CHHATTISH VAT RULES 2006
CHAPTERS AND SUBJECTS
1
Short title,
extent and commencement.
4
Constitution of the Tribunal and its functions.
5 Limit of turnover under sub-section (1) of section 4 and limit of aggregate amount of purchase prices under clause (b) of sub-section (2) of section 9.
6 Initiation of
proceedings for determination of tax liability.
7 Manner of proving payment of tax by the contractor and the principal or the commission agent
9 Claiming by or allowing to a registered dealer rebate of input tax under sections 13 and 73.
10
Period for making
an application for grant of registration certificate.
11
Application for grant
of registration certificate.
12
Grant of
registration certificate.
13
Grant of duplicate
copy of registration certificate.
14
Supply of
certified copies of registration certificate and its exhibition.
15
Information under
sub-section (8) of section 16.
16
Amendment of
registration certificate.
17
Information on the
death of a dealer.
18
Cancellation of
registration certificate sub-section (10) of section 16
19
Submission of
registration certificate for cancellation.
20
Returns
23 Terms and conditions subject to which exemption to any
dealer from furnishing returns may be granted.
24 Terms and conditions subject to which permission to furnish return for different period may be granted.
25
Notice under
sub-section (5) of section 19.
26
Furnishing of
return by persons liable for tax deduction at source.
28
Selection of
dealer for re-assessment under sub-section (2) of section 21.
29
Notice under
sub-section (4) of section 21.
30
Manner of
assessment, re-assessment and imposition of penalty.
32
Form of order of
assessment and / or penalty.
34
Enrolment of tax
practitioner.
37
Fraction of a
rupee to be rounded off.
39
Notice of demand
for payment of any sum due under the Act.
40
Recovery of tax,
penalty, interest or any other sum payable under the Act.
41
Notice for
recovery of modified amount under sub-section (12) of section 25.
42
Report of recovery
of tax, penalty of any other amount.
43
Notice of demand
and payment of tax in advance and the manner of its payment.
44
Payment of
sum-deducted under section 27 and issue of certificate thereof.
45
Notice of recovery
from third parties.
46 Procedure for forfeiture of the
amount collected by way of tax in contravention of the
provisions of sub-section (1) of section 37 and for refund of such
amount.
47
Refund by cheque
or by refund payment order.
49
Submission of
refund adjustment order with the return.
50
Intimation of book
numbers.
51
Order sanctioning
interest on delay refund.
53 Furnishing of audit report and conditions to maintain
accounts in different form and manner.
54
Particulars
required in a bill, invoice or cash-memorandum.
55
Delegation of
commissioner's power.
56
Service of notice,
summons and orders.
57
Filling of
memorandum of appeal or application for revision.
58
Stay of recovery
of the remaining amount.
60
Hearing
61
Notice to person
likely to be effected adversely.
62
Supply of copy of
order to the appellant or applicant and the office concern
63
Fees.
64
Notice of
rectification of mistake under section 56.
65
Production of
documents and furnishing of information by dealers.
66
Request for
requisitioning the services of police officer.
67
Retention of
seized books of accounts, registers and documents.
69 Establishment of check posts and barriers.
70
Submission of
declaration in case of a person.
72 Inspection and search of the vehicle.
73
Procedure for seizure
sale and release of goods or goods with vehicle.
74 Procedure for obtaining and keeping record of the
declaration in form 59.
75
Transit of goods
by road through and issue of transit pass.
76 Particulars to be given in the documents required to be
carried by a transporter under sub-section (1) of section 61.
77 Intimation to be given by clearing, forwarding, booking
agent, dalal and person transporting goods.
78
Issue of tax
clearance certificates.
79
Procedure for
determination under section 70 of disputed questions.
81 Acceptance of declaration or certificate.
82
Imposition of
penalty for breach of rules.
83
Repeal.