The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976

Published vide Notification No. 4279-5781-5-ST, M.P. Gazette (Asadharan), dated 8-12-1976

cg076

LEGISLATIVE HISTORY 6

· Notification No. 3729-6750-V-ST, dated 24-11-1977. Published in M.P. Rajpatra (Asadharan), dated 26-11-1977 at pp. 1860-68

· Notification No. A-5-8-77-V-ST, dated 21-5-1978, Published in M.P. Rajpatra, Part IV(Ga), dated 14-7-1978 at p. 196

· Notification No. 5-2-79(12)-V-ST, dated 27-4-1979, Published in M.P. Rajpatra (Asadharan), dated 28-4-1979 at p. 1372

· Notification No. A-5-15-79(7)/ST-V, dated 3-2-1981, published in M.P. Rajpatra (Asadharan), dated 5-2-1981 at p. 215

· Notification No. A-5-19-1982 (23) ST-V, dated 2-5-1984, published in M.P. Rajpatra (Asadharan), dated 5-5-1984 at p. 1428

· Notification No. A-5-5-1986-(47)-ST-V, dated 14-5-1986, published in M.P. Rajpatra (Asadharan), dated 15-5-1986 at p. 801

· Notification No. A-5-7-95-S.T.-V (59), dated 17-7-1995, published in M.P. Rajpatra (Asadharan), dated 17-7-1995 at p. 710 (1)

· Notification No. F-10-383/2001 /C.T./V (61), dated 3-11-2001, published in Chhattisgarh Rajpatra (Asadharan), dated 3-11-2001

· Notification No. 84, dated 6-10-2006

· Notification No. F- 10-28/2007/CT/V (18), dated 2-4-2007, published in C.G. Rajpatra (Asadharan), dated 2-4-2007 at p. 182 (10)

· Notification No. F- 10-30/2008/CT/V (23), dated 28-3-2008

· Notification No. F-10/32/2010/CT/V (52), dated 25-6-2010

In exercise of the powers conferred by Section 20 and all other powers enabling it in that behalf of the Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), the State Government hereby makes the following rules, namely :-

Short title and commencement.- (1) These rules may be called the Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Niyam, 1976.

(2) These rules shall come into force with effect from the date of their publication in the "Chhattisgarh Gazette".

Definitions.- (1) In these rules unless the context otherwise requires,-

(a) "Act" means the Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976);

[(aa) "Designated Officer" means an officer designated by the State Government shall be the designated officer under Section 3-A].

(b) "Month" means month of the year which the dealer follows for the purpose of the Vanijyik Kar Adhiniyam;

[(bb) "Motor Vehicle" means a motor vehicle as defined in clause (18) of Section 2 of the Motor Vehicles Act, 1939 (No. 4 of 1939)];

[(c) "Vanijyik Kar Niyam" means the Chhattisgarh Vanijyik Kar Niyam, 1995];

(d) "Section " means section of the Act.

(2) All other words and expressions used herein but not defined and defined in the Act, Vanijyik Kar Adhiniyam or Vanijyik Kar Niyam shall have the meaning assigned to them in these Acts or Rules, as the case may be.

[3. Claiming of deductions and set off under the first proviso to sub-section (1) of Section 3.- 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. - (1) Entry tax at the concessional rate mentioned in clause (i) of the first proviso to sub-section (1) of Section 4 shall be charged subject to the following conditions :-]

(i) [x x x] entry tax at the concessional rate shall be charged only if the entry of goods specified in Schedule II or Schedule III, as the case may be, is effected by a dealer registered under the Vanijyik Kar Adhiniyam;

(ii) the goods entered into a local area by a registered dealer for use as raw material are specified as such in his certificate of registration under the Vanijyik Kar Adhiniyam on or before the date of entry of such goods;

(iii) entry tax at the concessional rale shall be charged by the selling registered dealer who sells goods specified in Schedule II to another registered dealer for use as raw material after satisfying himself that the goods being sold by him are specified as raw material in the certificate of registration under the Vanijyik Kar Adhiniyam of the purchasing registered dealer and produces at the time of assessment a true declaration in Form I duly filled in and signed by the purchasing registered dealer. A declaration in Form I may cover more than one transaction of sale if the total sale price covered by the declaration docs not exceed [rupees ten thousand],

[(2) (i) A registered dealer who is entitled to a set off under the second proviso to sub-section (1) of Section 4, in respect of the entry of goods specified in Schedule II [(other than those specified in serial number 3 thereof)] into a local area shall claim such set off in his return in Form VII.

(ii) the set off shall be limited to 90 per cent of the purchase value of the raw material.

(iii) the set off shall be admissible only if the goods purchased on or after 1st October, 1978, had suffered entry tax at full rate under this Act in respect of their entry into a local area.

(iv) the set off shall be admissible subject to the following restrictions and conditions, namely :-

(a) the claimant is a dealer registered under the Vanijyik Kar Adhiniyam;

(b) the goods purchased by a registered dealer for use as raw material are specified as such in his certificate of registration under the Vanijyik Kar Adhiniyam on or before the date of such purchase by him;

(c) the dealer claiming set off shall, at the time of assessment, produce a true declaration in Form II duly filled in and signed by the selling registered dealer and copies of the relevant bills or cash memoranda or other relevant documents in support thereof. A declaration in Form II may cover more than one entry of goods if the total purchase value covered by the declaration does not exceed ten thousand rupees.]

[xxx]
[x x x]

[7. Manner of issue of bill, cash memo or invoice under Section 7.- 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. - (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) Sales outside the State	..................................................
(ii) Sales in the course of inter-State trade or commerce	..................................................
(iii) Sales in 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 in respect of which the goods are local goods to be calculated in the manner laid down in clause (ii).	..................................................
(e) Sale price of local goods in respect of which composition money is payable	..................................................
(f) Composition money payable to be computed. on (e) above at the 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.]

Furnishing of returns.- (1) Every dealer liable to pay tax under the Act shall furnish a return in Form VII :

[Provided that any dealer who furnishes a declaration in Form VII-A to the effect,-

(a) that he is dealing in the course of his business only in goods specified in Schedule I or Schedule III and does not deal in goods specified in Schedule II;

(b) that he does not effect the entry into any local area from any place outside the State of any goods specified in Schedule III for the purpose specified in clause (b) of sub-section (1) of Section 3; and

(c) that the entry of any goods specified in Schedule III for the purpose specified in clause (b) of sub-section (1) of Section 3 into any local area is effected by him only by purchasing such goods within the State of Chhattisgarh, shall, with effect from the commencement of the quarter next to the date on which he files such declaration, not be required to furnish any returns.] [***]

[(1-A) (a) A dealer may file return in Form VII electronically without digital signature or affixing his digital signature issued by Certifying Authority authorised by the Commissioner.

(b) A company formed and registered under the Companies Act, 1956 shall compulsorily file the return electronically.

(c) A dealer registered under the State Act, whose annual gross turnover exceeds rupees forty lac, shall compulsorily file the return electronically.]

[(2) Every dealer liable to pay tax under the Act, shall furnish an annual statement in Form VIII in the manner and by the date prescribed in respect of annual statement under the Chhattisgarh Value Added Tax Act, 2005 and rules made thereunder :-]

(a) within ninety days of the close of the year, where such dealer has only one place of business in the State; and

(b) within one hundred and twenty days of the close of the year, where such dealer has more than one place of business in the State.

[(3) (a) Every person liable to pay tax under sub-section (2) of Section 3 shall furnish a return in Form VII-B to the Commercial Tax Officer having jurisdiction over the local area wherein such person effects entry of the goods specified in Schedule II and/or Schedule III within thirty days in the manner prescribed for a dealer in Rule 15 of the Vanijyik Kar Niyam.

(b) Every such person shall furnish a statement in Form VII-A in duplicate giving the closing balance of the stock of goods specified in Schedule II and/or Schedule III at the end of the year, within sixty days of the close of the year to the Commercial Tax Officer specified in clause (a).]

[9. Payment of tax, penalty etc. - (1) Every dealer shall pay the tax or penalty due from or imposed upon him, by challan in Form IX.

[The payment may also be made electronically as per the provisions of Chhattisgarh Treasury Code Volume-I and Volume-II.]

(2) Every person liable to pay tax under sub-section (2) of Section 3, shall pay the tax or penalty due from or imposed upon him by challan in Form IX and shall pay such tax or penalty in the manner prescribed under the Vanijyik Kar Niyam for a dealer.]

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].

[11. Enrolment by persons liable to pay tax under sub-section (2) of Section 3. - (1) [Every person liable to pay tax under sub-section (2) of Section 3], [x x x] shall, within thirty days of the date of his liability, make an application giving the following particulars for getting himself enrolled with the Commercial Tax Officer having jurisdiction over the local area wherein such person effects the entry of goods specified in Schedule II and/or Schedule III:-

(a) Name of the person (if the person is a firm/company, the Partnership Deed/Memorandum of Association be enclosed with the application);

(b) Date of liability of payment of tax;

(d) Nature of works contract;

(e) Date of commencement of work;

(f) Names of parties to contract;

(g) Value and period of validity of contract.

(2) The Commercial Tax Officer shall record the particulars of such person in a register in Form XIV and assign an enrolment number to him. The enrolment number shall be communicated by the Commercial Tax Officer to such person within fifteen days of the receipt of the application for enrolment.

(3) [A person specified in sub-rule (1)] in respect of entry of goods specified in Schedule II and/or Schedule III in more than one local area shall enroll himself separately with the Commercial Tax Officer having jurisdiction over each respective local area].

(4) A person specified in sub-rule (1) failing to apply for enrolment shall be liable to payment of a penalty which may extend to Rs. 100/-.

[11A. Intimation to be given by persons contracting out works. - (1) Every person who is a party to a works contract and is letting out on contract any work specified in clause (m) of sub-section (1) of Section 2, shall, within 30 days of the commencement of the work send an intimation thereof to the Commercial Tax Officer having jurisdiction over the place where the work is to be executed, giving the following particulars, namely :-

(a) Place where the work is to be executed.

(b) Nature of the work contracted out.

(d) Names of parties to the contract.

(e) Value of the contract.

(f) Period of validity of the contract.

(2) The Commercial Tax Officer receiving the intimation shall record the particulars of works contract in Form XV.]

[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. - (1) The return required to be furnished under Section 3-A shall be in Form VII-C. The return shall be furnished in the office of such Commercial Tax Officer as the Commissioner may by order, direct.

(2) The return shall be furnished tor the day on which an entry of motor vehicle into a local area is effected, within 15 days from the entry of such vehicle into a local area or before an application is made for registration of the vehicle under the Motor Vehicles Act, 1988, whichever is earlier.

(3) Each return shall be accompanied by a treasury receipt challan in Form IX in respect of the payment of tax made. If the person fails to file the return or pay the tax due within the time prescribed in sub-rule (2), such person shall, alongwith the amount of tax, pay the interest at the prescribed rate.

(4) Where a person has not furnished the return and/or has not paid the tax or the interest, the concerned Assessing Officer may by notice in Form VII-D served on him require him to file the return or pay the amount due from him forthwith.

(5) (a) The notice for assessment shall be in Form X-C and the date fixed for compliance therewith shall not be ordinarily earlier than 15 days from the date of service thereof.

(b) The order of assessment shall ordinarily be in Form X-D.

(c) A certified copy of an order of assessment shall be furnished to the assessee free of charge along with the notice of demand in Form X-E.

(7) The Designated Officer shall ascertain that the person has paid the amount of tax and/or interest in full by obtaining from the Assessing Authority a copy of the order in Form X-D issued by the Assessing Authority to the person. The Assessing Authority may also inform the Designated Officer about the non payment of the tax and/or interest. If the person has not paid the tax and/or interest, the Designated Officer shall impound the vehicle forthwith and the provision of sub-section (7) of Section 3-A shall apply thereof.]

[11B. Authority and the manner for assessment of tax under sub-section (2) of Section 3. - 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. - 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.]

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. - 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.]

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.
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 I

Declaration

[See Rule 4 (1) (iii) [xxx]]

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..............].

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 memo

Date.............No...............Amount.......... ................................

Signature of dealer or his authorised agent.

*Strike out whichever is not applicable.

[Form II]

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.

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)

Date............19.........

....................................... Signature of the dealer or his authorised agent.]

[Form III -xxx]

[Form IV -xxx]

[Form V. - xxx]

[Form VI]

Intimation regarding option for composition scheme

[See Rule 7-A (1)]

To,

The Commercial Tax Officer,

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

I,.......................................Proprietor/Manager/Director of the business known as...........holding registration certificate No........................under the Chhattisgarh Vanijyik Kar Adhiniyam, 1994, whereof the only/principal place of business is within the jurisdiction of Commercial Tax Officer is situated at Town/Village.........local area.................. district of................. do hereby opt for/opt out of the composition scheme under sub-section (1) of Section 7-A of the Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 with effect from the commencement of the next quarter of my accounting year i.e., from............., in respect of..................(name of goods) which are local goods in respect of the local area...................(name of local area).

Place.................

Date..................

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

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

Note. - This notice must reach the Commercial Tax Officer sixty days before the date indicated by the dealer.]

[Form VII]

[See Rule 8(1)]

TIN

Return for the Period

From

(For official use only)
Date or receipt	D	D	M	M	Y	Y	Y	Y

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

Name .........................................................

Designation ..............................................

Name of the dealer ......................

Address ........................................

Phone/ Fax No. ...........................

Name and address of Branch Offices within Chhattisgarh State, if any-

..................................................
..................................................

(i)

Value of goods purchased during the period

(ii)

Market value of goods acquired or obtained otherwise than by way of purchase during the period Total (i + ii)

Deductions :

(i)

Tax free goods specified in Schedule I

(ii)

Local goods

(iii)

Goods specified in Schedule III enter into a local area for sale but not for consumption or use

(iv)

Goods specified in Schedule II other than the local goods, purchased from a registered dealer on which entry tax is payable or paid by the setting registered dealer

(v)

Goods specified in Schedule II which after entry into a local area are sold outside the State or in the course of inter-State trade or commerce or in the course of export out of the territory of India.

(vi)

Goods specified in Schedule III imported from outside the State for consumption or use but which have been disposed of in any other manner

(vii)

Goods exempted from entry tax under Section 10

(viii)

Other deductions (give details)

(a)

(b)

Total Deductions

Taxable Quantum -

S.No.	Taxable Turnover	Rate of Tax	Tax Amount
1
2
3
4
5
		Total

Amount of set off under sub-section (1) of Section 4

Net entry tax payable (3-4)

Amount of interest, if any

Total (5 + 6)

Amount of exemption from payment of tax as New Indutries

Balance payable amount (7-8)

10.

Payable details-

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





		Total:

11.

Balance payable amount (if any)

12.

Refund amount (if any)

13.

Amount adjusted in next quarter from the amount of refund

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

Place ...................	Signature ..............................
Date ....................	Designation ..........................
	Seal of dealer, if any ............

Acknowledgment

Received quarterly return for the period ...................... to ...................... in Form VII from M/s...............

TIN

along with challans detailed below

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





		Total:

Return Receipt Number ...............	...................................
Date .................................	Signature, Name and Designation of employee receiving return]

Office Seal

[Form VII-A]

Declaration

[See Rule 8 (1)]

I, ................................................... a dealer carrying on the business known as ............................ with principal place of business at............ in .............. local area and additional places of business at.............. in local area(s) in Chhattisgarh and holding Registration Certificate No..................under the Vanijyik Kar Adhiniyam hereby declare that :-

(i) I am dealing exclusively in goods specified in schedules I and III appended to the Chhattisgarh Sthaniya Kshetra Me Mai Kc Pravesh Par Kar Adhiniyam, 1976, and do not deal in any goods specified in Schedule II to the said Adhiniyam.

(ii) I do not enter in the course of my business 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 for the purposes specified in clause (b) of sub-section (1) of Section 3 of the said Adhiniyam.

(iii) I do enter in the said local area(s) goods specified in Schedule III to the said Adhiniyam only by way of purchase of those goods within the State of Chhattisgarh.

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]

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..............................

..........................................................................
..........................................................................
..........................................................................

Particulars of works contract-

Name and address of the place where work is executed	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 3 entered 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 or that entry tax is liable to be paid by any other person or dealer.	.............	............
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.	............	...........

Date..............

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

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

Date..............

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

Acknowledgment

Received return in Form VII-B for the period beginning from............. and ending with the...................day of...... 19....... from with challan bearing No.............and dated..........for Rs............on the....... day of...... 19......

Date..............

.......................... Receiving Officer............

[Form VII-C]

Return of Entry Tax payable on the Entry of Motor Vehicle under Section 3-A

[See Rule 11-AA (I)]

Name and address of the person.....................

Registration No. under Vanijyik Kar Adhiniyam (if any)......................

Details of motor vehicle brought into the local area

Type of vehicle

Model

Engine No.

Chassis No.

Registration No.

Amount Rs.

(i) Purchase value of the motor vehicles.

(ii) Price of accessories fitted to the vehicle.

(iii) Insurance

(iv) Excise duty

(V) Commercial tax

(vi) Transport charges

(vii) Cost of packaging

(viii) any other charges if incurred or paid.

in respect of goods purchased.

III. Total purchase value [(i) to (viii)]

Tax payable on the purchase value
Interest, if any payable
Total amount payable (IV + V)

VII. Amount paid, with challan No. and date

VIII. Balance, if any

The above statement is true to the best of my knowledge and belief.

Place..............

Date...............

.................... Signature and Status]

[Form VII-D]

Notice

[See Rule 11-AA (4)]

To,

.....................

MPCT R.C. No. if held..........

Whereas you have failed to furnish the return as required by sub-section (3) of Section 3-A and/or have tailed to pay the tax and/or interest in respect of the entry of the motor vehicle into a local area, details of which are given below;

And, whereas, the amount of tax payable has been computed by the undersigned at Rs...........................(in words) Rs...................on account of the tax and/or interest payable;

Now, therefore, you are hereby directed to pay the sum of Rs............... (in words) Rs.............. into the Government Treasury before the expiry of 7 days after the receipt of the notice along with the interest and to produce the receipt in proof of the payment before the undersigned, failing which the said sum shall be recovered from you as the arrear of land revenue.

Please take notice that if you fail to pay the amount aforesaid, the Designated Officer will impound the vehicle till the amount of tax and/or interest due and payable is paid in full.

Type of vehicle.................

Model...........................

Engine No.......................

Chassis No.............................

Seal................

Place...............

Date................

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

Assessing Authority.................................

Copy to designated officer for necessary action.]

[Form VIII]

[Sees Rule 8 (2)]

TIN

Period of annual statement

From

(For official use only)
Date or receipt	D	D	M	M	Y	Y	Y	Y

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

Name .........................................................

Designation ..............................................

Name of the dealer ...........................................................

Address ......................................................................

Phone/ Fax No. ...............................................................

Name and address of Branch Offices within Chhattisgarh State, if any-

................................................
................................................

Part - A

(i)

Value of goods purchased during the period

(ii)

Market value of goods acquired or obtained otherwise than by way of purchase during the period Total (i + ii)

Total (i + ii)

Deductions :

(i)

Tax free goods specified in Schedule I

(ii)

Local goods

(iii)

Goods specified in Schedule III enter into a local area for sale but not for consumption or use

(iv)

Goods specified in Schedule II other than the local goods, purchased from a registered dealer on which entry tax is payable or paid by the setting registered dealer

(v)

(vi)

Goods specified in Schedule III imported from outside the State for consumption or use but which have been disposed of in any other manner

(vii)

Goods exempted from entry tax under Section 10

(viii)

Other deductions (give details)

(a)

(b)

Total Deductions

Taxable Quantum -

S.No.	Taxable Turnover	Rate of Tax	Tax Amount
1
2
3
4
5
		Total

Amount of set-off under sub-section (1) of Section 4

Net entry tax payable (3-4)

Amount of interest, if any

Total (5 + 6)

Amount of exemption from payment of tax as New Indutries

Balance payable amount (7-8)

10.

Payable details-

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













		Total:

11.

Balance payable amount (if any)

12.

Refund amount (if any)

13.

Amount adjusted in next quarter from the amount of refund

Part -B

List of tax exempted sales against declaration

S.No.	Name of dealer with Address to whom goods have been sold	R.C. No./TIN No.	Description of goods sold	Amount of sale	Remarks
(1)	(2)	(3)	(4)	(5)	(6)


			Total

Note. - Enclose declaration forms.

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.	Description of goods sold	Amount of sale	Remarks
(1)	(2)	(3)	(4)	(5)	(6)


			Total

Note. - Enclose declaration forms.

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

Place............

Date.............

Signature .....

Designation.......

Seal of dealer if any..

Acknowledgment

Received annual statement for the period................to ..................... in Form VIII from M/s...........................

TIN

along with the following challans/documents :-

S.No.	Particulars of Challans/documents	Total No. of Challans/documents	Total Amount of Challans/documents
(1)
(2)
(3)
(4)

Return Receipt Number.............

Date..................

Office Seal

.................... Signature, Name and Designation of employee receiving return]

[Form VIII-A]

[See Rule 8 (3) (b)]

Statement of the closing balance of the stock of goods specified in Schedule II and/or Schedule III to the Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 at the end of the year...............

SI. No.	Name of the Goods	Opening Stock (in Rs.)	Purchased, acquired, obtained during the year (in Rs.)	Disposal during the year	Closing balance at the end of the year (in Rs.)
(1)	(2)	(3)	(4)	(5)	(6)

Schedule II Goods:

Schedule III Goods :

Note : - Information in Columns (3) to (6) to be given in terms of market value or purchase value as the case may be, in rupees.

Date.....................19............

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

Form IX

Challan

[See Rule 9]

The Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976

[042. - Taxes on goods and passengers. - Tax on entry of goods into local areas (C.G.)]

Challan of entry tax paid into Government Treasury/Sub-Trcasury/ Branch of the State Bank of India....................

By whom tendered	Name, address, registration No. and case No., if any, of the dealer on whose behalf money is paid	Pay on account of	Amount (to be entered in figures)
(1)	(2)	(3)	(4)
	(a) Entry Tax according to return for the period from.........to...........		Under Rs.... in words.....
	(b) Entry Tax demanded after assessment for the period from..............to............
	(c) Penalty

Total Rs......................... (in figures) Rs.................... ...................(in words)

Date..............

.......................... Signature of the dealer or depositor

(For use in the Treasury or the State Bank)

Received payment of Rs. ................ (in figures) Rs......................................(in words)
Date of entry.............................

...............	................	..............................
Treasurer	Accountant	Treasury Officer/Agent or Manager

(To be retained in the Treasury)

Duplicate

Form IX

Challan

[See Rule 9]

The Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976

[042. - Taxes on goods and passengers. - Tax on entry of goods into local areas (C.G.)]

Challan of entry tax paid into Government Treasury/Sub-Treasury/ Branch of the State Bank of India....................

By whom tendered	Name, address, registration No. and case No., if any, of the dealer on whose behalf money is paid	Pay on account of	Amount (to be entered in figures)
(1)	(2)	(3)	(4)
	(a) Entry Tax according to return for the period from.........to...........		Under Rs.... in words.....
	(b) Entry Tax demanded after assessment for the period from..............to............
	(c) Penalty

Total Rs......................... (in figures) Rs.................... ...................(in words)

Date..............

.......................... Signature of the dealer or depositor

(For use in the Treasury or the State Bank)

Received payment of Rs. ................ (in figures) Rs......................................(in words)
Date of entry.............................

...............	................	..............................
Treasurer	Accountant	Treasury Officer/Agent or Manager

(To be given to the payer for being sent to the Sales Tax Officer)

Triplicate

Form IX

Challan

[See Rule 9]

The Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976

[042. - Taxes on goods and passengers. - Tax on entry of goods into local areas (C.G.)]

Challan of entry tax paid into Government Treasury/Sub-Treasury/Branch of the State Bank of India........

By whom tendered	Name, address, registration No. and case No., if any, of the dealer on whose behalf money is paid	Pay on account of	Amount (to be entered in figures)
(1)	(2)	(3)	(4)
	(a) Entry Tax according to return for the period from.........to...........		Under Rs.... in words.....
	(b) Entry Tax demanded after assessment for the period from..............to............
	(c) Penalty

Total Rs......................... (in figures) Rs.................... ...................(in words)

Date..............

.......................... Signature of the dealer or depositor

(For use in the Treasury or the State Bank)

Received payment of Rs. ................ (in figures) Rs......................................(in words)
Date of entry.............................

...............	................	..............................
Treasurer	Accountant	Treasury Officer/Agent or Manager

(To be given to the payer for his own use)

Quadruplicate

Form IX

Challan

[See Rule 9]

The Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976

[042. - Taxes on goods and passengers. - Tax on entry of goods into local areas (C.G.)]

Challan of entry tax paid into Government Treasury/Sub-Treasury/ Branch of the State Bank of India..................

By whom tendered	Name, address, registration No. and case No., if any, of the dealer on whose behalf money is paid	Pay on account of	Amount (to be entered in figures)
(1)	(2)	(3)	(4)
	(a) Entry Tax according to return for the period from.........to...........		Under Rs.... in words.....
	(b) Entry Tax demanded after assessment for the period from..............to............
	(c) Penalty

Total Rs......................... (in figures) Rs.................... ...................(in words)

Date..............

.......................... Signature of the dealer or depositor

(For use in the Treasury or the State Bank)

Received payment of Rs. ................ (in figures) Rs......................................(in words)
Date of entry.............................

...............	................	..............................
Treasurer	Accountant	Treasury Officer/Agent or Manager

[Form X]

Order of assessment

[See Rule 10]

District		Registration No	Case No...........................................
1	Year in which assessment is made		.................................................
2.	Period of assessment		.................................................
3.	Name of the dealer		.................................................
4.	Location of Place of business		.................................................
5.	(i) Account books produced		.................................................
	(ii) Method of Accounting		.................................................
6.	Section and sub-section under which assessment is made and/or penalty imposed.
			As returned as determined
7.	Value of goods purchased and/or acquired or obtained otherwise than by way of purchase during the period.
8.	Deductions in respects of-
	(i) Goods which at the time of entry itself were known to be not liable to tax under proviso to sub-section (1) of Section 3, that if-
	[(a) * * *]
	[(b) * * *]
	(c) goods exempted from entry tax under Section 10.
	(d) goods other than local goods which are purchased from registered dealers.
	[(ii) Goods in respect of which entry tax is not payable under the proviso to sub-section (1) of Section 3 as they have been disposed of in this period in the manner specified in the said proviso, that is, they have been sold outside the State or in the course of inter-State trade or commerce or in the course of export out of the territory of India.]
	(iii) Goods purchased and/or acquired or obtained otherwise than by way of purchase and entry of which is effected from a place outside the State in the period to which the return relates or in any earlier period subsequent to 1-5-1977 but which were not used as raw material [or as incidental goods] or as packing material or in the execution of works contract.
Total of 8			.................................................
9.	Taxable quantum on which entry tax is payable (6-7)
	Rate-wise breakup of taxable quantum
	Rate of lax (indicate the rate applicable) at:-
10.	(i) Full rate..........
	(ii) Concessional rate-
	(a) under Section 4 (1).............
	(b) under Section 10................
Total			.................................................
11.	Entry taxable payable at.
	(i) Full rate..........
	(ii) Concessional rate-
	(a) under Section 4 (1).............		.................................................
	(b) under Section 10................		.................................................
Total			.................................................
12.	Less, set off,-
	(i) under the second proviso to sub-section (i) of Section 4
	(ii) under Section 19..........
Total			.................................................
13.	Amount of entry tax payable (11-12) .......
14.	Less, amount of entry tax, if any, credited by refund adjustment order.		.................................................
15.	Net amount of entry tax payable (13-14).		.................................................
16.	Entry tax paid with Challan No. and date-
	(i) .......
	(ii) .........
	(iii) ........
	(iv) .........
17.	Balance of Entry Tax.
18.	Amount of penalty imposed-
	(1) under Section......
	(2) under Section......
	(3) under Section......
	(4) under Section......
	(5) penalty under any other provision of the Act or the rule (exact provision be indicated here).
19.	Total balance............
20.	Composition money payable in respect of Schedule II goods vide Annexure 1.
21.	Composition money paid with Challan No. and date.
22.	Balance of composition money if any..............

Annexure 1

Composition money payable under Section 7-A (1)

		As returned Rs. P.	As determined Rs. P.
1.	Gross turnover of local goods.............
2.	Deduct-
	(a) Sales outside the State........
	(b) Sales in the course of intcr-State trade or commerce.
	(c) Sales in the course of export out of the.territory of India.
		Total of (2)	............
3.	Sales within Chhattisgarh (1-2)
4.	Less-Sales likely to have taken place in the local area in respect of which the goods sold are local goods.
5.	Sale price of local goods in respect of which composition money is payable (3-4).
6.	Composition money payable................
Assessment and Penalty Order enclosed.

Date.....................

Signature................. Designation..................

[Form X-A]

Refund Payment Order

[See Rule 12-A]

Under Rupees.............. (in words)	Under Rupees.............. (in words)	Under Rupees............. (in words)
Book No...................	Book No...................	Book No..................
Voucher No................	Voucher No................	Voucher No...............
Refunds	Refunds	Refunds
Counterfoil order for the refund of entry tax	(For use in Treasury/Sub-Treasury only) Order for the refund or entry tax/ amount credited under wrong head (Payable at Government Treasury/ Sub-Treasury within three months of the date of issue)	Order for the refund or entry tax/amount credited under wrong head (Payable at Government Treasury/Sub-Treasury within three months of the date of issue)
Refund payable to........... Registration Certificate No.............. under the [Vanijyik kar Adhiniyam], Assessment record No., date of order directing refund
	To, The Treasury/Sub- Treasury Officer -	To, The Treasury/Sub- Treasury Officer -
	1. Certified that with reference to the assessment/refund record of bearing Registration Certificate No.......... under the [Vanijyik kar Adhiniyam] for the period from .... to.....a refund on account of entry tax/amount credited under wrong head of Rs is due to..........	1. Certified that with reference to the assessment/refund record of bearing Registration Certificate No........... under the [Vanijyik kar Adhiniyam] for the period from .... to a refund on account of entry tax/amount credited under wrong head of Rs is due to..........
	2. Certified that the entry tax/amount credited under wrong head concerning which this refund is allowed has been duly credited into the Government Treasury/ Sub-Treasury under Challan No..............dated ...........under head...... (To be given where the amount has been credited by the person to whom refund is made).	2. Certified that the entry tax/amount credited under wrong head concerning which this refund is allowed has been duly credited into the Government Treasury/ Sub-Treasury under Challan No..............dated ...........under head....... (To be given where the amount has been credited by the person to whom refund is made).
	3. Certified that no refund order regarding the sum now in question has previously been granted and this order of refund has been entered in the original file of assessment/ refund under my signature.	3. Certified that no refund order regarding the sum now in question has previously been granted and this order of refund has been entered in the original file of assessment/ refund under my signature.
	4. Please pay to the sum of Rs.............. (in figures) Rs.............. (in words) Dated ................ Signed ................ Designation Date of encashment in the Government Treasury/Sub-Treasury	4. Please pay to the sum of Rs.............. (in figures) Rs.............. (in words) Dated ................ Signed ................ Designation Date of encashment in the Government Treasury/Sub-Treasury
	............. Date ........ Place ................... pay Rs...............only.	............. Date ........ Place ................... pay Rs.............. only.
	The ................. 19.... Treasury Officer/Sub-Treasury Officer Received Payment.	The ................. 19.... Treasury Officer/Sub-Treasury Officer Received Payment.
	Claimant's Signature........	Claimant's Signature........

[Form X-B]

[See Rule 10]

Order of Assessment

District...............		Case No.................
1.	Year in which assessment is made	..............................
2.	Period of assessment	..............................
3.	Name of the person with address and enrolment No	..............................
4.	(i) Location of place of work	..............................
	(ii) Names of parties to contract	..............................
	(iii) Nature of contract	..............................
	(iv) Value of contract	..............................
	(v) Period of validity of contract	..............................
5.	(i) Accounts produced	..............................
	(ii) Method of accounting	..............................
6.	Section and sub-section under which assessment is made and/or penalty imposed
		As returned		As determined
		Purchase value	Market value	Purchas value	Market value
1.	Value of goods notified under sub-section (2) of Section 3, entered into the local area during the period for consumption, use or sale.	..............................
2.	Deduction in respect of goods notified under sub-section (2) of Section 3, that have already been subjected to entry tax or that entry lax is liable to be paid by any other person or dealer.	..............................
3.	Taxable quantum on which entry tax is payable	..............................
4.	Rate-wise breakup of taxable quantum	Rate of tax
		(indicate the rate applicable)
		..............................
		Rs. Rs. Rs.
5.	Entry tax payable	..............................
6.	Less, amount of entry tax, if any, credited, by refund or adjustment order.	..............................
7.	Net amount of entry tax payable	..............................
8.	Entry tax paid with Challan No. and date	..............................
1.		..............................
2.		..............................
3.		..............................
4.		..............................
9.	Balance of entry tax	..............................
10.	Amount of penalty imposed :	..............................
	(i) under Section	..............................
	(ii) under Section	..............................
11.	Total balance.	...............................
	Assessment and penalty order enclosed.

Date.................................

Signature................. Designation...................................

[Form X-C]

Notice

[See Rule 11-AA and 5 (a)]

To,

.............

MPCT R.C. No. (if held).............

Whereas, I desire to satisfy myself that the return furnished by you in respect of the entry of the motor vehicle, details of which have been given below, is correct and complete;

And, whereas, having effected entry of motor vehicle into the local area, details of which have been given below, in respect of which you are liable to pay tax under the Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 you have not furnished by the prescribed date return in respect of the said vehicle;

You are hereby directed to attend at................................. (place) at............... (time) on................. (date) to produce or cause to be produced any evidence on which you rely in support of the said return and at the same time to produce or cause to be produced the following documents and accounts :-

...............................

and furnish or cause to furnish the following information :-

...............................

also to show cause as to why interest under sub-section (4) of Section 3-A of the said Adhiniyam, should not be imposed on you.

Type of vehicle.........

Model...................

Engine No...............

Chassis No..............

Seal...

Place

Date.

Signature............ Assessing Authority.....................

[Form X-D]

Order of Assessment

[See Rule 11-AA (5) (b)]

Name and address of the person.......................
MPCT R.C. No. (if held)..............................
I.	Details of the motor vehicle
Type of vehicle	Model	Engine No.	Chassis No.	Registration No.	Amount Rs.	As per return Rs.	As determined Rs.
II.	(i) Purchase value of the motor vehicle
	(ii) Price of accessories fitted to the vehicle
	(iii) Insurance
	(iv) Excise duty
	(v) Commercial tax
	(vi) Transport charges
	(vii) Cost of packaging
	(viii) Any other charges incurred or paid in respect of goods purchased.
III.	Total purchase value [(i) to (viii)]
IV.	ax payable on the purchase value
V.	Interest, if any payable
VI.	Total amount payable (IV + V)
VII.	(a) Amount paid with return
	(b) Amount credited under refund adjustment order No dated...................
	(c) Advance payment, if any.
Details of Payment made
			Challan No.	Date	Amount Rs.
VIII.	Balance amount due/refund (if any).
Seal................
Place...............						Signature ....
Date................						Designation.

[Form X-E]

Notice of Demand

[See Rule 11-AA (5) (c)]

To,

.......................

MPCT R.C. No. (if held)...........

Whereas, the amount of tax payable by you in respect of the vehicle details of which have been given below, has been determined by the undersigned under sub-section (5) of Section 3-A of the Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam on entry of motor vehicles into local area at Rs..............and/or interest of Rs has been imposed and the amount paid by you with returns and/or otherwise than with returns is Rs................Thus, the balance amount of Rs.................... is payable by you according to the assessment made.

You are hereby directed to pay the sum of Rs (in figures) Rs................(in words) into the Government Treasury at............on or before (date)...............and to produce receipted copy of the challan in proof of payment before me failing which the said sum of Rs....................... will be recoverable from you as arrears of land revenue.

Seal.....................

Place..........

Date...........

Signature........ Assessing Authority]

[Form XI and Form XII. - * * *]

FORM XIII

Declaration

[See Rule 13]

I, .......................... a dealer holding registration certificate No. .......................under the Vanijyik Kar Adhiniyam hereby declare that the goods specified in Schedule II and/or Schedule III to the Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 the particulars of which are given below, were held in stock by me on the 1st day of May, 1976. The particulars in respect of goods covered by Schedule III relate to such goods only which were intended for use as raw material.

Particulars of goods held in stock on 1-5-1976-

SI.No.	Description of goods	Quantity	Value	Particulars of tax paid to the Local Authority	Remarks
(1)	(2)	(3)	(4)	(5)	(6)

Schedule II Goods :

Schedule III Goods :

(For use as raw material)

Date................19...............

Signature of the dealer or his authorised agent.

[Form XIV]

[See Rule 11 (2)]

Register of person enrolled in [Commercial Tax Circle] during the year .......................

SI. No.	Date of receipt of application for enrolment	Name of person	Date of liability of payment of tax	Place of work	Nature of work contract
(1)	(2)	(3)	(4)	(5)	(6)

Date of commencement of work	Name of parties to contract	Value and period of validity of contract	Enrolment No. allotted	Signature of [C.T.O.]	Remarks
(7)	(8)	(9)	(10)	(11)	(12)

Note. - Columns (5) to (9) to be filled in only in respect of persons whose liability arises on account of execution of works contracts.]

[Form XV]

[See Rule 11-A (2)]

Register showing particulars of works contract being executed in [Commercial Tax Circle].........................

SI. No.	Date of receipt of intimation	Name and address of person furnishing intimation	Place of work	Nature of work contracted	Date of commencement of work
(1)	(2)	(3)	(4)	(5)	(6)

Names of parties to contract	Name of party liable to pay entry tax	Value of contract	Period of validity of contract	Assessment case No.	Remarks
(7)	(8)	(9)	(10)	(11)	(12)]