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State of Chattisgarh - Section

Section 7A in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976

7A. [ Procedure for composition under Section 7-A. [Inserted by Notification No. 3729-6750-V-ST, dated 24-11-1977.]

(1)A dealer who desires to opt for the scheme specified in sub-section (1) of Section 7-A shall send an intimation in Form VI to the appropriate Commercial Tax Officer before sixty days of the commencement of the quarter from which the option is proposed to be exercised.
(2)
(i)The composition money payable for any period under sub-section (1) of Section 7-A shall be computed as follows ;-
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. ..................................................
(ii)The deduction under sub-clause (d) in clause (i) shall be given from the amount arrived at in sub-clause (c) thereof in the same proportion as the population of the local area, in respect of which the goods are local goods, bears to the total population of Chhattisgarh according to the last census.
(iii)The composition money under this sub-rule shall be paid for every period for which a return is required to be furnished and proof of payment shall be sent along with the return for that period.
(3)The option exercised under sub-rule (1) shall remain in force till such time it is revoked in the manner laid down in sub-rule (4).
(4)Where a dealer, who has opted for the composition scheme, desires to opt out of it, he shall send an intimation in Form VI to that effect to the appropriate Commercial Tax Officer before sixty days from the commencement of the next quarter and obtain his acknowledgment in token of the receipt of the intimation. On giving such intimation, the option of the dealer for composition scheme shall stand revoked from the commencement of the next quarter immediately following the expiry of the period of sixty days referred to above and thereupon the provisions of Section 7-A shall not apply to such dealer from such date.
(5)The following particulars of dealers who have cither opted for or who have opted out of the composition scheme shall be published by the Commissioner in the "Chhattisgarh Gazette" for general information. The particulars shall also be published in such local newspapers as the Commissioner may direct.
(i)Name and full address of the dealer.
(ii)Registration number under the Vanijyik Kar Adhiniyam.
(iii)Date from which he has opted for the composition scheme.
(iv)Date from which he has opted out of the composition scheme.
(v)Goods in respect of which composition is made and local area in respect of which such goods arc local goods.]