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State of Chattisgarh - Section

Section 9 in Chhattisgarh Value Added Tax Rules, 2006

9. Claiming by or allowing to a registered dealer rebate of input tax under Sections 13 and 73.

(1)Any claim in respect of input tax rebate that may be made by a registered dealer under sub-section (1) of Section 13 of the Act, in his return under Section 19 shall be supported by a bill, invoice or cash memorandum issued by the selling registered dealer. Any such claim in respect of the input tax rebate shall be made by such registered dealer in his return in Form 17 and such claim shall be allowed at the time of assessment under sub-section (4), sub-section (5) or sub-section (6) of Section 21 on the production of the relevant bill, invoice or cash memorandum. No such claim shall be made or be allowed if the said bill, invoice or cash memorandum does not indicate the amount of tax collected by the selling registered dealer. [The payment may also be made electronically as per the provisions of Chhattisgarh Treasury Code Volume-I and Volume-II.] [Inserted by Notification No. F-10/90/2006/CT./V (82), dated 6-10-2006 (w.e.f. 6-10-2006).]
(2)Where a registered dealer, other than a registered dealer who dispatches any goods specified in Schedule II of the Act, to another such dealer for sale on commission, purchases such goods specified in the said Schedule taxable under clause (i) of Section 8 from another registered dealer for sale or for use or consumption for/in the manufacture or for/in mining of goods specified in the said Schedule for sale within the State of Chhattisgarh or in the course of interstate trade and commerce or for sale outside the State and any goods specified in the said Schedule and Schedule I for sale in the course of export out of the territory of India, the input tax rebate under sub-section (1) of Section 13 shall be claimed by or be allowed to such dealer to the extent of the amount of the tax under [* * *] [Omitted by Notification No. F-10/6/2006/CT/V (29), dated 3-5-2007 (w.e.f. 1-4-2006).] Section 8 collected by the selling registered dealer in respect of such goods and indicated in the relevant bill, invoice or cash memorandum :Provided that input tax rebate in respect of the sale of goods and the goods used/consumed for/in manufacture or for/in mining of goods specified in Schedule II of the Act sold outside the State of Chhattisgarh by way of stock transfer be allowed at the rate which is in excess of four percent of input tax
(3)
(a)Where a registered dealer purchases capital goods for use in the course of business or for use/consumption in the manufactures or for in mining of goods for sale, the input tax rebate under Section 13 equal to the amount of tax arrived at, as per the provisions of sub-rule (2), be claimed or be allowed to such dealer.
(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 :-
(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;
(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,
if the purchase value of such capital goods is more than rupees one lac in a month and in one instalment if the purchase value is less than rupees one lac in a month.
(4)Where a registered dealer (commission agent) receives any goods specified in Schedule II from another such dealer (principal) for sale on commission, input tax rebate in respect of goods referred to in sub-rule (1) shall be claimed by or allowed to the commission agent when such claim is supported by a declaration in Form 8 issued by the principal and a declaration in Form 9 given by him (commission agent).
(5)Where a registered dealer (principal) sells any goods which have borne tax under sub-section (i) of Section 8 or sells any goods manufactured by him by consumption or use of any goods specified in Schedule 11 of the Act other than those specified in Schedule III of the Act and also dispatches goods to the commission agent for sale on commission, such dealer (principal) shall claim or be allowed input tax rebate only in respect of the sale of the said goods sold by him or the goods that have been used or consumed in the manufacture of the goods sold by him. If input tax rebate has been claimed by him in respect of any such goods subsequently despatched to a commission agent for sale on commission such dealer (principal) shall be liable to pay tax under [* * *] [Omitted by Notification No. F-10/6/2006/CT/V (29), dated 3-5-2007 (w.e f. 1-4-2006).] of Section 8 in accordance with the provisions of clause (a) of sub-section (5) of Section 13.
(6)
(a)A registered dealer shall claim or be allowed input tax rebate under Section 73, if he has furnished the statement of stock in the manner laid down in Rule 80.
(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 :-
Sale price x rate of tax under the repealed Act100 + rate of tax under the repealed Act
(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.
On the net turnover so computed tax shall be calculated at the rate specified in sub-section (2) or (3), as the case may be, of Section 73 and input tax rebate equal to the amount of tax so calculated shall be claimed by or be allowed to the registered dealer.
(7)The amount of input tax rebate to the credit of a registered dealer computed in accordance with the provisions of sub-section (2) or (3) of Section 73 of the Act shall be claimed or be allowed in twelve equal instalments within a period of one year commencing from the date of commencement of the Act. The instalment of the input tax rebate, relating to each month shall be claimed or be allowed at the beginning of such month.Explanation : - For the purpose of sub-rule [(6)] [Substituted by Notification No. F-10/6/2006/CT/V (29), dated 3-5-2007 (w.e.f. 1-4-2006).], the expression "sale price" used in the formula given thereof means the sale price of the goods at the hands of the selling registered dealer from whom the tax paid goods relating to which input tax rebate is claimed by the registered dealer had been purchased.Chapter - V