State of Chattisgarh - Act
The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
CHHATTISGARH
India
India
The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
Rule THE-CHHATTISGARH-STHANIYA-KSHETRA-ME-MAL-KE-PRAVESH-PAR-KAR-NIYAM-1976 of 1976
- Published on 8 December 1976
- Commenced on 8 December 1976
- [This is the version of this document from 8 December 1976.]
- [Note: The original publication document is not available and this content could not be verified.]
1. Short title and commencement.
2. Definitions.
3. [ Claiming of deductions and set off under the first proviso to sub-section (1) of Section 3. [Substituted by Notification No. 3729-6750-V-ST, dated 24-11-1977.]
- For determining the tax payable under sub-section (1) of Section 3, the dealer shall show in the return in Form VII the value of goods specified in Schedule II and the value of goods specified in Schedule III which are intended to be used by him [as raw materials or as incidental goods] or as packing material or as material for use in the execution of works contracts and if in respect of the entry of any of these goods no tax is payable under the proviso to sub-section (1) of Section 3 the value of goods in regard to which such tax is not payable in accordance with such proviso, shall be shown in the return as deductions. If the tax is not payable in accordance with the above proviso at the time of the entry of the goods, the deduction shall be claimed in the period during which the entry was effected. If the tax is not payable under the proviso for the reason that after their entry they have been disposed of in the manner as specified in the proviso, the deductions may be claimed in the period in which such goods were so disposed of subsequently.]4. [ Concessional rate of tax under the first proviso to sub-section (1) of Section 4 and claiming of set off under the second proviso thereof. [Substituted by Notification No. 3729-67-50-ST-V, dated 24-11-1977.]
5.
[xxx] [Omitted by Notification No. 3729-6750-V-ST, dated 24-11-1977.]6.
[x x x] [Omitted by Notification No. 3729-6750-V-ST, dated 24-11-1977.]7. [ Manner of issue of bill, cash memo or invoice under Section 7. [Substituted by Notification No. 5-2-1979-(12)-V-ST, dated 27-4-1979.]
- A registered dealer required to issue a bill, cash memo or invoice under sub-section (1) or sub-section (2) of Section 7 shall, for each sale of local goods effected by him to another registered dealer, issue a bill, cash memo or invoice after recording therein the statement referred to in sub-section (1) of Section 7. The statement may be recorded by affixing a rubber stamp and, as far as may be, read as follows :-"Local goods for...................(enter here name of local area), entry tax not paid."Every such dealer shall also maintain the counterfoil or duplicate of each of such bill, cash memo or invoice and preserve it till the completion of assessment.]7A. [ Procedure for composition under Section 7-A. [Inserted by Notification No. 3729-6750-V-ST, dated 24-11-1977.]
| Rs. | |
| (a) Gross turnover of local goods | .................................................. |
| (b) Deduct- | |
| (i) Salesoutside the State | .................................................. |
| (ii) Salesin the course of inter-State trade or commerce | .................................................. |
| (iii) Salesin the course of export out of the territory of India | .................................................. |
| Total of (b) | .................................................. |
| (c) Sales within Chhattisgarh [(a)-(b)] | .................................................. |
| (d) Less-Sales likely to have taken place in the local area inrespect of which the goods are local goods to be calculated inthe manner laid down in clause (ii). | .................................................. |
| (e) Sale price of local goods in respect of which compositionmoney is payable | .................................................. |
| (f) Composition money payable to be computed. on (e) above atthe rate specified in Schedule II read with Rule 4. | .................................................. |
8. Furnishing of returns.
9. [ Payment of tax, penalty etc. [Substituted by Notification No. A-5-19-1982 (23)-ST-V, dated 2-5-1984.]
10. Form of order of assessment.
- The order of assessment under the act shall be in [Form X or Form X-B, as the case may be] [Substituted by Notification No. A-5-19-1982 (23)-ST-V, dated 2-5-1984.].11. [ Enrolment by persons liable to pay tax under sub-section (2) of Section 3. [Inserted by Notification No. A-5-19-1982 (23)-ST-V, dated 2-5-1984.]
11A. [ Intimation to be given by persons contracting out works. [Inserted by Notification No. A-5-19-1982 (23)-ST-V, dated 2-5-1984.]
11AA. [ Payment of entry tax under Section 3-A in respect of entry into a local area of motor vehicles, furnishing of returns and assessment. [Substituted by Notification No. F-l0-383/2001/CT/V (61), dated 3-11-2001.]
11B. [ Authority and the manner for assessment of tax under sub-section (2) of Section 3. [Inserted by Notification No. A-5-19-1982 (23)-ST-V, dated 2-5-1984.]
- Tax under sub-section (2) of Section 3 shall be assessed by the Commercial Tax Officer appointed under Section 3 of the Vanijyik Kar Adhiniyam having jurisdiction over the local area in which the person liable to payment of tax under sub-section (2) of Section 3 effects entry of goods in the manner prescribed under the Vanijyik Kar Adhiniyam and the Vanijyik Kar Niyam for a dealer.]11C. [ Appeal or revision against the order of assessment of tax under sub-section (2) of Section 3. [Inserted by Notification No. A-5-19-1982 (23)-ST-V, dated 2-5-1984.]
- The provisions of appeal and revision laid down in the Vanijyik Kar Adhiniyam and the rules made thereunder shall apply to an order of assessment under sub-section (2) of Section 3 in the same manner as they apply to an order of assessment in respect of a dealer under the said Act and the rules.]12. Claiming of set off under Section 19.
- A dealer who is entitled to a set off under Section 19 in respect of the entry of goods into a local area, shall claim such set off in his return in Form VII.12A. [ Refund payment order. [Inserted by Notification No. A-5-15-79 (7)/ST-V, dated 3-2-1981.]
- When an order directing the refund of any amount has been made, refund shall be made by issue of a refund payment order in Form X-A.]13. Furnishing of declaration under Section 21.
- The declaration under Section 21 shall be in Form XIII and shall be furnished to the appropriate Commercial Tax Officer or the Assistant Commercial Tax Officer in charge of a sub-circle.14. Repeal.
- The Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Niyam, 1976 published in the "Chhattisgarh Gazette" (Extraordinary) on the 3rd August, 1976, under this Department Notification No. 2872-2846-V-ST, dated the 3rd August, 1976 are hereby repealed.Form IDeclaration[See Rule 4 (1) (iii) [xxx] [Substituted by Notification No. 3729-6750-V-ST, dated 24-11-1977.]]I,.............a dealer of............local area holding registration certificate No................... under the Chhattisgarh Vanijyik Kar Adhiniyam, 1994, hereby declare that the undermentioned goods have been purchased by me for Rs............ (in figures) Rs..............................(in words) from Shri..........................a dealer of..............................local area holding registration certificate No................... under the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 under purchase order No.................... dated................., as per *bill/cash memo/challan No................................dated and further declare that the said goods are for use by me as raw material [in any of the local areas of..............] [Substituted by Notification No. 3729-6750-V-ST, dated 24-11-1977.].I further declare that the said goods are specified in my registration certificate as raw material and that my said certificate of registration was in force on the dale of aforesaid purchase of goods.(Mention here particulars of goods)Particulars of bill/cash memoDate.............No...............Amount.......... ................................Signature of dealer or his authorised agent.*Strike out whichever is not applicable.[Form II] [Inserted by Notification No. 5-2-79(12)-V-ST, dated 27-4-1979.]Declaration[See Rule 4 (2) (iv) (c)]I, .............................. a dealer holding Registration Certificate No.................... under the Vanijyik Kar Adhiniyam in....................... local area in Circle hereby declare that I have sold in the local area of...................... goods specified in Schedule II (other than those specified in Serial Nos. 3, 13 and 14 thereof) to the Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976, the particulars of which are given below to.......................... a dealer holding Registration Certificate No............................. under the Vanijyik Kar Adhiniyam of.......................local area in.......................Circle.2. I further declare that on the goods sold by me to the aforesaid dealer I paid entry tax at full rate under the said Act.
Particulars of goods sold| SI. No. | Date of Sale | Description of goods | Quantity | Value | Remarks |
| (1) | (2) | (3) | (4) | (5) | (6) |
| TIN | Return for the Period | |||||||||||||||||
| 2 | 2 | From | DD | MM | YY | To | DD | MM | YY | |||||||||
| (For official use only) | ||||||||
| Date or receipt | D | D | M | M | Y | Y | Y | Y |
1. ..................................................
2. ..................................................
| 1. | (i) | Value of goods purchased during the period | {| |
| S.No. | Taxable Turnover | Rate of Tax | Tax Amount |
| 1 | |||
| 2 | |||
| 3 | |||
| 4 | |||
| 5 | |||
| Total |
| S.No. | Challan No. | Date | Amount | Name of Bank | Branch |
| Total: |
| Place ................... | Signature .............................. |
| Date .................... | Designation .......................... |
| Seal of dealer, if any ............ |
| TIN | 2 | 2 |
| S.No. | Challan No. | Date | Amount | Name of Bank | Branch |
| Total: |
| Return Receipt Number ............... | ................................... |
| Date ................................. | Signature, Name and Designationof employeereceiving return] |
2. I further declare that if any time I enter any goods specified in Schedule II to the said Adhiniyam in the course of my business in the said local area(s) for the purposes specified in clause (a) of sub-section (1) of Section 3 or enter any goods specified in Schedule III to the said Adhiniyam, in the said local area(s) by way of import from any place outside the State of Chhattisgarh or other than by way of purchase within the State of Chhattisgarh for the purposes specified in clause (b) of sub-section (1) of Section 3, I shall send previous intimation thereof to the appropriate Commercial Tax Officer.
Place...............Date................Signature.......................Status.............................][Form VII-B] [Inserted by Notification No. A-5-19-1982 (23)-ST-V, dated 2-5-1984.]Return of entry tax payable by a person liable to pay tax under sub-section (2) of Section 3 of the Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976[See Rule 8 (3) (a)]Place of work..................... Initials of receiving clerk............. return of entry tax payable for the period from...................... ending with the..............day of.......19........Name of the person...............................................................Address of the person............................................................Name of the places where works contracts undertaken..............................1. ..........................................................................
2. ..........................................................................
3. ..........................................................................
Particulars of works contract-| Name and address of the place where work isexecuted | Nature of the work contracted | Date of commencement of the work contracted | Name of parties to the contract | Value of the contract | Period of validity of the contract |
| (1) | (2) | (3) | (4) | (5) | (6) |
| 1. Value of goods notified under sub-section (2) of Section 3entered into the local area during the period for consumption,use or sale. | Purchase value | Market value |
| 2. Deduction in respect of goods notified under sub-section(2) of Section 3 that have already been subjected to entry tax orthat entry tax is liable to be paid by any other person ordealer. | ............. | ............ |
| 3. Taxable quantum on which entry tax is payable. | .............. | ............ |
| 4. Rate-wise breakup of taxable quantum. | Rate of tax at (indicate the rate applicable).Rs. Rs. Rs. Rs. | |
| 5. Entry tax payable. | ||
| 6. Entry tax paid with Challan No. and date. | ............ | ........... |
| Type of vehicle | Model | Engine No. | Chassis No. | Registration No. | Amount Rs. |
| TIN | Period of annual statement | |||||||||||||||||
| 2 | 2 | From | DD | MM | YY | To | DD | MM | YY | |||||||||
| (For official use only) | ||||||||
| Date or receipt | D | D | M | M | Y | Y | Y | Y |
1. ................................................
2. ................................................
Part - A {||-| 1.| (i)| Value of goods purchased during the period|| S.No. | Taxable Turnover | Rate of Tax | Tax Amount |
| 1 | |||
| 2 | |||
| 3 | |||
| 4 | |||
| 5 | |||
| Total |
| S.No. | Challan No. | Date | Amount | Name of Bank | Branch |
| Total: |
| S.No. | Name of dealer with Address to whom goods havebeen sold | R.C. No./TIN No. | Description of goods sold | Amount of sale | Remarks |
| (1) | (2) | (3) | (4) | (5) | (6) |
| Total |
| S.No. | Name of dealer with Address to whom goods havebeen sold | R.C. No./TIN No. | Description of goods sold | Amount of sale | Remarks |
| (1) | (2) | (3) | (4) | (5) | (6) |
| Total |
| TIN | 2 | 2 |
| S.No. | Particulars of Challans/documents | Total No. of Challans/documents | Total Amount of Challans/documents |
| (1) | |||
| (2) | |||
| (3) | |||
| (4) |
| SI. No. | Name of the Goods | Opening Stock (in Rs.) | Purchased, acquired, obtained during the year (inRs.) | Disposal during the year | Closing balance at the end of the year (in Rs.) |
| (1) | (2) | (3) | (4) | (5) | (6) |