section 19
Returns.
The Chhattisgarh Value Added Sales Tax Act, 2005Tax2005147 sections
Statutory text
- (1) (a) (i) Every such dealer as may be required so to do by the commissioner by notice sef\\'ed in the prescribed m mne,·: (ii) ever\\- registered dealer: and (iii) eYen· dealer ,,hose registration certificate h:1s been c:mcelled under c13usc ,dJ or clause (ei of sub-sect10n ( lO) of section 16 . shall furnish return in such form. in such manner, for such period, by such dates and to such authority as may be prescribed : ProYided that the commissioner may. subject to such terms and conditions as may be prescribed. exempt any such dealer from furnishing such returns and statement or permit any such dealer to furnish the return for such different period, in such other form and to such other autl1ority, as he may direct. (b) EYer:, dealer required to furnish returns, under clause (a), shall furnish a statement in such forms and manner for such period, by such date and to such authorit\\ as may be prescribed (:::) E- en' de::iler required to furnish a,1dit report under sub-section (2) of section 41 shall send such report of auuit along ,vith the statement referred to in clause (b', (2) If any dealer dis:::o~,ers any omission. error or \\Rong statement .in any return furnished by him under clause (a) of sub-secticn (l) he may furnish ;:J revised return in the prescribed manner ~nd 'Yithiri the prescribed time. (3) Every dealer required to file return under sub-section ( 1) shall pay the full amount of tax payable according to the 1eturn as required by sub-section (2) of section 25 or the difference of the amount of tax payable according to the revised return as required by sub-section (3) ot'the said section and the full amount of interest, if any, payable under clause (a) or clause (b) of sub-section ( 4) and shall furnish the proof of such payment along with t~e return or the revised return, as the case maybe. (4) (a) Ifa dealer required to furnish return under sub-section (1), - (i) fails to pay the amount of tax payable according to a return for any period in the manner prescribed under sub-section (2) of section 25; or (ii) furnishes a revised return under sub-section (2) showing a higher amount of tax to be due tha..TJ. was shown by him in the original return; or (iii) fails to furnish return, such dealer shall be liable ,to pay interest in respect of, - (1) the tax payable by him according to the return; or (2) the difference of the amount of tax payable according to the revised return; or (3) the tax. payable for the period for which he has failed to furnish return, at the rate of 1.25 per cent per month from the date the tax so payable had becomi; due to the date· of its payment or to the date of order of assessment, whichever is earlier. Explanation - For the purpose of this clause, - (1) where the period of default covers a period less than a month the interest p::iyable in respect of such period shall be computed (2) 'month' shall mean thirty clays. (b) If a registered dealer haying furnished a return under sub-section ( l , or 2. revisC'd return under sub-section (2) for any Qeriod and paid the tax payz,.~,:e according to such return or revised return after the tjme prescribed h~,-=~C~==- fail s to pa i..rest along w1Lll such return or re,;ised return m accordauee with the prrnismns of clau e (a). Lile commissioner-shall Le, . Lhe interest liable LO be paid by the dealer and after g1vwg the dealer a reasonable opporturuty of being hear may direct him to pay in addition LO the ta.· payable or paid and the in rest pavable b) him. by way of penalty a sum qual to l'\\O per cent p~r month of the ,1mow1t of interest from the date such interest had become due to th ... da 1.;. of ils p~_·mem or to t11e date of 0rder of assessment. whichever 1S earlier. (c) If denier fails \\ilhoul sufficien cu e to compl) with Ute requirement of oticc fssued under sub ect1on (.) he cotlllillssioner may after giving the dealer area ona I opportunity of ~ing he:.ird, direct him to pa), in nddit1on to :uI) tax pd_ bl or pai b: nm. by, ·a~ of p,malty a sum of one hundred rupees per da_ of default subji.: t lO a ma'Ximum of mpees five thousand . (d) Where,-. (i) no tax is payable by a registered dealer committing a default under sub-clause (iii) of clause (a), or (ii) a registered dealer having-paid the tax payable according to a return in time fails to furnish the return in time; The comnnssioner may after g.. mg such dealer a reasonable opportunity l:k:1 g heard direct him 10 pa by way of penalty a sum of rupe ff\\ per dtl) of default subject to a maximum of rupees one thousand .
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