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State of Chattisgarh - Section

Section 8 in Chhattisgarh Value Added Tax Rules, 2006

8. Composition of Tax.

(1)Every registered dealer referred to in sub-section (1) of Section 10 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, shall within thirty days of the commencement of the execution of works contract or contracts, unless prevented by sufficient cause, make an application in Form 5 to appropriate Commercial Tax Officer. [A dealer may file return in Form VII electronically affixing his digital signature issued by certifying authority authorised by the Commissioner.] [Inserted by Notification No. F-10/90/2006/CT/V (84), dated 6-10-2006.]
(2)On receipt of the [under sub-rule (1) and sub-rule (10)] [Inserted by Notification No. F-10/6/2006/CT/V (29), dated 3-5-2007 (w.e.f. 1-4-2006).] application the appropriate Commercial Tax Officer shall verify the correctness of the application and on being so satisfied, the appropriate Commercial Tax Officer shall by an order in writing grant permission to the registered dealer to make lump sum payment by way of composition and send a copy thereof to the registered dealer making the application.
(3)The amount to be paid in lump sum by way of composition shall be determined at the rate mentioned against each type of contract specified below and shall be so determined at such rate on the total monetary consideration received or receivable by the registered dealer in respect of such works contract.
Sr. No. Type of Contract Rate at which lump sum shall be determined
1 Civil works like construction of 2 Per cent building,bridges, roads, dams, barrages, canals, diversion excluding-  
  (a) supply and installation of air-coolers or air-conditioners,air conditioning equipments;  
  (b) supply and fitting of electrical goods and equipments;  
  (c) fabrication and installation of elevators (lifts) andescalators.  
2 Fabrication and installation of plant and machinery. 3 Per cent
3 Supply and installation of air conditioners, air coolers, airconditioning equipments including deep freezers, cold storageplant and humidification plants. 10 Per cent
4 All other contracts not specified in serial numbers 1 to 3above. 4 Per cent
(4)On the commencement of the execution of works contract or contracts, a registered dealer to whom permission has been granted under sub-rule (1) shall pay within thirty days of the receipt of the amount or the amount becoming recoverable, into the government treasury, that much amount out of the amount payable by way of composition on such amount, which remains after deduction therefrom the amount deducted at source under the provisions of sub-section (2) of Section 27.
(5)Every such registered dealer shall within thirty days of the close of the quarter ending on 30th June, 30th September, 31st December, 31st March, send a statement in Form 6 to the appropriate Commercial Tax Officer enclosing therewith the copies of the challan as also the certificate issued under sub-section (3) of Section 27 by the person making the deduction of an amount at source under sub-section (2) of the said Section in proof of the pavment of lump sum amount by way of composition made during the quarter. [A dealer may file statement in Form 6 electronically [without digital signature or] [Inserted by Notification No. F-10/90/2006/CT/V (82), dated 6-10-2006 (w.e.f. 6-10-2006).] 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] [Inserted by Notification No. F-10/28/2007/CT/V (16), dated 2-4-2007 (w.e.f. 1-4-2007).].
(6)On receipt of the statement in Form 6 [and in Form 7] [Inserted by Notification No. F-10/6/2006/CT/V (29), dated 3-5-2007 (w.e.f. 1-4-2006).] the appropriate Commercial Tax Officer shall verify the correctness of the amounts paid by way of composition by the registered dealer. If he is not satisfied about the correctness of the payments made, he shall, by order in writing, determine the correct amount payable by the registered dealer during the quarter and if the amount so determined is more than the amount paid by the registered dealer the appropriate Commercial Tax Officer shall require the registered dealer to pay the balance of the amount within fifteen days from the date of service of the notice of demand issued by him for this purpose. The registered dealer, on payment of the balance within the specified time, shall send a copy of the challan to the appropriate Commercial Tax Officer in proof of such payment within seven days of the date of payment.
(7)Where the registered dealer fads to pay the balance of the amount within the time specified in the notice of demand issued under sub-rule (6) or within such further time as may have been granted to him for the purpose on an application made by him in this behalf, the appropriate Commercial Tax Officer may revoke the permission granted to the registered dealer under sub-rule (2) in respect of the works contract or contracts in relation to which such default has been committed and thereupon the registered dealer shall be liable to be assessed under Section 21 in respect of such works contract or contracts in relation to which permission has been revoked.
(8)When the permission granted to a registered dealer under sub-rule (2) is revoked under sub-rule (7), the provisions of Sections 19, 21, 41 and 42 shall apply to such registered dealer in relation to the works contract in respect of which permission had been granted to him.
(9)A registered dealer eligible to pay a lump sum in lieu of tax by way of composition under sub-section (2) of Section 10, may opt for such composition and give his option in Form 5 to the appropriate Commercial Tax Officer within the period specified in clause (a) of sub-section (2) of Section 10.
(10)The lump sum payable by a registered dealer shall be one half percent of his turn over of goods other than cooked food specified in Schedule II of the Act and [4] [Substituted by Notification No. F-10/28/2007/CT/V (15), dated 2-4-2007 (w.e.f. 1-4-2007).] percent of his turnover of cooked food [excluding sweets and namkeen, and 4 percent of his turnover-of sweets and namkeen] [Inserted by Notification No F-10/42/2006/CT/V (38), dated 3-4-2006 (w.e.f. 1-4-2006).] for every quarter of the year for which the option has been given. Such lump sum shall be said [* * *] [Omitted by Notification No. F-10/81/2006/CT/V (67), dated 24-8-2006 (w.e.l 1-4-2006).] by challan in Form 34. A copy of challan in proof of such payment along with the statement of sales in Form 7 during the said period shall be sent to the appropriate Commercial Tax Officer within [thirty days of the expiry of the quarter] [Substituted by Notification No. F-10/81/2006/CT/V (67), dated 24-8-2006 (w.e.f. 1-4-2006).]. [A dealer may file statement in Form 7 electronically [without digital signature or] [Inserted by Notification No. F-10/90/2006/CI TV (82), dated 6-10-2006 (w.e.f. 6-10-2006).] 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] [Inserted by Notification No. F-10/28/2007/CT/V (16), dated 2-4-2007 (w.e.f. 1-4-2007).].
(11)Where an option given by a registered dealer under clause (a) of sub-section (2) of Section 10 stands revoked under the provisions of clause (b) of said sub-section, such dealer shall, for the period from the date on which the option stands revoked, to the date of expiry of the year for which the option has been given shall furnish returns in accordance with the provisions of Section 19.Chapter - IV