chemicals

1012 Cigarette

1013 Coal

1014 Computer, Computer Parts and Accessories

1015 Confectionery Item, Biscuit, Chocolate Toffee, Cake Pastry

1016 Cooked Food

1017 Cosmetic Goods, Hair Oil etc.

1018 Crockery and Cutlery of all types

1019 Cycle, Cycle Tube and Parts

1020 Dryfruits including Pind Khajoor

1021 Edible Oil

1022 Electrical Cables

1023 Electrical Goods

1024 Electronic Goods (A.C., TV, refrigerator etc. and parts thereof )

1025 Explosive

1026 Ferro Alloys

1027 Fireworks

1028 Floor and Wall Tiles

1029 Footwear - Taxable (above Rs. 200)

1030 Four wheeler

1031 Furnace Oil

1032 Furniture

1033 Ghee

1034 Glass sheet and goods made of Glass

1035 Gold- Silver Ornaments, Bullion &Articles

1036 Gudakhu

1037 H.D.P.E. Bag and Woven Sacs

1038 Hardware Goods

-43-

1039 High Speed Diesel

1040 Hosiery and readymade garments

1041 Hydrogeneted Vegetable Oil

1042 Ice-Cream, Kulfi

1043 Iron & Steel

1044 Iron ore

1045 Kerosene Oil

1046 Kirana Goods

1047 L.P.G. - (Commercial Use)

1048 Light Diesel Oil

1049 Lubricants

1050 Machines and Machinery Parts

1051 Medicines

1052 Milk powder

1053 Minor Forest Produce ( Other than Tendu leaves)

1054 Mobile Phone

1055 Natural Gas

1056 Oil Seed

1057 Other goods not covered in above entries of 14%

1058 Other goods not covered in above entries of 5%

1059 Ores and Minerals

1060 P.V.C. Sheets

1061 Paddy

1062 Paints, Dyes, Turpentine Oil, Polish etc.

1063 Pan Masala and Gutkha

1064 Paper of all kinds

1065 Petrol

1066 Plywood, Laminated Sheet such as.Sunmica and Formica

1067 Pump Sets and parts

1068 Sanitary Goods and Fitting

1069 Soft-Drinks, Non Alcohalic Beverages, Fruit Juice of all kinds

1070 Sports Goods

1071 Stationery Goods

1072 Tea and Coffee beans

1073 Tendu Leaves

1074 Timber

1075 Tractor ,Harvestor, its attachment and parts including tyre and tubes

1076 Two Wheeler Vehicles

1077 Tyre tube and Flaps of MotorVehicles

1078 Utensils

1079 Vehicle other than two and four wheelers

1080 0% rated goods

-44-

25. Amendment of Form-25:-

For the existing Form 25 prescribed under sub-rule (1) of Rule 26 the following

Form 25 shall be substituted:-

"FORM - 25

[See rule 26(1)]

Quarterly Return by person liable for tax deduction at source.

TIN Period of Return

2 2 DD MM YY TO DD MM YY

From

Part - A

1. Name of person

2. Status/Designation

3. Full address

4. E-mail address

5. Tel./Mobile No.

Part - B

(1) Details of Tax deduction at source under section 27

S.N. Name and

address of

Supplier/

Contractor

Tin

(if

any)

Amount

of

payment

made to

supplier /

contractor

Date of

payment

Nature of

work

(Goods

supplied

or

contract

works)

Tax

amount

deducted

from

payment

Rate of

Tax

deduction

Issued

Form

39 or

40

Issuing

date of

Form

39 or

40

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

(2) Amount of Tax Payable -

(3) Deposited TDS Amount –

-45-

(4) Payment details of TDS Amount –

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

(1) (2) (3) (4) (5) (6)

Place :

Date :

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

Status ...............................

Declaration

I hereby declare that the particulars given above are true to the best of my

knowledge and belief.

Place:

Dated:

Authorised Signatory ….................………..

Status

Acknowledgement

Received quarterly return for the period .................... to ....................... in Form-25 from

Ms............................. TIN 22............................... along with following challans.

Challan Details

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

(1) (2) (3) (4) (5) (6)

Return Receipt No. .................

Seal of office : .........................

Place : .....................................

Date : .....................................

Signature of receiver