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The Chhattisgarh Value Added Sales Tax Act, 2005

Tax2005147 sections

The Chhattisgarh Value Added Sales Tax Act, 2005 establishes a state-level tax framework governing the sale and purchase of goods within Chhattisgarh. It mandates registration for commercial traders, manufacturers, and works contractors meeting specific financial thresholds, while prescribing systematic tax collection, input tax credit mechanisms, quarterly returns, and mandatory accounting audits. The statute affects ordinary citizens by determining which everyday items face tax levies and which remain exempt, such as essential foodstuffs and agricultural tools. Additionally, it equips state authorities with enforcement mechanisms like check post inspections, search and seizure powers, and structured appeals to curb tax evasion while maintaining revenue flow.

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  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Taxing Authorities
  4. 3A. Tribunal
  5. 4. Amendment of Section 2.
  6. 5. Amendment of Section 49.
  7. 6. Amendment of Section 16.
  8. 7. Amendment of Section 49.
  9. 8. Levy of Tax
  10. 9. Levy of Purchase tax.
  11. 10. Composition of Tax.
  12. 11. Amendment to Section 13
  13. 12. Amendment to Section 15
  14. 13. Input tax rebate
  15. 14. Burden of proof
  16. 15. Tax free goods
  17. 15A. Power of State Government to amend Schedule II
  18. 15B. Saving
  19. 16. Registration of dealers
  20. 17. Provisional registration of intending manufacturers
  21. 18. Registration of persons liable for tax deduction at source.
  22. 19. Returns.
  23. 20. Grant of refund
  24. 21. Provisional refund
  25. 22. Assessment/reassessment of tax in certain circumstances.
  26. 23. Amendment of section 48.
  27. 24. Appearance before taxing authorities.
  28. 25. Payment and recovery of tax, interest penalty and other dues.
  29. 26. Amendment of Act 73 of 1956
  30. 27. Special mode of recovery
  31. 28. Liability of firms
  32. 29. Liability of dealers not resident in the State
  33. 30. Payment of tax in case of transfer or discontinuance of business.
  34. 31. Liability of firms.
  35. 32. Transfers to defraud revenue void.
  36. 33. Provision for payment of tax in case of discontinuance of business
  37. 34. Assessment in special cases.
  38. 35. Tax to be first charge.
  39. 36. Tax liability of agent and principal
  40. 37. Collection of tax by dealers
  41. 38. Sales not liable to tax
  42. 39. Refund
  43. 40. Power to withhold refund in certain cases
  44. 41. Liability of partners of a firm to pay tax
  45. 42. Dealers to issue bills, invoices or cash memoranda
  46. 43. Delegation of Commissioner's powers and duties
  47. 44. Transfer of proceedings
  48. 45. Power of Commissioner and his assistants to take evidence on oath. etc.
  49. 46. Power of Commissioner to call for information in certain cases
  50. 47. Power of Commissioner to stay proceedings
  51. 48. Appeal
  52. 49. Power of revision by Commissioner
  53. 50. Additional evidence in appeal or revision
  54. 51. Court fee stamps on memorandum of appeal and application for revision
  55. 52. Liability to pay tax in case of transfer of business
  56. 53. Recovery of tax from certain other persons
  57. 54. Power of Commissioner or Appellate Deputy Commissioner or Board to impose penalty in certain circumstances
  58. 55. Statement of case to High Court
  59. 56. Rectification of mistakes.
  60. 57. Registration of dealers
  61. 57-A. Survey
  62. 58. Establishment of check posts and erection of barriers.
  63. 59. Transit of goods through the State and issue of transit pass
  64. 60. Special mode of recovery
  65. 61. Power to check goods in transit
  66. 62. Control on clearing, forwarding or booking agent and any person transporting goods and furnishing of information by such agent or person
  67. 63. Power to call for information from banking companies and non-banking financial companies
  68. 64. Offences and penalties.
  69. 65. Cognizance of offence.
  70. 66. Production of tax clearance certificate.
  71. 67. Bar of prosecution in certain cases.
  72. 68. Protection of persons acting in good faith and limitation of suit and prosecution.
  73. 69. Disclosure of information by public servant.
  74. 70. Determination of disputed questions
  75. 71. Power to make rules
  76. 72. Repeal and savings.
  77. 73. Transitory provisions.
  78. 74. Powers to remove difficulties.
  79. Definitions. Section Definitions
  80. Taxing Authority. Section Taxing Authority
  81. Appellate Board. Section Appellate Board
  82. Application of certain sections. Section Application of certain sections
  83. 2(a-1). Definitions (cont.)
  84. 2(fr). Definitions (cont.)
  85. 2(t). Definitions (cont.)
  86. 2(u). Definitions (cont.)
  87. 2(v). Definitions (cont.)
  88. 2(w). Definitions (cont.)
  89. 2(x). Definitions (cont.)
  90. 2(y). Definitions (cont.)
  91. 2(z). Definitions (cont.)
  92. 25(10). Section 25(10)
  93. 25(11). Section 25(11)
  94. 25(12). Section 25(12)
  95. 25(9). Section 25(9)
  96. 26(1). Payment of tax in advance of assessment, in failure to furnish returns
  97. 26(2). Section 26(2)
  98. 26(3). Section 26(3)
  99. 26(4). Section 26(4)
  100. 26(5). Section 26(5)
  101. 26(6). Section 26(6)
  102. 27(1). Deduction and payment of tax in certain cases
  103. 27(2). Section 27(2)
  104. 27(3). Section 27(3)
  105. 27(4). Section 27(4)
  106. 27(5). Section 27(5)
  107. 27(6). Section 27(6)
  108. 57-A (1-A). Revision of order
  109. 58(12). Powers and procedures for seizure of goods and penalty
  110. 58(13). Powers and procedures for seizure of goods and penalty
  111. 58(14). Powers and procedures for seizure of goods and penalty
  112. 58(15). Powers and procedures for seizure of goods and penalty
  113. 58(16). Powers and procedures for seizure of goods and penalty
  114. 58(17). Powers and procedures for seizure of goods and penalty
  115. 58(18). Powers and procedures for seizure of goods and penalty
  116. 66 (cont.). Bar to certain proceedings.
  117. unnumbered-1. Special mode of recovery.
  118. CHAPTER XI. DETECTION AND PREVENTION OF TAX EVASION
  119. (1). Section (1)
  120. (2). Section (2)
  121. (3). Section (3)
  122. (4). Section (4)
  123. (5). Section (5)
  124. (6). Section (6)
  125. 108(2). Assessment of dealer
  126. 108(3). Acceptance of returns
  127. 108(4). Selection for reassessment
  128. Schedule - I. See section 15
  129. Schedule - II. PART- I
  130. Schedule - III. See section 13
  131. 108(5). Best judgment assessment
  132. 108(6). Assessment of unregistered dealer
  133. 108(7). Time limit for assessment
  134. Sec 38(2). Registration
  135. Sec 38(3). Registration
  136. Sec 38(4). Registration
  137. Sec 38(5). Registration
  138. Sec 38(6). Registration
  139. Sec 38(7). Registration
  140. Sec 38(8). Registration
  141. Sec 38(9). Registration
  142. Sec 38(10). Registration
  143. Sec 38(11). Registration
  144. 108(8). Extension of time limit
  145. 108(9). Deemed acceptance
  146. Schedule I. Amendment of Schedule I
  147. Schedule II. Amendment of Schedule II

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